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Pengaruh Adopsi International Financial Reporting Standard (IFRS) Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan Perbankan Di Bursa Efek Indonesia ., Sutarti; Anggwikara, Sherly
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

The term earnings management arises as a direct consequence of the efforts of managers performing management accounting information, particularly relating to income (earnings). Earning management can not be categorized as a negative because earnings management is not always related to earnings manipulation. At the same time, Indonesia is required to abide by the development of IFRS-based accounting standards. It aims to improve the reliability, fairness, and transparency of financial statements in accordance with international accounting standards.The purpose of this study was (1) to determine how to measure earnings management in the banking company, (2) to determine whether or not the effect of the adoption of IFRS on earnings management, as well as to determine the effect of IFRS adoption when using variable moderation. Moderating variables used in this study include the quality of the audit, while the control variables are firm size, leverage, and operating cash flow. The research on banking companies in Indonesia Stock Exchange as many as 25 companies with a term of five years from the year 2009 to 2013 financial reporting. Data collected by collecting all the financial statements that the research samples that can diakes through IDX website. This study analysis uses multiple regression analysis with SPSS 17. Results showed there were positive effects of the adoption of IFRS on earnings management. Audit quality has a negative effect. The size of the company has a negative effect on earnings management. Leverage is measured by using a formula of debt to equity, showing the results of positive effect on earnings management.

Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Kinerja Keuangan Perbankan Syariah Yang Terdaftar Di Bank Indonesia Mulianita, Asti; Sutarti, Sutarti; Triandi, Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

The research is aimed at studying (1) the impact of Board of Commissioners on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods, (2) the impact of Audit Committees on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods, and (3) the impact of Board of Commissioners and Audit Committees on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods. The population is all sharia banks listed in Bank Indonesia during the 2011-2014 periods amounted of 11 banks. Samples were selected through purposive sampling. The analysis techniques used are classical assumption and double linear regression test. The results show that Board of Commissioners has significantly negative impact on the financial performance of sharia banking. Meanwhile, the Audit Committees has no impact on the same subject. Both Board of Commissioners and Audit Committees impacted the financial performance of sharia bank significantly.

Pengaruh Penerapan Penurunan Nilai Aset Tetap Menurut Psak 48 Terhadap Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pertiwi, Ayu Rahmaniar; Sutarti, Sutarti; Hasibuan, David H M
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Fixed assets are tangible assets owned and used in production or providing goods and/or services, for rent to other parties or for administrative purposes and are forecasted to be made of service for more than a period of time and occasionally decreased in value due to the unrecoverable amount of the expected return compared to its booked value. Fixed assets decrease happens when the carrying amount/book value is higher than the expected recoverable amount. Recoverable amount is the higher value produced by the fair value when subtracted by selling cost and value in used. This research is designated to investigate the application of accountancy on the decreasing values of fixed assets on financial reports of manufacturing companies, whether they are already in accordance with the PSAK 48 (2014 revision); and to determine the effect of impairment of fixed asset value to the financial statements of manufacturing companies. This study uses descriptive-qualitative analysis and purposive sampling in the sample selection in which suitable for the applied criteria, and obtained 5 sample of 143 manufacturing companies. The data used are of secondary one obtained by downloading from the Indonesian Stock Exchange site. The study shows that most companies have complied to the PSAK 48 (2014 revision). Where of the 5 sample companies, 1 of them found to have released an inappropriate decreased fixed asset value in their notes of financial statements of 2015 and 2014. Based on the analysis, this indicates that fixed asset decrease has a negative influence and it is proven by fixed asset value presented in the financial statement and disclosed in the notes that its booked value is higher than the expected return, and that there is fixed assets value decrease acquired and recognized in the comprehensive income statements.

Pengaruh Ukuran Perusahaan Dan Corporate Governance Terhadap Manajemen Laba Di Industri Perbankan Indonesia Karina, Karina; Sutarti, Sutarti
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.487

The purpose of this research is to provide empirical evidence of the affect of ownership concetration, firms size, and corporate governance mechanisms on earnings management. Ownership concetration was measure by the biggest stock of individual or organization, firms size was measure by natural logaritma of net assets, and corporate governance mechanisms were measure by three variabels (composition of board of commisioner, audit quality were measure by industry specialize audit firm, and composition of audit committee). Earnings management was measure by discretionary accruals use Modified Jones Method. The population of this research is 41 companies in the banking sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from banking companies financial statement for the period of 2016 to 2018. Based on purposive sampling method. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that firm size, firm of commissioner and proportion of commissioner have significant relationships with earnings management. Next, variables composition of board of commissioner, ownership concetration and specialize audit firm have no significant relationship with earnings management. Keywords: ownership concetration, firms size, corporate governance, earnings management

Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Dalam Pengajian Laporan Keuangan Sutarti, Sutarti; Djanegara, Moermahadi Soerja; Handono, Aldy Dwi
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.845

The purpose of this study was to analyse the application of SAK ETAP inconjunction with the presentation of financial statements in the PDAM Tirta Pakuan Kota Bogor. The analysis is perfomed to determine how financial statements of PDAM Tirta Pakuan are already in accordance with SAK ETAP. The analysis conducted in this study using a descriptive qualitative method while selected data sources are secondary data from financial statements. The selected data collection procedures are literatures and records, field research and interview. The results showed that the cooperative PDAM Tirta Pahcan Kota Bogor has been making adjustments in applying SAK ETAP in the presentation of financial statements, but still not all the adjustments in the SAK ETAP has been applied in the presentation offinancial statements consisting of a balance sheet, profit/loss, change in equity, and cash flow statements. Cooperative PDAM Tirta Pakuan Kota Bogor using SAK ETAP with reporting guidelines are still largely the same as before adopting IFRS GAAP. In general, there are not many significant changes occured. In other words, there was no significant effect happens on the application of GAAP in the financial statements cooperative SAK ETAP PDAM Tirta Pakuan Kota Bogor. Keyword : SAK ETAP, Presentation of Financial Statements

Pengaruh Sistem Akuntansi Kas Kecil Dan Rekonsiliasi Bank Terhadap Efektivitas Pengendalian Kas Pada Koperasi Sejahtera Bersama Sutarti, Sutarti; Muanas, Muanas; Purnama, Mega
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.854

Protecting cash and ensuring the accuracy of cash accounting records in the effective control of cash is a must. Good controlling avoid the fraud of change the reports and calculations, the existence of appropriate records procedure so that appropriate controlling to assets, debts, income and expenses can be done. The purposes of this research are to analyse and explore the process of establishing petty cash and bank reconciliation and its effect on a company's intemal control cash. The research is conducted at Koperasi Sejahtera Bersama which is located in Bogor. Koperasi Sejahtera Bersama is a cooperative that serves as a financial institution that raise and distribute funds from and to the public. The result of the research showed that Koperasi Sejahtera Bersama has been using petty cash accounting system and bank reconciliation on cash control effectiveness. The effective control in this company must be maintained in order to achieve the expected goals and objectives. Keywords: accounting, petty cash, reconciliation, control

Penerapan Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Pengendalian Kas Pada Bidang PBB Di Dinas Pendapatan Daerah Kabupaten Bogor Sutarti, Sutarti; Hasibuan, David; Suhendra, Suhendra
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.864

The intent and purpose of the author in conducting this study was to test and demonstrate empirically on the application ofAccounting Information Systems cash receipts and expenditures affecting the control of cash on the UN fields in Bogor District Revenue Ofice. This study used a descriptive research method, this is because in its implementation, such as data, analysis and interpretation of the meaning and the data obtained. This study is structured as inductive research is finding and collecting data in the field with the aim to detennine the factors, form elements, and the nature of the phenomenon in the community. With the Cash Receipts Accounting Information Systems, United Nations field can perform registration activities, data collection, assessment, billing, revenue and services more quickly, organized and on time (up to date) and in the presence ofAccounting Information Systems Spending Cash, UN field can be seen available budget either already realized or unrealized in the Financial Statements are prepared in the system. Keywords: Accounting Informasion System, Cash Receipts, Cash Expenditures.

Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report Toni Hermawan; Sutarti Sutarti
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.1209

One of the main objectives of the establishment of an entity is to achieve business continuity or sustainability in the future, a good company is always able to manage in terms of financial and non-financial. Business activities that are only profit-oriented without paying attention to the surrounding conditions will not be able to bring the company to business continuity in the future. In this case, although banking in its business activities does not directly intersect with nature, the sustainability of a company is assessed through three important aspects that become the benchmark for sustainability, one of which is economic value. The economic value of banking can be said to be very material for disclosing a sustainability report (Sustainability Report), which in this sustainability report encourages the achievement of Sustainable Development Goals for the welfare of the company's stakeholders and does not have a negative impact on the community and the environment around the company. This study aims to analyze the effect of Liquidity, Leverage, and Profitability on the disclosure of the Sustainability Report in Banking Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2020 period. Profitability as an independent variable, Liquidity is proxied by the Current Ratio (CR), Leverage as an independent variable is proxied by the Dept to Assets Ratio (DAR), and Profitability is proxied by Return On Assets (ROA) while the Sustainability Report is proxied by the Sustainability Report Disclouser Index. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 20117-2020. The sample selection method is purposive sampling method. A total of 11 companies were used as research samples for 4 years. The data in this study were obtained through the website www.idnfinancials.com to obtain the annual financial report and through the company website to obtain the company's sustainability report. Hypothesis testing in this study using multiple linear regression method. The results showed that partially liquidity and leverage had no effect on the disclosure of the sustainability report, and profitability had a significant negative effect on the disclosure of the sustainability report. Simultaneously liquidity, leverage, and profitability affect the disclosure of the sustainability report. Keywords: Liquidity, Leverage, Profitability, Sustainability Report

Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report: Studi Empiris Pada Sektor Perbankan Yang Terdaftar di BEI Periode 2017 - 2020 Hermawan, Toni; Sutarti, Sutarti; Munawar, Aang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.1209

One of the main objectives of the establishment of an entity is to achieve business continuity or sustainability in the future, a good company is always able to manage in terms of financial and non-financial. Business activities that are only profit-oriented without paying attention to the surrounding conditions will not be able to bring the company to business continuity in the future. In this case, although banking in its business activities does not directly intersect with nature, the sustainability of a company is assessed through three important aspects that become the benchmark for sustainability, one of which is economic value. The economic value of banking can be said to be very material for disclosing a sustainability report (Sustainability Report), which in this sustainability report encourages the achievement of Sustainable Development Goals for the welfare of the company's stakeholders and does not have a negative impact on the community and the environment around the company. This study aims to analyze the effect of Liquidity, Leverage, and Profitability on the disclosure of the Sustainability Report in Banking Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2020 period. Profitability as an independent variable, Liquidity is proxied by the Current Ratio (CR), Leverage as an independent variable is proxied by the Dept to Assets Ratio (DAR), and Profitability is proxied by Return On Assets (ROA) while the Sustainability Report is proxied by the Sustainability Report Disclouser Index. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 20117-2020. The sample selection method is purposive sampling method. A total of 11 companies were used as research samples for 4 years. The data in this study were obtained through the website www.idnfinancials.com to obtain the annual financial report and through the company website to obtain the company's sustainability report. Hypothesis testing in this study using multiple linear regression method. The results showed that partially liquidity and leverage had no effect on the disclosure of the sustainability report, and profitability had a significant negative effect on the disclosure of the sustainability report. Simultaneously liquidity, leverage, and profitability affect the disclosure of the sustainability report. Keywords: Liquidity, Leverage, Profitability, Sustainability Report

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