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STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Breliastiti, Ririn; Sambuaga, Elfina Astrella
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.

STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Breliastiti, Ririn; Sambuaga, Elfina Astrella
Balance : Jurnal Akuntansi, Auditing dan Keuangan Vol 14, No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Balance : Jurnal Akuntansi, Auditing dan Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.942 KB)

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.Â Keywords: pendidikan akuntansi, masyarakat ekonomi asean, swot analysis

Struktur Modal, Profitabilitas dan Nilai Perusahaan Jesselyn Hartono; Elfina Astrella Sambuaga
Akuntabilitas Vol 14, No 1 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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

This study was conducted to analyze the relationship between capital structure, profitability and firm value. Firm Value as measured by PBV (Price to Book Value). The capital structure is proxied using a debt to asset ratio and profitability using ROA (return on assets). The data used are secondary data in the form of financial reports of the Consumer Goods Industry from the top five countries with the highest GDP in Southeast Asia, namely: Indonesia, Singapore, Thailand, Malaysia and the Philippines for the period 2014 to 2018. The data processing technique is carried out using multiple regression analysis. The results of this study differ between countries, one of which is influenced by the policies in force in each country.

Audit Quality of The Engagement Partner and Audit Firm Elfina Astrella Sambuaga; Antonius Herusetya
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17388

This study examines the effect of the number of clients and complexity on audit quality at the audit engagement partner (AEP) and public accounting firm (PAF) levels. We use discretionary accrual and real activities manipulation models to assess the audit quality at the AEP and PAF levels. Our study examines 506 firm-year observations as our sample for the companies in the industrial sector listed on the Indonesian Stock Exchange. Using multiple linear regressions and controlling for year and industry fixed effects, our study discovered that the client complexity handled by AEPs is associated with the declining audit quality of AEPs using discretionary accruals. However, our study discovered no relationship between the number of clients at the AEP and PAF levels, and client complexity at the PAF level that influences the audit quality. Thus, the findings of our study suggest to standard setters, capital market participants, and other stakeholders that audit quality at the AEP level remains a significant concern.

Pengaruh Kesulitan Keuangan terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Periode 2013-2019 Devi Silviana; Elfina Astrella Sambuaga
Journal of Management and Business Review Vol 19, No 1 (2022)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v19i1.311

This study aims to provide empirical evidence regarding the effect of financial distress towards earnings management and the role internal audit as a moderating variable. This study uses all non-financial companies listed in Indonesia Stock Exchange during 2013-2019, totalled 1,442 observations. The results show that Distress1 proxied by z-score can reduce accrual and real earnings management practices, while D_Distress2 proxied by net working capital can increase accrual earnings management but reduce real earnings management practices. In addition, internal audit does not have a moderating role in weakening the effect of financial distress on earnings management but can reduce accrual and real earnings management practices.

THE EFFECT OF THE EXISTENCE OF WOMEN BOARD OF DIRECTORS IN THE BOARD OF DIRECTORS ON ACCURAL EARNINGS MANAGEMENT Jessica Jusup; Elfina Astrella Sambuaga
Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i1.2705

The purpose of this study was to examine whether there is an effect on the presence of women on the board of directors and the percentage of women directors on accrual earnings management behavior. This research begins with the assumption that the presence of women on the board of directors and the percentage of women board of directors can reduce the occurrence of earnings management practices, by taking samples using companies that are included in LQ 45 during 2016-2020, so the number of observations is 115, and using purposive sampling as a data collection technique. Based on the two proposed hypotheses, the existence of female directors has a negative effect on accrual earnings management behavior and the percentage of female directors has a negative effect on earnings management behavior. Therefore, the results of the study show that the presence of women on the board of directors has a negative effect on earnings management, while the percentage of female directors has a positive effect on earnings management.

PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, UKURAN DAN KOMPLEKSITAS PERUSAHAAN TERHADAP AUDIT REPORT LAG Elfina Astrella Sambuaga; Olivia Putri Santoso
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Abstract- The purpose of this study to examine how agency theory plays a role in determining the factors that affect audit report lag. The difference in outcomes on factors affecting audit report lag in Indonesia and in Malaysia can be due to differences in corporate culture, economic environment, and existing regulations. The test is empirically focused on corporate governance, profitability, firm size and complexity for audit report lag both in Indonesia and Malay. The test uses multiple linear regression method with purposive sampling technique at 308 companies listed on Indonesia Stock Exchange and 361 companies at Bursa Malaysia for the period of 2015. Test results show that profitability called profit or loss of company is the main reason company to immediately publish its financial statement, thus reducing the occurrence of audit report lag. While other factors show different results in both countries. Especially for capital market authorities in Indonesia, it is necessary to consider efforts to improve the timeliness of financial reporting in Indonesia in order to improve the quality of the capital market in order to compete with other developing countries in the ASEAN region. Keywords: agency theory, audit report lag, corporate governance

PENGARUH OPPORTUNISTIC BEHAVIOUR, LEVERAGE, FINANCIAL DISTRESS TERHADAP EARNINGS MANAGEMENT Claudy Alfina; Elfina Astrella Sambuaga
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.1947

Abstract— The purpose of this study is to examine the effect of opportunistic behavior, leverage, financial distress on earnings management. Samples were obtained from non-financial companies that reported financial reports in a row from 2010-2019 with a purposive sampling method, so as to obtain data as much as 232 observations. Earnings management is measured using the Kothari (2005) model, opportunistic behavior consisting of free cash flow (FCF) as measured by the Lehn & Poulsen method (1989) and profitability as measured by Return on Assets (ROA), leverage is measured by Debt Ratio and financial distress. measured by Zmijewski's (1984) model during the study period. Data were tested using multiple linear regression through the STATA program. The results showed that opportunistic behavior as proxied by profitability can increase managers' motivation towards earnings management, as well as leverage. However, opportunistic behavior as proxied by free cash flow is not in accordance with predictions, while financial distress has no significant effect on earnings management. Keywords: Earnings Management; Opportunistic Behaviour; Leverage; Financial Distress; Zmijewski Model

STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Ririn Breliastiti; Elfina Astrella Sambuaga
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.

Penggunaan Economic Value Added Sebagai Kriteria dalam Penerapan Creating Shared Value Elfina Astrella Sambuaga
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2222

This study aims to analyze the values of Creating Shared Value that exist in companies that have Economic Value values, as well as understand the role of the application of Creating Shared Value as a corporate strategy and identify the impact of the application of Creating Shared Value for the company. The population in this study amounted to 213 companies engaged in the agriculture, mining and manufacturing sectors which are not included in other industrial subsectors. The analytical method used in this study includes the calculation of Economic Value Added aims to determine the existence of economic added value obtained by the company through its activities, then analyze the existence of the value of Creating Shared Value by identifying the activities carried out by the company in accordance with the guidelines for creating Shared Value. Based on the results obtained, there is a positive correlation between the application of Creating Shared Value and the value of Economic Value Added. This is evidenced by companies that have positive Economic Value Added, that tend to apply Creating Shared Value as a form of corporate strategy.

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