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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Atestasi : Jurnal Ilmiah Akuntansi
Krismiaji Krismiaji
Accounting Academy Of YKPN Yogyakarta, Special Region Of Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : jurnal akuntansi

 1 
The impact of enterprise resource planning and audit committee on accounting information quality Krismiaji Krismiaji; Y Anni Aryani
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 1 (2014)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol18.iss1.art5

Abstract

Artikel ini mendiskusikan dampak implementasi ERP dan komite audit terhadap kualitas informasi akuntansi. Kualitas ini diukur dengan absolute discretionary accrual. Dampak dari komite audit diukur dengan skor komite audit. Dalam studi ini, implementasi ERP dianggap sebagai variabel dummy yang ditetapkan sebagai 1 untuk perusahaan yang mengimplementasikan ERP dan 0 untuk perusahaan yang tidak mengimplementasikan ERP. Populasi studi ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia. Metode sampling yang digunakan di studi ini adalah purposive sampling. Dengan menggunakan 78 perusahaan yang terdaftar secara publik di Bursa Efek Indonesia untuk tahun fiskal 2010 hingga 2011, studi ini menampilkan fakta adanya dampak negatif dari implementasi ERP terhadap kualitas informasi akuntansi. Studi ini juga menemukan bahwa komite audit mempunyai dampak positif terhadap kualitas informasi akuntansi di perusahaan-perusahaan yang mengimplementasikan ERP.Kata kunci: ERP, Reliabilitas, Komite audit
Strategi bisnis, leverage keuangan dan kinerja perusahaan Krismiaji Krismiaji
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art4

Abstract

This paper is an empirical research investigating the impact of business strategy toward causality relationship between corporate leverage and its financial performance. Sample used in this study are 645 manufacture company listed in Indonesia Stock Exchange (IDX) during period of 2010 – 2014. Company’s performance is measured by Market to Book Value ratio, leverage is measured by dividing total debt to total assets, and competitive strategy is measured by dummy variable, where 1 is for company adopted product differentiation strategy and 0 is for those adopted cost leadership strategy. This research found negative impact of leverage toward financial performance and the impact is more severe for company adopted product differentiation strategy. The result of this research is expected to help explaining why the previous studies investigated direct relationship between leverage and performance tend to be not consistent and contradictive. 
Corporate governance, accounting information quality, and cost of equity capital an Indonesia’ evidence Krismiaji Krismiaji; Atmadi Raharja
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss1.art1

Abstract

The purpose of this paper is to discuss empirical research examining the impact of corporate governance practice (CG) and accounting information quality (AIQ) on the cost of equity capital (COEC) in the context of agency problem and information asymmetry. This research uses a sample of 414 firms in the period between 2010 and 2013. The total observations consist of 1.656 firm-years. COEC, as a dependent variable is measured by price-earnings-growth (PEG) model. AIQ, as an independent variable is measured by absolute discretionary accrual as an inverse measure of accounting quality. CG is proxy by managerial ownership (MAN), measured by the percentage of management’s equity shares, and institutional ownership (INS) which is measured by the percentage of an institution's owned equity shares. The data used in this study is obtained from Indonesian Capital Market Directory, Indonesian Stock Exchange database, and from company annual reports. This research finds evidence of a negative association of AIQ and COEC. Since AIQ uses an inverse measure of accounting quality, this means that accounting quality increases COEC. Thus this result does not support the hypothesis. With respect to CG, both MAN and INS negatively affect COEC. This means that CG decreases COEC and support the hypothesis. 
Earnings management, board of directors, and earnings persistence: Indonesian evidence Wing Wahyu Winarno; Krismiaji Krismiaji; Handayani Handayani; Maria Purwantini
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 1 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss1.art5

Abstract

This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence. Accrual earnings management was measured using Modified Jone's Model, and real earnings manage­ment was assessed by three measures: abnormal cash flow, abnormal production expenditure, and abnormal discretionary expenditure. In addition, Board of Directors was measured using BOD size and BOD independence. Earnings persistence was measured based on the current year earnings to following year earnings regression coefficients. Using the samples consisting of the manufacturing companies listed at the Indonesia Stock Exchange 2016-2020, the study finds the evidence that accrual earnings management and cash flow of real earnings management negatively affect earnings persistence, while production expenditure, earnings management, discretionary expen­diture, BOD size, and BOD independence positively affect earnings persistence.
Co-Authors Ani Sri Murwani Kumoro Kapti Atmadi Raharja Dwi Haryono Wiratno Handayani Handayani Hermala Kusumadewi Maria Purwantini RATNA PUJI ASTUTI S Sumayyah Sidiq Ashari Sumayyah Sumayyah Sururi . Wing Wahyu Winarno Y Anni Aryani