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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL KESEHATAN YAMASI MAKASSAR
Rusmin Rusmin
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Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Health Professions Immunology & microbiology Medicine & Pharmacology Public Health

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Auditor Quality and Discretionary Accruals: Case of Australian Listed Companies Rusmin Rusmin
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study empirically examines the relation between two dimensions of auditor quality: auditor independence and auditor specialization, and the level of discretionary accruals, a proxy for earnings management. This study focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanism to curb excessive opportunistic behaviour amongst corporate management. Auditor independence and auditor specialization are the epicentre of this analysis as these two factors are considered to be key determinants of earnings management. As earnings management, auditor independence and auditor specialization are unobservable, I use absolute discretionary accruals, the ratio of non-audit to total fees and auditor industry market share as respective proxies. Using 2004 data hand collected from 325 Australian publicly listed firms I find no sig-nificant association between the non-audit/total fee ratio and the magnitude of earnings man-agement. Thus, this result suggests the provision of non-audit services by the incumbent auditor does not compromise independence and, therefore, the auditor’s ability to constrain earnings management. This study also fail to find a firm engaging an audit firm with industry specializa-tion skills has significantly lower levels of absolute discretionary accruals than a firm using the services of a non-specialist. The main findings of this study are robust to various sensitivity checks. Findings have implications for various stakeholders. For instance, there is currently ap-pears to be a preoccupation amongst corporate governance reformists and policy makers inter-nationally to curb the provision of non-audit services by the incumbent auditor to aid in such matters as the reduction in earnings management. These findings suggest this preoccupation may be misplaced and that constraining the ability of firms purchase non-audit services from the in-cumbent auditor could provide only limited benefits whilst increasing costs. In addition, policy makers and reformists need to consider more clearly the costs and benefits of any moves to limit industry concentrations within the audit market.Keywords:    auditor independence, earnings management, auditor specialization
Related Party Transactions and Earnings Management Linvani Kuan; Greg Tower; Rusmin Rusmin; J-L.W. Mitchell Van der Zahn
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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This study examines the association between related party transactions and earnings man-agement, based on a sample of 50 Indonesian publicly listed companies for the periods ending 2004 and 2005. The hypothesis developed in this study draw on past literature and the tenets of agency theory which suggest that the existence of related party transactions represent potential conflict of interest which may results in earnings management and appropriation by controlling shareholder to minority shareholders. The empirical findings of the study suggest that there is no statistically significant evidence of the association between related party transactions and earnings manage-ment attributes. Additional sensitivity analysis conducted with alternative measures of earnings management and related party transactions confirm the initial regression results. The results of this study suggest that the mere presence of related party transactions in Indonesian companies does not necessarily indicate that management engage in greater earnings management. This study pro-vides a valuable starting point for similar research in other developing countries.Keywords: Earnings management; Related party transactions; Indonesia
Indonesia’s Aggregated Accounting Egulatory Compliance Agus Setyadi; Rusmin Rusmin; Greg Tower; Alistair M Brown
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The purpose of this study is to examine aggregate Indonesian Accounting Regulatory Compliance (IARCagg) by analyzing 220 Indonesian non-financial companies annual reports for yearly-ending 2006 listed on the Indonesia Stock Exchange (IDX). Agency theory offers insights into the listed companies’ IARC practices, particularly in ascertaining whether enhanced corpo-rate governance and differing ownership and governance structures lead to increased IARC. This study uses a 29-item index derived from Indonesian accounting standards on inven-tory, fixed assets, and depreciation to measure the level of regulatory compliance of Indonesian listed companies. Analysis reveals a level of 60.61% compliance with accounting rules. Regression analy-sis shows that the variables of firm size and return on assets are significant predictors of IAR-Cagg. Bigger and more profitable companies have far higher compliance with accounting rules.There is a data limitation in that this study is a cross sectional examination that focuses on Indonesian accounting standards: inventory, fixed assets, and depreciation. Nevertheless, this cross sectional examination provides the latest version of firms listed on the IDX and accurate in-formation on the business environment in Indonesia as at 31 December 2006.Although Indonesian firms may have complied with more than 50% of the key accounting rule provisions, regulatory intervention is still needed to ensure there is full compliance with In-donesian accounting regulations. Such regulation might include sanctions as promulgated by multilateral financial organizations.No previous accounting compliance studies have been performed using an Indonesian data sample set. Critically, this study considers whether the concepts of ownership structure and corporate governance determine accounting compliance.Keywords: Indonesia, listed firms, compliance, and accounting standards
FORMULASI KRIM ANTIOKSIDAN EKSTRAK ETANOL KULIT BUAH NAGA ( Hylocereus undatus ) DARI KABUPATEN GOWA SEBAGAI ANTI AGING Rusmin Rusmin
Jurnal Kesehatan Yamasi Makassar Vol. 2 No. 1 (2018): Jurnal Kesehatan
Publisher : Akademi Farmasi Yamasi Makassar

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Abstract

Penelitian ini tentang Formulasi krim anti oksidan ekstrak etanol kulit buah naga (Hylocereus undatus) terhadap Antiaging. Tujuan penelitian ini yaitu untuk mengetahui efektifitas antioksidan ekstrak etanol kulit buah naga sebagai antiaging  setelah diformulasikan dalam sediaan krim. Metode ekstraksi yang digunakan yaitu dengan cara maserasi menggunakan larutan penyari etanol 96%. Krim dibuat dalam dua formula yaitu konsentrasi ekstrak etanol kulit buah naga 0,64% dan basis krim.  Krim diuji mutu fisiknya meliputi uji organoleptis, homogenitas, uji viskositas, uji pH,  daya sebar dan daya lekat, tipe krim, pemisahan fase, uji basis dan krim antioksidan pada kulit untuk antiaging. Hasil penelitian menunjukkan bahwa krim dengan ekstrak etanol baik dalam mutu fisik dan mampu mencegah terjadinya kerutan pada keempat kusioner setelah pemakaian 30 hari.Kata kunci: kulit buah naga, antioksidan, antiaging, krim
Standardisasi Mutu Fisik Ekstrak Etanol Daun Pare Hijau (Momordica carantia L.) Rusmin Rusmin; A.Tenriugi Dg. Pine
Jurnal Kesehatan Yamasi Makassar Vol. 4 No. 1 (2020): Jurnal Kesehatan
Publisher : Akademi Farmasi Yamasi Makassar

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Green bitter leaves (Momordica carantia L.) is one of the plants that can be used as medicine for worms, wounds, and ulcers. This study aims to determine the ethanol extract of green bitter leaves (Momordica carantia L.) can meet the quality requirements of nonspecific parameters and specific parameters. Green pare leaf (Momordica carantia L.) dried is extracted with 96% ethanol solvent using maceration method. The extract obtained was tested specifically and nonspecific quality. The results showed that the standardized extract of green bitter leaves (Momordica carantia L.) was 96% ethanol extract with specific and nonspecific parameter values ​​as follows: extract in the form of thick, dark green, distinctively smelling, and tasting bitter; yield is 17.3%: drying losses are 28.39%.
Co-Authors A. Tenriugi Daeng Pine Agus Setyadi Alistair M Brown Greg Tower J-L.W. Mitchell Van der Zahn Linvani Kuan