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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology Jurnal Keuangan dan Perbankan JURNAL LITIGASI (e-Journal) Irfani Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal EECCIS Jurnal Rekayasa Mesin Indonesian Food and Nutrition Progress Sains Akuakultur Tropis : Indonesian Journal of Tropical Aquaculture Indonesian Aquaculture Journal Reka Buana : Jurnal Ilmiah Teknik Sipil dan Teknik Kimia JURNAL HERITAGE Jurnal Elemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Teknik Mesin Cakram JURNAL CRANKSHAFT JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Klasikal: Journal of Education, Language Teaching and Science Journal of Vocational Education Studies STEAM Engineering : Journal of Science, Technology, Education And Mechanical Engineering Journal of Welding Technology The Indonesian Journal of Accounting Research INCARE Journal of Education and Teaching Learning DEDIKASI PKM PENGABDI: Jurnal Hasil Pengabdian Masyarakat Equity: Jurnal Akuntansi Narra J Jurnal Bisnis dan Kewirausahaan Jurnal Abdimas Kartika Wijayakusuma Action Research Literate (ARL) Behavioral Accounting Journal Jurnal Kependidikan Journal of Applied Business, Taxation and Economics Reseach Abdimas Langkanae eScience Humanity Journal Saraq Opat : Jurnal Administrasi Publik Indonesian Journal of Social and Educational Studies Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Algoritma Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Auditing Jendela ASWAJA Embrio Pendidikan: Jurnal Pendidikan Dasar Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings INOVASI: Jurnal Hasil Pengabdian Masyarakat Indonesian Journal of Islamic Economics and Finance Jurnal Penelitian Ilmu Pendidikan Indonesia Innovative: Journal Of Social Science Research JOURMICS : Journal of Media and Communication Studies Research Horizon Journal of English Literature and Linguistic Studies (JELLS) HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis AutoMech : Jurnal Teknik Mesin Kohesi: Jurnal Sains dan Teknologi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Socius: Social Sciences Research Journal West Science Social and Humanities Studies Tomorrow’s Education Journal Jurnal Pengabdian Sosial GEMBIRA (Pengabdian Kepada Masyarakat) ARIMA : Jurnal Sosial Dan Humaniora Conference Proceedings International Conference on Education Innovation and Social Science Jurnal Inovasi dan Teknologi Pendidikan Akhlak: Jurnal Pendidikan Agama Islam Dan Filsafat Mars: Jurnal Teknik Mesin, Industri, Elektro dan Ilmu Komputer Media Penelitian dan Pengembangan Kesehatan IECON: International Economics and Business Conference Jurnal Riset Multidisiplin Edukasi Jurnal Studi Islam dan Sosial Frasa: Jurnal Keilmuan Bahasa, Sastra dan Pengajarannya Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Proceeding of the International Conference on Global Education and Learning JURNAL SENTRA: Kajian Teori dan Praktik Pendidikan Anak Usia Dini Journal of Industrial and Mechanical Engineering E-Jurnal Akuntansi
Sri Hastuti
UPN Veteran Yogyakarta
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Substitution between accrual and real earnings management: The role of independent commissioners and audit committee Sri Hastuti; Doddy Setiawan; Ari Kuncara Widagdo
Jurnal Keuangan dan Perbankan Vol 24, No 2 (2020): April 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.241 KB) | DOI: 10.26905/jkdp.v24i2.4060

Abstract

The aim of the research is to investigate a substitution between accrual-based earnings management and real activities manipulation based upon the independence of the board of commissioners and the audit committee (number of audit committee members and number of audit committee meetings). This study involved a sample of manufacturing firms in the period of 2009-2014 with 664 observations. The hypothesis testing using multiple regression tests was carried out to obtain some evidence that the independence of the board of directors has no significant effect on accrual-based earnings management but a significant negative effect on real activities manipulation, to the extent of gaining stronger impacts after 2012. The number of audit committee members has a significant positive effect on accrual-based earnings management and a significant negative effect on real activities manipulation through abnormal production costs without any differences between pre and post 2012. The number of audit committee meetings has a significant effect on accrual-based earnings management but does not significantly influence real activities manipulation. In addition, substitution from accrual-based earnings management to real activities manipulation occurred due to the existence of independence of the board of commissioners that comes with a stronger impact on the real activities manipulation after 2012. Furthermore, there was a substitution from accrual-based earnings management to real activities manipulation based on the number of audit committee members without any different effects before and after 2012.JEL classification: G34, M40, M41 How to Cite:Hastuti, S., Setiawan, D., Widagdo, A. K. (2020). Substitution between accrual and real earnings management: The role of independent commissioners and audit committee. Jurnal Keuangan dan Perbankan, 24(2), 225-240.DOI: https://doi.org/10.26905/jkdp.v24i2.4060
RESPON INVESTOR TERHADAP PENGUMUMAN LABA INDUSTRI PERBANKAN YANG MENGHADAPI KOS STICKINESS Windyastuti Windyastuti; Kunti Sunaryo; Sri Hastuti
Jurnal Keuangan dan Perbankan Vol 21, No 1 (2017): January 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.475 KB) | DOI: 10.26905/jkdp.v21i1.1233

Abstract

This study aimed to analyze the response of investors to the announcement of the financial statements of the banking sector. The population in this study was the banking industry. This study used purposive sampling method. Based on sampling techniques the number of samples in this study was 11 banks. The research period was 2002-2014. The analysis technique used was panel data regression. The result showed that investor response to the financial statements of banks which faced cost stickiness was weak. The increase of cost stickiness on the banking sector led the weak investor response to the announcement of the financial statements of banks. In the banking companies facing cost stickiness problem, earnings prediction accuracy reduced. This causes the income statement would provide information that was less important to the earnings prediction in the next periods.
The Influence of Companies' Life Cycles on Earnings Management Behavior Sri Hastuti
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.221

Abstract

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TITIK KRITIS MANAJEMEN LABA PADA PERUBAHAN TAHAP LIFE CYCLE PERUSAHAAN: ANALISIS MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL Hastuti, Sri
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

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

Abstract

The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior differences were shown by real earnings management and accrual earnings management. The real earnings management was indicated by three proxy such as abnormal CFO, abnormal discretionary expenses, and abnormal production costs, while accrual earnings management was indicated by discretionary accruals. Using manufacturing companies listed in the Indonesia Stock Exchange from year 2000 to 2009, I classify my sample into various life cycle using dividend payout, sales growth, capital expenditure value, and age. The data was collected using purposive sampling method. Total samples were 58 firms. The empirical results indicate firms in growth-mature and mature-stagnant are conducting income increasing. But this research do not find evidence that firms in growth-mature and mature-stagnant choose real earnings management.
The Role of Institutional Ownership Structure on Real Earnings Management in Growth Firms Sri Hastuti; Ponty SP Hutama
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1376

Abstract

The objective of the study was to examine the role of institutional ownership structure on real earnings management on firms in growth stage. The real earnings management was indicated by three proxy such as abnormal CFO, abnormal discretionary expenses, and abnormal production costs. The sample of the study was the manufacturing firms listed in the Indonesia Stock Exchange. The data observation period was 5 years (2016-2020). Total samples are 600 firm-years. The samples are classified into various life cycle using dividend payout, sales growth, capital expenditure value, and age. The empirical results indicate concentration of institutional ownership affect the real earnings management through cash flow operating activities but this study cannot prove that the concentration of institutional ownership affects the real earnings management in firms that are in the growth stage. The findings prove the firms choose real earnings management through cash flow operating activities even though the cost is more in the long term.
The Effect of Profitability, Leverage, Institutional Ownership, and Audit Quality on Tax Avoidance: Study on Mining Companies Listed on BEI Period 2016-2020 Ichwantoro, Muhammad Rizky; Widiastuti, Sri Wahyuni; Hastuti, Sri
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2057

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, leverage, institutional ownership, and audit quality on tax avoidance. The measurement of tax avoidance in this study uses the Effective Tax Rate method. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The number of observations was 47 research samples obtained by purposive sampling technique. The analytical technique used in this research is multiple linear regression analysis. The results of the analysis show that institutional ownership and audit quality have an effect on tax avoidance, while profitability and leverage variables have no effect on tax avoidance.
Political Connection Effect towards Firm Value Hadi, Johanes De Brito Firstian; Yulianti, Retno; Hastuti, Sri
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2730

Abstract

Political Connection, or the connection that a firm have to the government, can be an interesting subject for accounting research. Political connection can give advantage to the firm. This study wants to determine the effect of existing political connection in a firm to the firm value. Political connection as the independent variable is measured by using dummy variable. While firm value as the dependent variable will be measured by Tobin’s Q. The data that are used in this study are secondary data of mining firms listed on the Indonesian Stock Exchange in 2017-2022 and also stock price information from Indonesian stock exchange website. In this study, purposive sampling is used where 37 mining firms are selected. The result of the study indicate that political connection does not have a significant impact on mining firms value. Thus, this study emphasize that investors have less interest on making political connection that mining firms have as a value.
Political Connection Effect towards Firm Value Hadi, Johanes De Brito Firstian; Yulianti, Retno; Hastuti, Sri
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2730

Abstract

Political Connection, or the connection that a firm have to the government, can be an interesting subject for accounting research. Political connection can give advantage to the firm. This study wants to determine the effect of existing political connection in a firm to the firm value. Political connection as the independent variable is measured by using dummy variable. While firm value as the dependent variable will be measured by Tobin’s Q. The data that are used in this study are secondary data of mining firms listed on the Indonesian Stock Exchange in 2017-2022 and also stock price information from Indonesian stock exchange website. In this study, purposive sampling is used where 37 mining firms are selected. The result of the study indicate that political connection does not have a significant impact on mining firms value. Thus, this study emphasize that investors have less interest on making political connection that mining firms have as a value.
The Effect of System Quality and Information Quality on System User Satisfaction Accounting Information Mendrofa, Meliana; Hastuti, Sri
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.510

Abstract

This study aims to examine the effect of system quality and information quality on user satisfaction in the study of Fremilt Thai Tea outlet employees in Yogyakarta. This study uses a quantitative approach collected through primary data in the form of questionnaires distributed to respondents. The sampling method uses consideration from the researcher, so that 45 respondents are obtained, namely the total employees at the Fremilt Thai Tea outlet. The analysis technique in this study uses multiple linear regression analysis through SPSS 26 software. The results of this study indicate that 1) system quality affects user satisfaction, 2) information quality has no effect on user satisfaction.
Pengaruh Penerapan Sistem Informasi Akuntansi, Budaya Organisasi, Motivasi Kerja, dan Disiplin Kerja terhadap Kinerja Karyawan Triwinasis, Triwinasis; Hastuti, Sri; Widiastuti, Sri Wahyuni
Jurnal Bisnis dan Kewirausahaan Vol 16 No 1 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i1.2025

Abstract

This study aims to partially determine the variables of the application of accounting information systems, organizational culture, work motivation, and work discipline on employee performance at BPPKAD Cilacap Regency and to determine the variables that have a dominant influence on employee performance. This research is a descriptive study and the data used in this study are primary, namely by distributing questionnaires directly to 79 employees at BPPKAD Cilacap Regency. The sampling technique in this study used a purposive sampling technique and obtained 59 samples. Data analysis used descriptive statistical tests, data quality tests, and multiple linear regression analysis. The hypothesis was tested using a t-test with SPSS for windows version 26.0. The results of this study indicate that the application of accounting information systems, organizational culture, work motivation, and work discipline positively affect employee performance. It is concluded that the research results on employee performance imply that it can improve the performance of its employees, because by having high performance, in carrying out their duties and responsibilities employees can create loyalty and work spirit so that goals can be achieved optimally and result in increased BPPKAD services in Cilacap Regency to the public.
Co-Authors Abd Hamid Abdul Latief Achmad Maftuh Sujana Ahlun Ansar Ahmad Restani Syukron Thayyib Aidil Fitra Lubis Ainni, Anandhiska Arla Nur Aisaturokhmah, Aliyah Al Faiq, M Rauf Alvia Intan Magroaini Andika Saputra Anggraeni, Devi Putri Annisa Andriyani Annisa Oktafianti Nurlatifah, Annisa Oktafianti Ansar Ansar Anwar, Andi Ratu ayuashari Aprilia, Eka Ardhi Harist Hirosana Ardiansyah, Muh. Ari Kuncara Widagdo Ariska, Widi Dwi Arismunandar Arismunandar Asiyah, Dewi Auliadi, Diwa Lingga Aydina, Siti Ayu Dita, Diana Az-Zahra, Jacinda Azhari, Fadhlan Azhari, Fadlan Azhizah Cahya Pamungkas Basri, Syamsul Rijal Bintoro, Sefrian Rizki Boy Arya Sadewa Bramono Pandu Budiono, Herru Santosa Cahyaningtyas, Annisa Putri Catur Pramono Ciptaningtyas, Ciptaningtyas Darmo, Adityo Noor Setyo Hadi Daroini, Ahsin Darsono, Febri Budi Desiana Desiana, Desiana Dewi, Meirisa Isdiana DIAN LESTARI Dian Lestari, Nova Diana Chilmawati Diana Rachmawati Dikamulyawati, Melldhias Fatmasari Djihadah, Nurhayati Doddy Setiawan DPW, Ida Aryati Dullah, Muhammad Firdaus Ubai Dwiputra, Alfiansyah Lanamas Edhy Susatya, Edhy Eko Saputra Ellis Mardiana Panggabean Endah Puji Lestari Endang Sutriswati Rahayu Enung Mariah, Enung Erlinda Kurnia Rahman Fachri, Fandi Faisyal Fahmi Poernamawatie Fajar Basuki Falah, Azril Hanif Falakh, Muhammad Nur Fathoni, Achmad Luthfian Fathur Rochman, Fathur Fausiah Fermilia Apriyanti Fillah, Moh. Yusron Fiqri, Aidil Fitria Endah Fuad Hilmy Gita Irawanda Gito Sugiyanto Hadi, Johanes De Brito Firstian Hanabel kadatuan Hanifa Rahmatunnisa Hary Soedarto Harjono Hasan Hasan Hassany, Ibnu Rosyid Al HB, Lukman Heni Fitrotul Zulhizah Herawan, Adam Rifai Heriyanto Heriyanto Hermawan, Nanang Hero Priono, Hero Hertrianto, Indra Prihatma Heryadi, Yadi Huda, Evan Hardi Nurul Hujiroh, Shofa Ibrahim Movitch Ichwantoro, Muhammad Rizky Ika Puspitasari Ikhsan, Ivan Hardi Nurul Imran Imran Indrawati Yuhertiana Indrawati, Ragil Tri Irawanda, Gita Ismail, Pitrah Rapi Ismy, Dewi Purnama Sari Israfal, Israfal Ivadiyanto, Diki Ilham JAKA WIDADA Jefry Prabowo khoerunnisa, Vina Kr. J. Tompong, By Tri Agung Nusantara Kunti Sunaryo Kusharyanti Lili Handayani Lili Handayani Listyanda, R. Faiz Mahdi, Jausyan Al Mahrun, Pebri Akhrus Margi Luhur, Galih Maulana Mariyatun Mariyatun, Mariyatun Maulidandi, Muhammad Akmal Naufaldi Melati Lintang Kirana Mendrofa, Meliana Mintarti, Ari Mitha Endah Aprilia Mitha Endah Aprillia Muhamad Arief Afandy Muhammad Ivan Ardiansyah Muhammad Qadaruddin Muhammadiah Muhammadiah, Muhammadiah Mulyawan, Yandi Murbaningsih, Ari Mintarti Murni Mahmud Nahar, Muhammad Nurdin Nani dkk. Mulyaningsih Ningrum, Listya Nirsal Noto Pamungkas Novita Novita Novril Dita Yola Nur Annisa Nur Hadi Nurdin, Akhmad Nurfiani, Sri NURHADI Nurhadi Nurhadi Oktora, Dina Dwika Oryza Tannar Pamungkas, Deni Paryanto Paryanto Paundra, Fajar Ponty S.P. Hutama Prabowo, Jefry Prasetya, Fenny Veliana Pratiwi Rambung Priyanto Priyanto Purnawati, Elisa Purwanto Putri, Adenna Hendy Cassie Putri, Aurellia Zaini Sya'bania Putri, Ericha Dwi Wahyu Syah Putri, Farika Tono Rachmad Suhanda Rafsanjanu, Swastika Pascal Rahardianto, Rahardianto Rahayu, Laras Puji Rahim, Samsir RATNA SARI Ratnamurni, Elis Dwiana Ratnaningsih Ratnaningsih Retno Yulianti Retno Yulianti REZA PAHLEVI Ria Armayani Hasibuan, Reni Ricky, Muhammad Rida Perwita Sari Ridwan Afandi Ridwan Nur Fadli Rina Moestika Rina Moestika Setyaningrum Ristiawan Agung Nugroho Rizki Dwi Ardika Ronny Hendra Hertanto Rudi Haryadi, Rudi Rukmana, Annisa Afrilia Widha Ryan Yahya Riyanto Santoso, Gilang Budi saputra, fajar Saputra, Raka Gilang Saputra, Rio Sarjito - Septiarini, Eka Setyawan, Endhar Engel Shakila Ravani Sintawati, Buni Fitria Siti Imeliya Sitti Habibah Sofiatunnaziah Sri Suhermiyati Sri Suryaningsum Suanto Sudjatmiko Sukardi Weda, Sukardi Sumarlin Mus Supawi Pawenang Suratno, Eko Syafriadi Syam, Sriwidayani Syamsu Rijal Syamsurijal Basri Syukron, Ahmad Restani Tamadoy Thamrin Taufik, Ikhwan Thayyib, Ahmad Restani Syukran Thayyib, Ahmad Restani Syukron Tri Gunawan, Tri Tristiana Yuniarti Triwinasis, Triwinasis Ulyaningsih, Nani Veithzal Rivai Zainal W, Wahyudi Wahira Wahira Wahyu Isti Nugroho Wahyuanto, Eko Wardhani, Nova Ariska Kusuma wee, Kok leong Wibowo, Rheza Ari Wicaksana, Fauzan Fajar Widiastuti, Sri Wahyuni Widodo, JDT Widodo, Joehananto D.T Widodo, Joehananto Djoko Teguh Widyatno, Alfian Wimaputri, Oktawira Winata, Widya Windyastuti Windyastuti Xander Salahudin Yudha, Noval Fitra Yunanto, Muhammad Nanda Mei Yuvita Oktarisa, Yuvita Zakaria, Dinda Karunia Putri Zuhaery, Muhammad ‎, Suyitno