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All Journal Jurnal Akuntansi Indonesia Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Widya Manajemen & Akuntansi Journal of Auditing, Finance, and Forensic Accounting Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Media Mahardhika Jurnal Komunikasi Profesional (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Jurnal Mantik Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis SULUH: Jurnal Abdimas International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Bisnis Reviu Akuntansi dan Bisnis Indonesia Jurnal Kajian Akuntansi dan Auditing Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Manajemen Bisnis dan Keuangan Jurnal Pengabdian Masyarakat (ABDIRA) Akuntansi Bisnis & Manajemen (ABM) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Kartika Wijayakusuma Jurnal Bina Bangsa Ekonomika Bussman Journal : Indonesian Journal of Business and Management Archive: Jurnal Pengabdian Kepada Masyarakat Jurnal Buana Pengabdian Seminar Nasional Ilmu Terapan Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Akuntansi Kontemporer Jurnal Manajemen Maranatha
Lindrawati Lindrawati
Universitas Katolik Widya Mandala Surabaya
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ANALISIS PERBEDAAN TINGKAT KONSERVATISME SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN PROPERTI, REAL ESTAT, DAN KONSTRUKSI DI BURSA EFEK INDONESIA Gunawan, Listiarini; Lindrawati, Lindrawati
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2585

Abstract

The company, which is listed on the Indonesia Stock Exchange (IDX), are required to prepare financial statements based on accounting principles contained in the conceptual framework. One of the principles used is accounting conservatism. Before the convergence of IFRS, the measurement elements of financial statements based on historical cost, where the cost of that happened in the past is used as the basis for the present recording. After convergence of IFRS, these measurements changed using professional judgment in which the assessment is more optimistic because the company may recognize changes in the value of an element of financial statements in accordance with fair value. Therefore, this study aimed to analyze the differences in the level of conserva-tism before and after the convergence of IFRS on company property, real estate, and construction in the period 2006-2007 and 2012-2013 which is listed on the IDX. The results showed that there was no difference in the level of conservatism before and after IFRS convergence. IFRS allows companies to keep using conservatism if the method can produce the best information that can be achieved by the company. Currently the company is in a situation of high uncertainty, the company will tend to be more conserva-tive. Conservatism is also considered to be able to resolve agency problems that occur, namely the existence of information asym-metry in the preparation of financial statements that give rise to opportunities for companies to manage earnings
EKSPROPRIASI PEMEGANG SAHAM MINORITAS DALAM KEPEMILIKAN ULTIMAT PENGARUH PEMISAHAN HAK ALIRAN KAS DENGAN HAK KONTROL TERHADAP NILAI PERUSAHAAN Djayanto, Johan; Lindrawati, Lindrawati; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i1.2616

Abstract

Concentrated ownership embedded in publicly-owned companies’ organizational structure could trigger the expropriation of mi-nority shareholders. Such expropriation happens when the control rights are bigger than the cash flow rights held. Separation between the two could be approached using a number of ownership mechanisms, such as pyramid ownership and cross-holding. Based on the concept of ultimate ownership, the objectives are to examine and analyse (1) the impacts of cash flow rights and control rights on the firm value, and (2) the extent to which the involvements of controlling shareholders in top management and the presence of second controlling shareholders as moderate variables influence the phenomena explained. The research design is quantitative. The target research population is Indonesian publicly-owned companies listed in the Indonesian Stock Exchange between the years 2007-2011. Samples are collected using purposive sampling technique accumulating to 1,895 observations with a 10% cut-off point on the control rights. Statistical evaluation are done through multiple regression tool. It was found that the controlling shareholders’ cash flow rights positively affect firm value, whilst control rights do not have any significant impact. The involvements of controlling shareholders in top management as moderate variable could amplify the negative effect of cash flow right leverage towards firm value, whereas calibration of those effect with the presence of second controlling shareholders as moderate variable does not yield significant results as was firstly hypothesized.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yohana, Rinna; Lindrawati, Lindrawati; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i2.2618

Abstract

The increased need of public accounting service, makes numbers of public accountant firm increasing too. The in-creased numbers of public accountant firm, may result competition between public accountant firms. On the other hand, many choices of public accountant firm can makes company perform voluntary auditor changes. Because that, the purpose of this research is to analyze the effect of management changes, auditor reputation, financial distress, auditor’s opinion in the last year, and profitability to voluntary auditor changes. Quantitative research design using hypothesis. The research data form of panel data. Types of data used are quantitative data form of financial statements and qualitative data such as name of public accountant firms, auditor's opinion, and name of president director. Research population is manufactur-ing company listed on the Indonesia Stock Exchange in 2009-2011, with sample of 76 companies were selected by pur-posive sampling technique. The technique of data analysis using logistic regression. The results showed that the auditor's reputation had a negative effect on voluntary KAP turnover and profitability had a positive effect on voluntary KAP turnover. Conversely, changes in management, financial difficulties, and the auditor's opinion of the previous year did not affect voluntary KAP changes.
PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES Tjandra, Grace Setiyani; Lindrawati, Lindrawati; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i1.2622

Abstract

Quality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value. Earnings persistence is an accounting profit that is expected in the future and could be pro-jected by the current earnings and it is determined by the components of accruals and cash flows. Book-tax differences could rep-resent the discretion of management in the accrual process, which could establish the earnings quality. This research is aimed to investigate companies with large book-tax differences have earnings persistence, accrual and cash flow are lower compared with companies that have small book-tax differences. Moreover, it also has the purpose to examine investors’ expectation towards ac-counting profit persistence that is reflected in the share price for accrual components in each sub sample of book-tax differences. As earnings persistence is equal to the expected future earnings, therefore, there are two elements that could represent the earnings persistence itself. The first one is the future change in pretax earnings and the second one is the net earning. Hence, this research has also the purpose to test the effect of a permanent and a temporary differences in the book-tax differences towards the earning’s growth. The objects of the research are 30 manufacturing companies, which have been registered in Indonesia Stock Exchange in the year of 2005 to 2010, using the purposive sampling technic. The hypotheses’ examination is using the double linear regression. The result of the research shows that companies with large positive (negative) book-tax differences have an indifferent persistence component of earning compared with companies with small book-tax differences. Furthermore, there are no proves that the share price could reflect the consistency of earning, accrual and cash flow. However, investors have the tendency to be pessimistic to-wards the relation of current earning and future earning. In other words, earning is assumed to have low persistence in every sub sample of book-tax differences. Permanent differences are not significantly xix affect earnings growth, while temporary differ-ences are significant affect earnings growth.
FINANCIAL RESTATEMENT AFFECTING FACTORS ANALYSIS ON INDONESIA MANUFACTURING COMPANIES Marjono, Cornelia Clarissa; Lindrawati, Lindrawati
Jurnal Akuntansi Kontemporer Vol. 13 No. 2 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i2.3034

Abstract

Research Purposes. The purpose of this research is to examine and analyze the influence of corporate governance, ownership structure, financial performance, audit quality, related party transaction, and founders on board towards financial restatement of Indonesia manufacturing companies.Research Methods. The design of this research is a quantitative research. The objects of this research are Indonesia Stock Exchange manufacturing companies of 2013-2017. Data analysis technique used in this research is logistic.Research Results and Findings. The result of this research shows that corporate governance represented by board of commissioner positively affect financial restatement, board of director negatively affect financial restatement, while independent commissioner and audit committee have no effect towards financial restatement. Ownership structure has no effect towards financial restatement. Financial performance, audit quality, and related party transaction also have no effect towards financial restatement. While, founders on board positively affect financial restatement.
Mekanisme Tata Kelola Perusahaan terhadap Pengungkapan Informasi Forward-Looking Erdianti, Erstine; Lindrawati, Lindrawati; Susanto, Adi
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.5583

Abstract

Laporan keuangan merupakan informasi penting sebagai bentuk pertanggungjawaban manajemen ke investor. Laporan keuangan bersifat historis dimana meskipun informasi yang ada dapat digunakan sebagai prediksi masa depan, namun manajemen sebagai pihak internal perusahaan yang lebih paham kondisi perusahaan akan lebih baik apabila juga mengungkapkan informasi forward-looking dalam rangka memenuhi kebutuhan investor untuk pengambilan keputusan dengan mempertimbangkan prospek perusahaan di masa mendatang. Penelitian ini bertujuan membuktikan secara empiris pengaruh mekanisme tata kelola perusahaan meliputi komisaris independen, kepemilikan manajerial, dan komite audit terhadap pengungkapan informasi forward-looking. Disain penelitian kuantitatif, menggunakan data laporan tahunan. Obyek penelitian digunakan perusahaan manufaktur di BEI. Teknis analisis data berupa analisis regresi linear berganda. Hasil penelitian menunjukkan mekanisme tata kelola perusahaan yang diwakili komisaris independen tidak memiliki pengaruh terhadap pengungkapan informasi forward-looking. Mekanisme tata kelola perusahaan diwakili kepemilikan manajerial dan komite audit berpengaruh positif terhadap pengungkapan informasi forward-looking, hal ini menunjukkan semakin besar kepemilikan saham oleh manajerial dan semakin rutin rapat komite audit mampu meningkatkan pengungkapan informasi forward-looking. Dari hasil penelitian, komisaris independen diharapkan dapat lebih memaksimalkan perannya sebagai pengawas dan mendorong manajemen mengungkapkan informasi selengkap mungkin, termasuk informasi forward-looking.
Modal Intelektual, Aktivitas Internasional, dan Kepemilikan Asing pada Pelaporan Terintegrasi Gunawan, Faustina Magdalena; Lindrawati, Lindrawati
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i1.5604

Abstract

Perusahaan memiliki kewajiban menyajikan informasi selengkap mungkin untuk memenuhi keinginan dari pemangku kepentingan. Pelaporan terintegrasi merupakan pelaporan relevan di mana dikembangkan The International Integrated Reporting Council (IIRC), yang menggabungkan laporan keuangan, tata kelola, laporan keberlanjutan, dan prospek perusahaan ke dalam satu laporan yang menjabarkan kemampuan dari perusahaan dalam menciptakan serta mempertahankan nilai perusahaan secara jangka panjang. Pelaporan terintegrasi menyajikan informasi secara keseluruhan dan meningkatkan kegunaan pelaporan perusahaan secara lebih efektif, sehingga laporan ini sangat bermanfaat untuk mengetahui kondisi perusahaan secara komprehensif. Tujuan dari penelitian ialah menguji tiga faktor yang mempengaruhi pelaporan terintegrasi meliputi modal intelektual, aktivitas internasional, dan kepemilikan asing. Desain penelitian adalah kuantitatif, di mana digunakan data berupa laporan tahunan perusahaan. Objek penelitian yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Analisis data digunakan regresi linier berganda. Hasil dari penelitian ialah kepemilikan asing berpengaruh positif pada pelaporan terintegrasi, hal ini menunjukkan bahwa semakin tinggi tingkat kepemilikan asing, maka semakin tinggi pengungkapan pelaporan terintegrasi. Modal intelektual dan aktivitas internasional tidak berpengaruh pada pelaporan terintegrasi, menunjukkan modal intelektual yang dimiliki perusahaan serta aktivitas internasional yang dilakukan perusahaan tidak akan mempengaruhi manajemen dalam melakukan pengungkapan pelaporan terintegrasi.
Determinan Keputusan Lindung Nilai pada Perusahaan Manufaktur di Bursa Efek Indonesia Tantry, Valentino Indra; Lindrawati, Lindrawati
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.5621

Abstract

Dalam menjalankan operasinya, ketika perusahaan semakin besar, akan memperluas usahanya dengan melakukan transaksi perdagangan dengan pihak luar negeri, baik penjualan maupun pembelian, di mana mengandung risiko bisnis karena melibatkan penggunaan mata uang asing, sehingga diperlukan manajemen risiko yang efektif. Transaksi dengan pihak asing dapat menimbulkan risiko perbedaan nilai mata uang dikarenakan adanya fluktuasi dari nilai tukar mata uang sehingga diperlukan keputusan lindung nilai. Lindung nilai dilakukan perusahaan untuk menjaga nilai aset dan liabilitas, serta meminimalisasi risiko bisnis di masa depan. Tujuan penelitian ialah menguji secara empiris atas likuiditas, leverage, peluang pertumbuhan, dan kepemilikan manajerial pada keputusan lindung nilai. Disain penelitian menggunakan kuantitatif, dengan data berupa laporan keuangan dan harga saham penutupan akhir tahun, pada perusahaan manufaktur di Bursa Efek Indonesia periode 2020-2022. Analisis data menggunakan regresi logistik, di mana menunjukkan hasil likuiditas dan peluang pertumbuhan tidak memiliki pengaruh pada keputusan lindung nilai. Leverage berpengaruh positif pada keputusan lindung nilai, menunjukkan semakin tinggi hutang perusahaan maka semakin besar kemungkinan perusahaan melakukan lindung nilai. Kepemilikan manajerial berpengaruh negatif pada keputusan lindung nilai menunjukkan pada saat manajer memiliki saham perusahaan semakin banyak, kemungkinan lebih berani menanggung risiko untuk tidak melakukan lindung nilai. Hasil penelitian perlu dipertimbangkan dikarenakan dilakukan pada kondisi pandemi, di mana transaksi luar negeri dibatasi karena adanya lock down di beberapa negara.
Determinan Green Banking Disclosure pada Perbankan di Bursa Efek Indonesia Rina, Stevania Livia; Lindrawati, Lindrawati
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i2.6335

Abstract

Aktivitas perusahaan dapat memberikan pengaruh terhadap kondisi sosial, ekonomi dan lingkungan. Masalah lingkungan menjadi perhatian bagi perusahaan baik jangka pendek maupun jangka panjang. Pertanggungjawaban akan kondisi lingkungan perlu adanya penanganan dari berbagai sektor perusahaan, khususnya sektor perbankan sebagai penyedia dana. Dalam menanggulangi masalah lingkungan dan meminimalisir dampak lingkungan, perbankan diharapkan dapat melakukan praktik green banking. Green banking yang dilakukan diperlukan green banking disclosure untuk memenuhi kebutuhan informasi pemangku kepentingan, agar mengetahui tanggung jawab sosial perbankan. Penelitian bertujuan menganalisis dampak ukuran dewan komisaris, komisaris independen, kepemilikan institusional, serta gender diversity pada green banking disclosure. Obyek penelitian ialah perbankan di Bursa Efek Indonesia. Penelitian menggunakan data berupa laporan tahunan. Analisis regresi linier berganda digunakan untuk analisis data. Penelitian menunjukkan hasil bahwa ukuran dewan komisaris dan kepemilikan institusional memiliki dampak positif pada green banking disclosure, komisaris independen memiliki dampak negatif pada green banking disclosure, dan gender diversity tidak memiliki pengaruh pada green banking disclosure.
Sustainability Report, Institutional Ownership, and Foreign Ownership on Financial Performance with Board of Commissioners as Moderating Laurensia, Laurensia; Lindrawati, Lindrawati; Susanto, Adi
Jurnal Ilmiah Manajemen & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jimb.v9i1.5987

Abstract

Company was built with the hope of being able to operate for a long time, so must have good financial performance. In order for financial performance to be improved, company need to issue sustainability reports to provide information to stakeholders, and company also need share ownership by institutional and foreign parties because they are considered capable of influencing the course of company in achieving its goals. However, to achieve these goals company requires strict supervision, which is through board of commissioners. This research aims to analyze the effect of sustainability reports, institutional ownership, and foreign ownership on financial performance with board of commissioners as moderating. Research design used is quantitative research. Research object are manufacturing companies listed on Indonesia Stock Exchange with 214 observations. Data analysis technique used is multiple linear regression analysis and moderation. Research results showed that sustainability report and foreign ownership have no effect on financial performance both ROA and ROE, and institutional ownership have a positive effect on financial performance both ROA and ROE with t are 2.892 and 1.983. Board of commissioners was unable to moderate the effect of foreign ownership on financial performance both ROA and ROE. Board of commissioners was able to moderate the effect of sustainability report on financial performance in ROA but weaken with t is negative 2.534, and was unable to moderate the effect on sustainability report to financial performance in ROE. Board of commissioners was able to moderate the effect of institutional ownership on financial performance in ROA with t is positive 2.128, but was unable to moderate on financial performance in ROE.
Co-Authors Adi Susanto Adi Susanto Agnes Susana Soenjoyo Armada Riyanto Bernadetta Diana Nugraheni Budianto Tedjasuksmana Budianto Tedjasuksmana Budianto Tedjasuskmana Candra, Christian Aristo Ceicilia Bintang Hari Yudhanti Chandra Agung Hogiantoro Cicilia Cicilia Cicilia, Cicilia Cornelia Clarissa Marjono Dian Purnama Sari Dian Purnamasari Djayanto, Johan Dyna Rachmawati Esterlina, Cynthia Felicia Irawan Felicia Melinia Jovani Fransiskus Xaverius TAW Gunawan, Listiarini Halim, Jenny Puspita Hendra Wijaya Jesica Handoko Kuntjoro, Victoria Lim, Meilya Lodovicus Lasdi Lontoh, Frederich Oscar Maria Cynthia Agatha Marini Purwanto Melithasya Angelina Mellynia Putri Nurfinnea Mudjilah Rahayu Ni Putu Frishca Ardiani Odagoma, Oswald Octaviano Orlando Ordelia Septa Anindya Paula Laurentia Prabowo, Menang Pranata, Jimmy Prisca Putri Ratnasari Purwanto, Marini Rina, Stevania Livia Rr. Puruwita Wardani S Patricia Febrina Dwijayanti S Patricia Febrina Dwijayanti S. Patricia Febrina Dwijayanti Saputro, Wibisono Sofian, . Susanna Hartanto Telsy Aldemadra Nomorissa Thalia Hermanto, Cindy Theruty, Nadya Ingrida Tjahja, Steven Adrian Tjandra, Grace Setiyani Tjandra, Ivena Wardaya, Riyanto Adiguna Wehartaty, Tineke Wibowo, Oktavia Cindy Widyawan, Albertus Prima Kristriyana Yohana, Rinna Yulina Fransisca Nugroho Yustinus Budi Hemanto