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INDRASTUTI, DEWI KURNIA
Trisakti School Of Management
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REPUTASI AUDITOR DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA DEWI KURNIA INDRASTUTI; VENIA MARIA DJOJO
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.923

Abstract

The purpose of this study is to analyze the impact of public accountant firm size, auditor specialization, company size, operating cash flow, leverage, return on assets, market to book value ratio, independent commissioners and firm age on earnings management. Purposive sampling method is used to obtain samples from manufacturing companies that listed in Indonesian Stock Exchange during 2015-2018. There are 71 companies meet the criteria and the hypothesis was tested using multiple linear regression analysis. The results indicate that company size, operating cash flow, leverage and return on assets have a significant effect on earnings management. Other independent variables such as public accountant firm size, auditor specialization, market to book value ratio, independent commissioners and firm age have no influence on earnings management.
KEPUTUSAN INVESTASI DAN NILAI PERUSAHAAN FAUZIAH SRI MUMPUNI; DEWI KURNIA INDRASTUTI
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.433 KB)

Abstract

The purpose of this research is to analyze the factors that affect firm value. That factors include board size, institutional ownership, audit committee, firm size, firm age, profitability, leverage, liquidity, and investment decision. The amount of research samples are 198 data selected as final sample which are companies listed in manufacturing sector in Indonesia Stock Exchange during 2014-2016. These companies have been selected by using purposive sampling method. This research uses multiple regression analysis to investigate relation between each independent variable to firm value. The result shows that firm size, profitability, and investment decision have significant effect to firm value, while other independent variables such as board size, institutional ownership, audit committee, firm age, leverage, and liquidity do not have any effect to firm value in the manufaturing companies.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN SEKTOR MANUFAKTUR DEWI KURNIA INDRASTUTI
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.42 KB)

Abstract

Firm value is important for the company because it has an impact on the interest of investors to invest in the company. The company hopes to increase the value of the company in order to prosper shareholders. This study aims to obtain empirical evidence on determinant factors that affect the value of manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 – 2019. Determinant factors used as independent variables are liquidity, leverage, profitability, independent commissioners, audit committees and company’s age. With sample selection techniques using purposive sampling method, 70 companies were obtained as research samples with 280 data. The analysis was conducted with multiple linear regressions; with the results of the research are liquidity, profitability and independent commissioners affecting the firm value, while the leverage, audit committee and age of the company had no effect on the firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI PERGANTIAN AUDITOR PADA PERUSAHAAN NON KEUANGAN MAHARANI BINTANG DWI MILLENNIUM; Dewi Kurnia Indrastuti
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This research paper’s purpose is to empirically examine the influence of the independent variables financial distress, client size, audit firm size, ownership concentration, management change, audit opinion, and profitability on auditor switching. The non-financial public listed companies that are consistently listed in The Indonesian Stock Exchange (IDX) from the year 2015 to 2019 are the population of this research. The number of samples used in this research is 125 samples based on the purposive sampling method. The hypothesis was tested using logistic regression. The result shows that audit firm size has an influence on auditor switching. Companies that use the big four Public Accountant Firm audit services will retain their auditors caused of the credibility and good reputation of the big four Public Accountant Firm. While financial distress, client size, ownership concentration, management change, audit opinion, and profitability have no influence on auditor switching.
An Examination of Audit Report Lag: Company Size As Moderating Variable Dewi Kurnia Indrastuti
Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i2.5012

Abstract

Pengguna laporan keuangan menginginkan laporan yang andal dan tepat waktu karena keterlambatan penyampaian keuangan dapat menyebabkan kesalahan dalam mengambil keputusan ekonomi. Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan yang diukur melalui profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, dan faktor lainnya yaitu reputasi auditor dan komite audit terhadap audit report lag dan peran ukuran perusahaan sebagai pemoderasi pengaruh tersebut. Data dari laporan keuangan perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 hingga 2020 digunakan dalam penelitian ini dan melalui metode purposive sampling didapatkan 140 perusahaan yang memenuhi kriteria yang telah ditentukan. Data diolah menggunakan moderated regression analysis dengan hasil pengolahan terhadap 700 data menunjukkan bahwa profitabilitas dan likuiditas, berpengaruh terhadap audit report lag dan ukuran perusahaan memoderasi pengaruh likuiditas terhadap audit report lag dan juga memoderasi pengaruh ukuran komite audit terhadap audit report lag.
THE DRIVING FACTORS OF EARNINGS MANAGEMENT Calvin; Dewi Kurnia Indrastuti
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i1.2007

Abstract

One important part of the company's financial statements is earnings because it provides information to stakeholders about the company's performance. Earnings are used to evaluate management and one of the determinants of the amount of management compensation and to estimate the company's prospects in the future. Earnings management is a practice used by businesses to enhance financial statements over time. The purpose is to attract the attention of users of financial statements to make decisions on investing and granting credit. Therefore, the aim of this study is to determine whether independent commissioners, independent audit committee, audit committee expertise, activity audit committee, size audit committee, leverage, and firm size affect earnings management. This study uses non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period as research objects. The sample selection method used is purposive sampling. The results of this study indicate that leverage and firm size have a positive effect on earnings management. The higher the leverage, the higher the risk of default on the debt owned by the company, among other things because there is an element of uncertainty in business conditions. This is avoided by investors and is a factor that causes the company's management to practice profit management to beautify its financial reports company size has a positive effect on earnings management because large companies will tend to carry out earnings management so that the company is still considered good by investors. While independent commissioners, audit committee size, audit committee independence, audit committee expertise, and audit committee activities have no effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR MANUFAKTUR Andreanto Chandra; Dewi Kurnia Indrastuti
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.461 KB)

Abstract

This study aims to analyze what factors affect audit report lag. These factors consist of profitability, auditor opinion, auditor switching, complexity, company reputation, board of size of directors, company size, and leverage as independent variables in this study. Meanwhile, audit report lag is the dependent variable in this study. Samples were taken from manufacturing firms listed on Indonesia Stock Exchange for year 2018-2020 using the purposive sampling method. Based on this, 234 research data meet the criteria as samples in this study. The result of this study is that profitability and leverage significantly positively affect audit report lag. Auditor switching, complexity, company reputation, board of size of directors, and company size have no effect on audit report lag.
PENGARUH GOOD CORPORATE GOVERNANCE DAN TAX AGGRESSIVENESS TERHADAP EARNINGS MANAGEMENT Nur Azizah , Dienda; Indrastuti, Dewi Kurnia
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2259

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of audit quality, board of commissioners, audit committee, institutional ownership, managerial ownership, firm size, leverage, and tax aggressiveness on earnings management which are the dependent variables. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period from 2019 to 2021. This study used a purposive sampling method to obtain data, as many as 98 companies that match the criteria used as a sample from this study. Discretionary accruals in this study were measured using the modified Jones model and the test method used to test the hypothesis in this study is the multiple regression analysis. The results of this study indicate that the variables of audit quality, board of commissioners, audit committee, institutional ownership, managerial ownership, firm size, leverage, and tax aggressiveness do not affect earnings management.
PENGARUH KARAKTERISITK PERUSAHAAN, AUDIT QUALITY, DAN MANAGERIAL OWNERSHIP TERHADAP MANAJEMEN LABA Aldani, Malika Putri; Indrastuti, Dewi Kurnia
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2606

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of firm characteristics in the form of firm age, leverage profitability, firm size, sales growth, managerial ownership, and audit quality as independent variables on earnings management as dependent variable. The population of this research are cyclicals and non-cyclicals sector companies listed in Indonesia Stock Exchange during 2020 until 2021. The sample selection method used is purposive sampling method, with the result that 67 companies or 201 data point meet the criteria. This research is using multiple regression as the data analysis methos and hypothesis testing. The empirical evidence on this research shows that profitability has a positive effect on earnings management. Profitability has a positive relationship with earnings management means the more profitable a company is, the more earnings management practices it will employ to maintain its deemed superior performance through increased profits. Earnings management is negatively impacted by growth in sales. Strong sales growth is a positive indicator and facilitates investor attraction, which leads to a decrease in earnings management strategies by businesses. On the other hand, managerial ownership, audit quality, firm age, leverage, and firm size have no effect on earnings management.
Pengaruh Kepemilikan Institusional, Leverage, Dan Faktor Lainnya Terhadap Manajemen Laba Rahmawati, Fitri; Indrastuti, Dewi Kurnia
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to obtain empirical evidence about the effect of independent variables on the dependent variable and analyse factors that affecting earnings management. The independent variables in this research are institutional ownership, leverage, firm size, dividend policy, independent commissioner, and audit quality. This research used sample of 153 data from 51 manufacturing companies in the non cyclicals, cyclicals, and basic materials sector listed on the Indonesia Stock Exchange for the priode 2020 to 2022. This study used purposive sampling method for sample selection and used multiple regression for data analysis. The empirical evidence obtained from this study shows that independent commissioners and audit quality have a negative effect on earnings management. These results indicate that the presence of Independent commissioners will enhance the quality of supervision over manager behavior so that earnings management practices will decrease. Earnings management is negatively impacted by audit quality because managers are less likely to use earnings management techniques when an audit is conducted by an auditor with high capability, competence, independence, and experience. Further, institutional ownership, leverage, firm size, dividend policy have no effect on earnings management.
Co-Authors Agustin Palupi Aldani, Malika Putri Andreanto Chandra Arief Effendi, Muhammad Aulia Fasha Julianti Calvin Elvy Napitupulu, Bertha FAUZIAH SRI MUMPUNI Ferry Suhardjo Fitri Rahmawati IRWANTO HANDOJO MAHARANI BINTANG DWI MILLENNIUM Nur Azizah , Dienda Pande Raja Sitanggang, Jhosua Pratiwi Harmawati Rinjani Sutrisno, Paulina VENIA MARIA DJOJO Yansyahid , Dzikrie