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All Journal JURNAL MAKRO MANAJEMEN Jurnal Akuntansi
Carmel - Meiden
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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STUDI META ANALISIS PENGARUH RETURN ON ASSETS (ROA), KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DEBT TO ASSET RATIO (DAR) TERHADAP MANAJEMEN LABA Agnes Natalia - Natalia; Kane - Gunawan; Kezia - Natalie H; Carmel - Meiden
Makro : Jurnal Manajemen Dan Kewirausahaan Vol 7, No 2 (2022): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v7i2.1629

Abstract

Penelitian ini bertujuan untuk menguji apakah profitabilitas, leverage, kepemilikan manajerial dan ukuran perusahaan mempengaruhi laba manajemen di Indonesia dan untuk menganalisis apakah variasi temuan disebabkan oleh model pengukuran efek moderasi manajemen laba atau pengukuran variabel penjelas. Penelitian ini menggunakan pendekatan teknik meta-analisis dengan sampel sebanyak 54 dari jurnal periode tahun 2016-2022. Hasil penelitian memperkuat temuan meta-analisis dari penelitian sebelumnya dimana manajemen laba dilakukan untuk tujuan yang berbeda tujuan. Bukti empiris menunjukkan bahwa atribut profitabilitas dan leverage yaitu; Return on Asset dan Debt to Equity Ratio ditemukan sebagai mekanisme pemantauan yang kuat yang dapat menekan manajemen laba. Bukti empiris mendukung beberapameta-analisis sebelumnya dalam bidang akuntansi dimana variabel pengukuran moderator berpengaruh terhadap heterogenitas temuan penelitian. Penelitian di masa depan harus mencakup korelasi matriks, dan mempertimbangkan langkah-langkah terperinci dari manajemen laba dan lebih banyak atribut dewan direksi untuk memfasilitasi penelitian menggunakan metaanalisis. Hasilnya menunjukkan bahwa nilai ROA, LEV, kepemilikan manajerial dan ukuranperusahaan dapat meningkatkan kepercayaan investor dengan membatasi manajemen laba. 
Audit Operasional: Solusi Atas Biaya DeadStock Christian - Linardo; Carmel - Meiden; Eddy - Winarso
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1080

Abstract

In manufacturing company, effectiveness and efficiency of inventory control can affect the corporate earnings significantly. According to the observation, the author found a large number of dead stock at PT X. Therefore, the author decided to carry out an operational audit of inventory control in the company.The audit steps are preliminary audit, test of management control, audit in depth, reporting, and follow up. The methods used by the author to collect the data are observation for six months, focus group discussion with management, internal control questionnaires for three middle managers, and data documentation.According to the analysis’ result, author found large number of dead stock. The accumulation of dead stock disturbed corporate cash flow so that the company had to make loans to third parties and company had to pay interest charges. In addition, there’s also the exhibition cost. The accumulated expense of dead stock for 2017 was recorded at IDR 522,130,391.43.Several of main causes of the dead stock are the lack of market research, lach of control by stock keeper, and other factors. The author suggested internal improvement such as the determination of clear boundaries for inventories, and external improvement such as doing market research more often. Keywords: Operational Audit, Inventory, Effectiveness and Efficiency 
Co-Authors Agnes Natalia - Natalia Christian - Linardo Eddy - Winarso Kane - Gunawan Kezia - Natalie H