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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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Ownership Concentration, Firm Size and Information Value Relevance: Indonesian Evidence Krismiaji Krismiaji; Dwi Haryono Wiratno; Sidiq Ashari
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1166.319 KB) | DOI: 10.18196/jai.2002119

Abstract

This paper describes empirical evidence investigated the effect of ownership concentration and firm’s size on the accounting information value relevance. Ownership concentration (OC) is measured by Herfindahl index; firm's size is measured by a log of total assets, whereas value relevance is measured by the Ohlson’ Price Model. Using a sample of 119 manufacturing firms listed in Indonesian Stock Exchange (IDX) for the year of 2011-2015, this research finds that ownership concentration positively affects both the value relevance of earnings per share and book value per share. Moreover, the firm's size negatively affects the value relevance of earnings per share and book value per share. This study contributes to the existing literature about value relevance of ownership concentration and value relevance of firm's size, especially in the post- IFRS adoption period.
Conservatism, Earnings Quality, and Stock Prices - Indonesian Evidence Krismiaji Krismiaji; Sururi Sururi
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.713 KB) | DOI: 10.18196/jai.v22i1.9419

Abstract

Research aims: This research investigates the association of conservatism (both conditional and unconditional) with quality of earnings as well as with stock prices on companies listed on the Indonesia Stock Exchange (IDX).Design/Methodology/Approach: The research uses a sample of 846 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2016 through 2018. Conditional conservatism is measured by using an asymmetric timeliness measure from Basu (ATMB). Net income ratio (CFO/NI) is a proxy for earnings quality whereas ratio between market value and book value (MTB) is a measure of unconditional conservatism. The data used in this study are obtained both from Indonesian Stock Exchange database, and from company annual reports.Research findings: The study finds that all companies analyzed implement conservative accounting policies and practices. Besides, quality of earnings and stock prices are negatively associated with conditional conservatism. This research also proves that stock price negatively associated with unconditional conservatism, whereas unconditional conservatism does not associated with earnings quality.Theoretical contribution/ Originality: This study enriches the existing literature about conservatism, especially in emerging market environment. Moreover, this study discusses a set of conservatism that consist of conditional and unconditional conservatism. This may give a complete picture of conservatism practices adopted by Indonesian companies.Practitioner/Policy implication: Since conservatism can solve agency cost problems, the result of this study may affect the way a company produce useful information for interest parties.Research limitation/Implication: The use of the purposive sampling method limits generalizations, because sample designs could not be assumed to characterize all companies listed on IDX. 
STRUKTUR KEPEMILIKAN DAN KONSERVATISME AKUNTANSI Krismiaji Krismiaji
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2358

Abstract

This research investigates the effect of ownership structure on accounting conservatism in companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sampling was carried out using a purposive method and produced a sample of 149 companies with a total of 447 company-year observations. Conservatism is measured using the accrual method while ownership structure is calculated using the Herfindahl index. This study obtained evidence that concentrated ownership structure positively affects accounting conservatism. This research contributes to the literature by introducing a hybrid approach in the form of the Herfindahl index in measuring the density or density of share ownership.
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.
Value Relevance of Earnings and Book Value in Indonesian Exchange Listed Firms Krismiaji Krismiaji; Hermala Kusumadewi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 3 (2020)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v4i3.005

Abstract

AbstractThis study investigates the value relevance of accounting information on manufacturing companies listed on the IDX for 2012-2017. This study uses the accounting-based Ohlson's (1995) model, which includes earnings (EPS) and book value (BVS) as variables. This study shows a direct relationship between financial statements and firm value. The value relevance does not increase, yet both the value relevance for EPS and BVS, although in specific years, does. The results show that individual BVS decreases with a better amount than EPS from 2012 to 2015. Meanwhile, in 2016-2017 BVS value decreased below EPS value.  AbstrakPenelitian ini menginvestigasi relevansi nilai informasi akuntansi pada perusahaan manufaktur yang terdaftar di BEI tahun 2012-2017. Model Ohlson (1995) berbasis akuntansi yang mencakup laba (EPS) dan nilai buku (BVS) sebagai variabel digunakan dalam penelitian ini. Studi ini menunjukkan adanya hubungan langsung antara laporan keuangan dan nilai perusahaan. Relevansi nilai pada perusahaan yang diteliti tidak meningkat, baik relevansi nilai EPS maupun BVS, walaupun pada tahun tertentu naik. Hasil analisis menunjukkan bahwa nilai BVS menurun secara individual dengan besaran yang lebih baik dibanding EPS tahun 2012-2015, namun tahun 2016 dan 2017 besaran nilai BVS menurun di bawah besaran nilai EPS.  Abstrak  Penelitian ini menginvestigasi relevansi nilai informasi akuntansi pada perusahaan manufaktur yang terdaftar di BEI tahun 2012-2017. Model Ohlson (1995) berbasis akuntansi yang mencakup laba (EPS) dan nilai buku (BVS) sebagai variabel digunakan dalam penelitian ini. Studi ini menunjukkan adanya hubungan langsung antara laporan keuangan dan nilai perusahaan. Relevansi nilai pada perusahaan yang diteliti tidak meningkat, baik relevansi nilai EPS maupun BVS, walaupun pada tahun tertentu naik. Hasil analisis menunjukkan bahwa nilai BVS menurun secara individual dengan besaran yang lebih baik dibanding EPS tahun 2012-2015, namun tahun 2016 dan 2017 besaran nilai BVS menurun di bawah besaran nilai EPS.
AUDIT COMMITTEE AND ACCOUNTING INFORMATION VALUE RELEVANCE krismiaji krismiaji
SUBSTANSI Vol 4 No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.165 KB) | DOI: 10.35837/subs.v4i1.752

Abstract

This paper describes the results of empirical research investigated the effect of audit committee characteristics (AC) on the accounting information value relevance (VR) for Indonesian companies in 2014 - 2018. VR is measured using the Ohlson Model, while AC is measured using its members and its independence members. By using data of 590 firm-years, this study found that the size of the committee audit and the AC independence positively affects the value relevance of EPS. Yet, the AC size affects negatively the BVS value relevance whereas the AC independence does not affect BVS value relevance. These results enrich the literature of value relevance, especially in connection to the AC characteristics.
Value Relevance of Earnings and Book Value in Indonesian Exchange Listed Firms Krismiaji -,; Hermala Kusumadewi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 3 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.645 KB) | DOI: 10.33795/jraam.v4i3.005

Abstract

This study investigates the value relevance of accounting information on manufacturing companies listed on the IDX for 2012-2017. This study uses the accounting-based Ohlson's (1995) model, which includes earnings (EPS) and book value (BVS) as variables. This study shows a direct relationship between financial statements and firm value. The value relevance does not increase, yet both the value relevance for EPS and BVS, although in specific years, does. The results show that individual BVS decreases with a better amount than EPS from 2012 to 2015. Meanwhile, in 2016-2017 BVS value decreased below EPS value. Abstrak Penelitian ini menginvestigasi relevansi nilai informasi akuntansi pada perusahaan manufaktur yang terdaftar di BEI tahun 2012-2017. Model Ohlson (1995) berbasis akuntansi yang mencakup laba (EPS) dan nilai buku (BVS) sebagai variabel digunakan dalam penelitian ini. Studi ini menunjukkan adanya hubungan langsung antara laporan keuangan dan nilai perusahaan. Relevansi nilai pada perusahaan yang diteliti tidak meningkat, baik relevansi nilai EPS maupun BVS, walaupun pada tahun tertentu naik. Hasil analisis menunjukkan bahwa nilai BVS menurun secara individual dengan besaran yang lebih baik dibanding EPS tahun 2012-2015, namun tahun 2016 dan 2017 besaran nilai BVS menurun di bawah besaran nilai EPS.
Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence Dwi Haryono Wiratno; Krismiaji Krismiaji; Handayani Handayani; Sumayyah Sumayyah
Jurnal Maksipreneur Vol 12, No 2 (2023)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v12i2.1502

Abstract

This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association. Financial distress is measured by The Modified Altman Z-Score for emerging markets (EMZ score), earnings management is measured by discretionary accrual, and audit quality is measured by audit-firm size (Big4). Data analysis was performed with Pooled Least Square. Using data from Indonesian Mining Sector for 2016–2020, the research finds empirical evidence that financial distress firms involve in income-increasing accrual earning management, but such involvement is lower when firms are audited by Big 4 audit firms. This research contributes to previous literature about similar issues, specifically about the impact of financial distress on accrual earnings management. It also presents evidence about the role of audit quality in such an effect.
Audit Quality Characteristics and Accounting Conservatism: Empirical Study in Indonesian Company Krismiaji
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.42

Abstract

This research investigates the effect of audit quality on accounting conservatism in Indonesian companies. The research uses a sample of 510 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2015 through 2019. Audit characteristics are proxied by the size of the public accounting firm (ASIZ), auditor specialization (ASP), and auditor tenure (ATEN), while accounting conservatism (ACON) is measured using the accrual method. The sampling process was carried out using a purposive method. The study finds that that auditor specialization and auditor tenure have positively affect accounting conservatism, while the size of the accounting firm negatively affects accounting conservatism. This result enriches the conservatism literature in the fair value accounting era which was adopted in 2012 especially in emerging market environment. Since accounting conservatism is one of agency problems solution as well as to protect investors, the result of this study may affect firms’ accountant to prepare financial information for interest users. The scope of the study period and the sample size due to empirical data conditions that do not meet the criteria and the use of only one measure of conservatism, namely the accrual method, may lead to the not optimal generalization of research results.
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