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All Journal Gadjah Mada International Journal of Business Akuntansi Krida Wacana Infestasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JRB-Jurnal Riset Bisnis Jusikom: Jurnal Sistem Informasi Ilmu Komputer JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Economics and Business UBS AJAR (Asian Journal of Accounting Research) (e-Journal) Komitmen : Jurnal Ilmiah Manajemen Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Keuangan dan Perbankan KOLONI Eduvest - Journal of Universal Studies Jurnal Keuangan dan Bisnis Jurnal Akuntansi Branding: Jurnal Manajemen & Bisnis
Oktavia Oktavia
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Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia, Oktavia; Kristanto, Septian Bayu; Subagyo, Subagyo; Kurniawati, Herni
Akuntansi Krida Wacana vol. 12 no. 2 November 2012
Publisher : Akuntansi Krida Wacana

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Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Struktur Dewan Komisaris Terhadap Kinerja Keuangan Perusahaan Publik Sektor Jasa Oktavia, Oktavia; Desmawati, Desmawati
Akuntansi Krida Wacana vol. 8 no. 1 Januari 2008
Publisher : Akuntansi Krida Wacana

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Perkembangan Akuntansi di Indonesia Oktavia, Oktavia
Akuntansi Krida Wacana vol. 9 no. 1 Januari 2009
Publisher : Akuntansi Krida Wacana

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Dampak Insentif Moneter Terhadap Kinerja Individu: Peran dari Kompleksitas Tugas dan Target Kinerja ., Oktavia; Rossieta, Hilda; Gani, Lindawati
Akuntansi Krida Wacana Vol. 14 No. 1 April 2014
Publisher : Akuntansi Krida Wacana

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DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP PERILAKU MANAJEMEN LABA ., Oktavia
Akuntansi Krida Wacana vol. 12 no. 1 April 2012
Publisher : Akuntansi Krida Wacana

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. This study aims to examine whether companies that earn profits will make earnings management in response to corporate tax rate changes. In addition, this study will also examine whether earnings management is based on tax incentives or non-tax incentives. This study includes 120 samples of profit firms in manufacturing sector between period 2009 – 2010. The result of this study proves that: (1) Profit firms make earnings management in order to respond the corporate tax changes; (2) earnings management performed by profit firms is influenced by tax incentives and non-tax incentives; and (3) non-tax incentive that influenced earnings management is debt. Keyword: income tax, corporate tax rate changes, and earnings management.
Peralataan Laba dan Kaitannya dengan Nilai Perusahaan ., Oktavia
Akuntansi Krida Wacana vol. 11 no. 2 November 2011
Publisher : Akuntansi Krida Wacana

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Going Concern dan Implikasinya Terhadap Pelaporan Keuangan dan Auditing ., Oktavia
Akuntansi Krida Wacana vol. 10 no. 3 September 2010
Publisher : Akuntansi Krida Wacana

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Pengaruh Perencanan Pajak Terhadap Return Saham Perusahaan ., Oktavia; Jauhari, Arif
Akuntansi Krida Wacana vol. 10 no. 1 Januari 2010
Publisher : Akuntansi Krida Wacana

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Pengaruh Discretionary Accrual dan Beban Pajak Tangguhan Terhadap Manajemen Laba ., Subagyo; ., Oktavia; ., Marianna
Akuntansi Krida Wacana vol. 11 no. 1 April 2011
Publisher : Akuntansi Krida Wacana

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DAMPAK PENERAPAN PSAK NO. 50 DAN 55 (REVISI 2006) TERHADAP FORWARD EARNINGS RESPONSE COEFFICIENT DAN RELEVANSI NILAI DARI DERIVATIF KEUANGAN: (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Oktavia, Oktavia; Siregar, Sylvia Veronica N.P.; Djakman, Chaerul D.
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.339 KB) | DOI: 10.24912/ja.v21i3.243

Abstract

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FERC. This study also investigated whether there is an increase in value-relevance of derivative financial instruments after the implementation of SFAS No. 50 and 55 (revised 2006) in Indonesia. This study found that: (1) the implementation of SFAS No. 50 and 55 (revised 2006) in financial firms which use derivative financial instruments, can increase the ERC but not increase the FERC, and; (2) After the implementation of SFAS No. 50 and 55 (revised 2006), the fair value of derivative financial instruments has significantly positive impact to the market value of equity. These findings suggest that the implementation of Indonesia SFAS No. 50 and 55 (revised 2006) has increased the transparency of derivative financial instrument.
Co-Authors ., Marianna Agus Susanto Arif Jauhari Arif Sariputra Brigita Dilla Savirach Catherine Natasya Chaerul D. Djakman Deasy Wulaningsih Denny Iskandar Tjandrawan Desmawati Desmawati Diana Frederica Djakman, Chaerul D. Dwi Martani Erick Estralita Trisnawati Eva Oktavini Febriani CS Magdalena Febriany, Novita Febriany, Novita Fransisca, juni Anna Hartoni Hartoni Herni Kurniawati Hilda Rossieta Ida Ayu Putu Sri Widnyani Ikha Safitri IRWANTO HANDOJO Jennifer Karen Kiagus Muhammad Amin Krisnawati Tarigan Kun Hartawan Adi Satria Lestari, Ratih Yuni Lestari, Ratih Yuni Lindawati Gani Luh Putu Ratna Sundari Magdalena, Febriani Cristina Susianti Mega Fatimah Rosana Mega Sari Juane Sofiana Ning Rahayu Ning Rahayu Novita Febriany Nurdiansyah, Syarif Irwan Okta Jaya Harmaja Ratna Wardhani Rossieta, Hilda Saragih, Amudi Pandapotan Savirach, Brigita Dilla Savirach, Brigita Dilla Septian Bayu Kristanto Siregar, Kristy Santi Siti Aisyah Soegeng Wahyoedi Stella Florensia Steven Liong Winoto Subagyo . Subagyo Subagyo Sukaryo Sukaryo Sylvia Veronica Siregar Tampubolon, Lambok D.R. Tengku Riza Zarzani N Wati, Lela Nurlaela Williem - Winna Daniella Kadiman