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All Journal JURNAL ILMIAH PLATAX Akuntansi Krida Wacana Jurnal Computech & Bisnis (e-Journal) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Sumatra Journal of Disaster, Geography and Geography Education Jurnal Ilmu Keperawatan Jurnal Ilmiah Ilmu Keperawatan Indonesia (Indonesian Nursing Scientific Journal) JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Dharma Laksana Asian Journal of Aquatic Sciences Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Mitra Raflesia (Journal of Health Science) International Journal of Business, Law, and Education Arwana: Jurnal Ilmiah Program Studi Perairan Jurnal Pengabdian kepada Masyarakat Edunomia : Jurnal Ilmiah Pendidikan Ekonomi NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Riset Fisika Indonesia QISTINA: Jurnal Multidisiplin Indonesia Jurnal Mutiara Ilmu Akuntansi International Education Trend Issues Jurnal Keuangan dan Bisnis Informatics Management, Engineering and Information System Journal Journal of Education Religion Humanities and Multidiciplinary Electronic, Business, Management and Technology Journal Journal of Economics, Management, and Entrepreneurship Akuntansi: Jurnal Riset Ilmu Akuntansi Sulolipu: Media Komunikasi Sivitas Akademika dan Masyarakat Jurnal Akuntansi Proceeding of International Conference on Humanity Education and Society International Journal of Humanities and Social Sciences Reviews attufula Journal of Economics, Management, and Entrepreneurship Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK)
Oktavia Oktavia
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v8i1.683

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v9i1.698

Abstract

Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia Oktavia; Septian Bayu Kristanto; Subagyo Subagyo; Herni Kurniawati
Jurnal Akuntansi vol. 12 no. 2 November 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i2.824

Abstract

PENGARUH ORGAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL Stella Florensia; Estralita Trisnawati; Oktavia Oktavia
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1978

Abstract

This study aims to determine the effect of the Corporate Governance organ by using the activities of the independent Corporate Governance organs (ie: financial expertise, gender, and political connections of the Corporate Governance organs) on real earnings management. Real earnings management is measured by abnormal measurements of each proxy using residuals, namely, Abnormal Cash Flow Operations, Abnormal Production Costs, and Abnormal Discretionary Expenses. The population in this study are publicly listed companies listed on the Stock Exchange, and the sample used was manufacturing companies listed on the Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, 124 samples were obtained from manufacturing companies. The results showed that the activities of the Corporate Governance organs that have an influence on real earnings management are financial expertise. Furthermore, the activities of other Corporate Governance organs such as gender and political connections have no effect on real earnings management. Keywords: corporate governance, financial expertise, gender, political connections, real earnings management
Co-Authors Agrina Agrina Agus Setiadi Agus Susanto Andhita, Miranti Anisa, Tasya Nurul Aprianif, Aprianif Asep Ririh Riswaya Binar Ariamukti Brigita Dilla Savirach Budiman, Dheni Apriantsani Buston, Erni Cahyo Hermanto Dadi Rosadi Desmawati Desmawati Diana, Fitri Diananda, Amita Djakman, Chaerul D. Dwi Martani Eka Sari, Eka Elis Setiawati, Elis Emalia, Lilis Estralita Trisnawati Fahmi, Miftah Feri Alpiyasin Firmaniar, Eviamanasye Firmansyah, Robi Fitri, Ade Zoraya Gunarti Gunarti* Hamidah . Handayani, Melani Fitriya Hanipah, Rizka Herni Kurniawati Hernita Matana Huzaziah, Euis Ida Ayu Putu Sri Widnyani Ikha Safitri Indah Puspita, Indah Iskandar, A. AR. Rakhmansya Isnawati Isnawati Iva Sarifah Jaelani, Jaelani Jajat sudrajat Jannah, R. H Jumaini, Jumaini Kulsum, Dewi Umu Kusumaningsih, A. Kusumaningtias, R. Magdalena, Febriani Cristina Susianti Marbun, Serliana Hotmariska Mardhatila, Anisa Maulidya, Riska Mega Sari Juane Sofiana Melani Fitriya Handayani Muh. Ikbal Arif Muh. Syafiq Marzuqi Muhammad Riziq Noval Mursawal, Asri Nanang Suciyono, Nanang Noval, Muhammad Riziq Novi Novi Novita Febriany Nurdiansyah, Syarif Irwan Nurhany, Ade Zahwa Nurwijayanti Pardosi, Sariman Parea Rusan Rangan Pauzan Efendi Priski Yohana Sihombing Raharjo, Adi Randika Reski Patabang Ria Savitri Riasvalena, Ria Risanti, Rini Rizka Hanipah Ronal Kurniawan Ruhban, Andi Rumaisha, Alya Ruqiah Ganda Putri Panjaitan SADIYAH, KHALIMATUS Saptono, Ari Saragih, Amudi Pandapotan Septian Bayu Kristanto Sihombing, Priski Yohana Sri Wahyuni Stella Florensia Subagyo Subagyo Subagyo Subagyo Sundari, Silma Syafiq Marzuqi Sylvia Veronica Siregar Tatianningsih Tatianningsih Tay, En tiara anggia dewi, tiara anggia Toni Kusnandar Tri Kusmita Utami, Rizka Wardani Rahayu Warsidah, Warsidah Waskito, Prayogi Widyastuti, Hesty Winna Daniella Kadiman Yusuf Limbongan Zwengli Lodi Honta