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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Infestasi Journal of Accounting and Investment Jurnal Akuntansi dan Ekonomika Jurnal Elementer (Elektro dan Mesin Terapan) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Jurnal ULTIMA Accounting MBIA Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Universitas Bung Hatta Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Abdimas Sangkabira Jurnal Ilmiah Telsinas Elektro, Sipil dan Teknik Informasi Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Informatika Ekonomi Bisnis SENAPAS Jurnal Akuntansi dan Governance Andalas Indonesian Journal of Auditing and Accounting
Rahmat Febrianto
Andalas University
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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RELATED PARTIES’ TRANSACTION AND EARNINGS MANAGEMENT: A CASE IN INDONESIA Sumiyana, Sumiyana; Febrianto, Rahmat
Journal of Indonesian Economy and Business Vol 27, No 2 (2012): May
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.365 KB)

Abstract

This study investigates the association between related parties’ transactions and earnings management in Indonesia. Firms executives officers accompanied by board of director members usually engage in related parties’ transactions to expropriate the firm’s resources. Therefore, they have incentives to manage earnings either to increase theirperquisites or possibly to mask such expropriation.This study presents evidence that earnings management is positively associated with certain types of related parties’ transactions. Overall, this study concludes that concernsabout related parties’ transactions as a factor associated with earnings management are warranted, especially for certain related parties’ transactions. There are purchase costs from subsidiary or parent companies and expenses incurred from the firm’s related parties’ transactions.Keywords: related parties’ transactions, perquisite, earnings management. 
Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental Muhammad Harry Krishna Mulia; Rahmat Febrianto; Rayna Kartika
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.989 KB) | DOI: 10.18196/jai.180283

Abstract

The purpose of this research was to examine the influence of individual morality and internal control on accounting fraud at students majoring in accounting. The research method in this study is an experimental method using a full factorial experimental design 2x2, involving 108 undergraduate students majoring in accounting Andalas University. The instruments used were mach IV test for individual morality and add to 10 matrices for internal control. Data were processed using SPSS version 21, using two-way ANOVA. The results showed that there was an interaction between individual morality and internal control. Conditions when there is an element of internal control affects people with high moral level to tend to not perform accounting fraud. While individuals with low moral level, there is or there is no internal control individuals tend to do the accounting fraud.
Sticky cost behavior of bank’s executive compensation in four South East Asian countries Slamet Sugiri; Rahmat Febrianto; Etik Kresnawati
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 3 (2016): December 2016 - March 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.771

Abstract

Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it increases. Different from previous studies that focus solely on SG&A costs in, mostly, manufacturing companies, we specifically focus on specific cost and specific industry. In this case, we focus on compensation costs in banks from four South East Asian countries. We choose banks’ executive compensations since banks in South East Asia have been publicly reporting their compensation. Executive compensation itself is a component of SG&A, so it may have sticky characteristic with it. We apply bootstrap method to tackle small sample problem in every country. Results show that executive compensations are not sticky, but, on the contrary, anti-sticky since the compensation decreases faster when the revenue decreases than its increases when the revenue increases. This finding gives a new perspective on the characteristics of executive compensation expenses as a part of SG&A cost.
RELATED PARTIES’ TRANSACTION AND EARNINGS MANAGEMENT: A CASE IN INDONESIA Sumiyana Sumiyana; Rahmat Febrianto
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 2 (2012): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.024 KB) | DOI: 10.22146/jieb.6246

Abstract

This study investigates the association between related parties’ transactions and earnings management in Indonesia. Firm's executives officers accompanied by board of director members usually engage in related parties’ transactions to expropriate the firm’s resources. Therefore, they have incentives to manage earnings either to increase theirperquisites or possibly to mask such expropriation.This study presents evidence that earnings management is positively associated with certain types of related parties’ transactions. Overall, this study concludes that concernsabout related parties’ transactions as a factor associated with earnings management are warranted, especially for certain related parties’ transactions. There are purchase costs from subsidiary or parent companies and expenses incurred from the firm’s related parties’ transactions.Keywords: related parties’ transactions, perquisite, earnings management. 
Pengumuman Laba Kuartalan dan Respon Investor saat Pandemi Covid-19 di Indonesia: Sebuah Studi Peristiwa Novi Amelia; Yurniwati Yurniwati; Rahmat Febrianto
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.526

Abstract

This research aims to examine and prove empirically the effect of the announcement of quarterly earnings information during the Covid-19 pandemic on investor responses by using event studies. The dependent variable in this study is the investor's response as measured by cumulative abnormal return (CAR). The observation window used in this study was 7 days, namely three days before the announcement and three days after the announcement. The independent variable is the announcement of quarterly earnings as measured by unexpected earnings (EU). This study also examines the effect of changes in quarterly income, type of industry, and growth in Covid-19 cases as control variables on investor response. The sample in this study was 2,212 which were determined using the purposive sampling method. The results of the study prove that the announcement of quarterly earnings has a statistically significant effect on investor responses in several windows, changes in revenue have no effect on investor responses for all windows used, only in the windows t0;t2 CAR for financial and non-financial companies is different and significant. statistically, and the growth of covid cases was influential and statistically significant for several windows.
Tiga Angka Laba Akuntansi: Mana yang Lebih Bermakna Bagi Investor? Rahmat Febrianto; Erna Widiastuty
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.156

Abstract

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The Effect of Ownership Concentration on the Earnings Quality: Evidence from Indonesian Companies Rahmat Febrianto
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.137

Abstract

Indonesian public corporations formerly were family-owned business. Since the legal protection of property rights by the state is still low, those families secure their assets by only emitted a small portion of stocks. Considering the high ownership concentration in public corporations and Indonesian cultures, the accounting information quality released is investigated.The result shows that market reacts negatively to the earnings information released by concentrated public companies. This result conforms to the entrenchment effect and gives evidence how minority owners react to earnings information released by majority owners. This study also uses firm specific regression method for sensitivity analysis.
The Correlation of Catering Incentives to Stock Return - A Test of Catering Theory of Dividend ARIANA RESTU HANDARY; NIKI LUKVIARMAN; RAHMAT FEBRIANTO
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.183

Abstract

This research investigates whether dividend catering theory can provide the answer to explain phenomenon of dividend policy in Indonesia. The theory argues that the decision to pay dividends is driven by investors demand. Managers pay dividend when investors put a higher price on the shares of dividend payers and not paying when investors prefer non-dividend payers. Dividend premium is used as the proxy for the investor sentiment for dividend. The sample of this research is 337 non-financial firms listed within the Jakarta Stock Exchange, which is composed of 363 dividend announcements during the period 1999-2003. The correlation between catering incentives, measured by dividend premium, and the stock return shows a negative association between dividend premium and the stock return. Such a negative relationship might be caused by the relative growth opportunity of the firms showed by the decreasing number of dividend payers during period of observation.
PENINGKATAN KOMUNIKASI INFORMASI AKUNTANSI MENGGUNAKAN GAMBAR KARTUN Febrianto, Rahmat; Rafdinal, Rafdinal
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 1
Publisher : UI Scholars Hub

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

Abstract

This research is aimed to answer how accounting information users classify accounting information when they are presented in different forms. Specifically, this research investigate whether users can efficiently and effectively classify failed and non-failed corporations. The results show that respondents are most efficient when they classify ac­ counting Information using Chemoffs schematic faces than any forms o f conven­ tional accounting information. The effectiveness o f Chemoffs schematic faces is also evidenced when compared to other forms o f accounting information presenta­tion.
Perencanaan dan Pengelolaan Keuangan Keluarga di Masa Pandemi Covid-19 Rita Rahayu; Verni Juita; Denny Yohana; Annisa Rahman; Rahmat Febrianto
Warta Pengabdian Andalas Vol 29 No 3 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.29.3.299-304.2022

Abstract

This activity aims to provide training and understanding to the community on the importance of family financial planning and management. This activity was motivated by the current conditions of the Covid-19 pandemic. When the wheels of the economy became disrupted, many companies went out of business and went bankrupt, resulting in many companies that laid off their employees. This will undoubtedly have a significant impact on disrupting the family economy on a small scale and the country's economy on a larger scale. Therefore, this service activity needs to be carried out because, through the ability to plan and manage sound finances, it is believed that it will help the family in planning their grievances so that financial problems can be minimized. The activities carried out were workshops and seminars involving homemakers in Padang. The selection of homemakers in this activity was because a mother is a financial manager in a family. So that the mother's ability to manage finances determines the family's financial condition, this activity was carried out for one day. The result of this activity was an increase in the ability of homemakers to manage and plan finances.
Co-Authors Adelia, Fina Adlah, Adzhana Adrianto, Fajri Akbar, Farras Atha Amy Fontanella Anggi Saputra Anita Wijayanti Annisa Rahman ARIANA RESTU HANDARY Atika Gando Suri Azra Ramizah Chindy Annisa Violeta Denny Yohana Destina Surya Lestari Diva Trimuliani Efrizon Efrizon Erna Widiastuti ERNA WIDIASTUTY ETIK KRESNAWATI F. D., Gezah Berkah Akbar Fadhillah, Nurul Feelya Monica Hamiki, Syifa Hudiana Handika, Rebi Fara Imelia Desika Fitri Indra, Irma Suryani Iswardi, Iswardi Kicky Feldareza Kresnawati, Etik Latifah Marwah Medinda, Rana Syifa Monica Verginia Muhammad Harry Krishna Mulia Muhammad Irfan Mulya, Fadila Rahma Niki Lukviarman, Niki Novi Amelia Nursita, Ersalia Dewi Oktofa, Yusi Rahmawati putri, amanda Rafdinal Rafdinal Rafdinal, Rafdinal Rahayu, Rita Rahmadany, Jeny Edelvi Rana Syifa Medinda Rayna Kartika, Rayna Reswita, Yefri Slamet Sugiri Sumiyana Sumiyana Syukri Lukman Trimuliani, Diva Tusadiah, Halimah Verni Juita Veronika Geani Wahyuni, Ika Sari Widiastuti, Erna Xaviera, Areta YOLANDA DAHLER Yulianti, Melia Yurniwati Yurniwati