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All Journal Jurnal Akuntansi & Auditing Indonesia Eksplorasi Journal of Economics, Business, & Accountancy Ventura JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Equity: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Kewirausahaan Unisia JURNAL ILMIAH GEMA PERENCANA Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Jurnal Akuntansi
Theresia Trisanti
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Social Sciences

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Income smoothing practices and empirical testing using discretionary accounting changes Trisanti, Theresia
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.271

Abstract

Financial statements of listed firms are analyzed by financial analysts and investors. In this case, the firms may suffer from stock price declines if they do not meet market expectations. Listed firms may not only have incentives to avoid income declines and losses, they also have incentives to meet or beat market expectations in order to pre- vent declines in stock price. Income smoothing (IS) is the intentional dampening of fluctuations about some levels of income that is considered to be normal for a firm. IS manipulation has a clear objective, which is to produce a steadily growing stream of income. In this study, income-smoothing practices of Indonesian listed companies are detected through empirical tests using discretionary accounting changes (DAC) as IS instrument. Sample firms are classified as smoothers and non-smoothers using income smoothing behavior index. Results show that possible motivations of DAC transac- tions are income smoothing. The two independent variables such as external audit quality institutional ownership have significant influence towards IS practices. But, the type of industry has no significant relationship towards IS Practices.
Accountability in QS al-Fātiḥah (1:4): A Theological Framework for Ethical Conduct and Public Sector Muslikun, Muslikun; Trisanti, Theresia; Umar, A.; Anggoro, Rusmawan Wahyu; Giri, Efraim Ferdinan; Kholil, Asyhar
Unisia Vol. 43 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol43.iss2.art20

Abstract

This study examines the concept of accountability in QS al-Fātiḥah (1:4) to clarify how the verse māliki yawmid-dīn shapes moral agency, ethical consciousness, and responsible human conduct. Using a qualitative design grounded in library research, the study analyzes classical and contemporary tafsīr through the tafsīr tahlili method and synthesizes supporting scholarly literature from Islamic ethics and moral psychology. The results show that accountability in this verse reflects a comprehensive moral framework rooted in divine sovereignty and the certainty of judgment, generating values such as self-awareness, time consciousness, moral courage, and stewardship. These values influence individual behavior, guide ethical decision-making, and reinforce social and institutional responsibility. The discussion highlights convergence between classical and modern interpretations while noting empirical gaps in understanding how accountability functions in lived contexts. Overall, the study demonstrates that Qur’anic accountability is a holistic ethical structure capable of informing personal morality, educational practice, and governance. Its findings underscore the contemporary relevance of Qur’anic ethics and call for interdisciplinary empirical research to strengthen applications of accountability in diverse social settings.
Co-Authors Aidilla Fitri Dwi Setyowati Anggit Esti Irawati Anggoro, Rusmawan Wahyu Arif Budiarto Aruman Atika Jauharia Hatta Hambali Dody Hapsoro Efraim Ferdinan Giri Handayani, Sulastri Julianto Agung Saputro Juvin Setyarini Kholil, Asyhar Maria Rosa Kumala Dewi Mashadi, Muslikun Miswanto Miswanto Muslikun, Muslikun Saraswati Risma Dewi Sekar Kalista Setyarini, Juvin Tri Ciptaningsih Umar, A. Wisnu Prajogo, Wisnu