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All Journal Jurnal Siasat Bisnis Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal of Accounting and Investment Binus Business Review International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Mantik Jurnal Akuntansi Journal La Bisecoman Jurnal Bingkai Ekonomi (JBE) Journal of Financial and Behavioural Accounting Journal of Trends Economics and Accounting Research Jurnal Akuntansi dan Keuangan Indonesia INCOME: Indonesian Journal of Community Service and Engagement Jurnal Manajemen, Akuntansi dan Bisnis The International Journal of Financial Systems
Alex Johanes Simamora
Faculty Of Economics, Tidar University, Magelang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Effect of earnings management on earnings predictability in information signaling perspective Simamora, Alex Johanes
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.615 KB) | DOI: 10.24912/ja.v22i2.346

Abstract

This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability. This research use manufacture firms listed in Indonesian Stock Exchange 2003-2015 as research sample, with 2013-2014 as research period. Accrual earnings management is measured by discretionary and innate abnormal accrual. Real earnings management is measured by aggregate of abnormal cash flow of operation, abnormal production, abnormal discretionary expenses. As expected, discretionary accrual as opportunist act does not support earnings predictability, while innate accrual as information signaling of business model improves earnings predictability. Real earnings management as information signaling of market share and financial health improves earnings predictability as well. In general, earnings management as information signaling is more likely to communicate condition of firm and leads to informativeness of earnings.
Moderating role of firms’ rank in ASEAN corporate governance scorecard on effect of foreign ownership on firm value Dormauli Justina; Alex Johanes Simamora
Jurnal Siasat Bisnis Vol 21, No 2 (2017)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol21.iss2.art4

Abstract

Penelitian ini bertujuan untuk menguji peringkat perusahaan berdasarkan ASEAN corporate governance scorecard, sebagai variabel pemoderasi, atas pengaruh kepemilikan asing terhadap nilai perusahaan di ASEAN. Sample penelitian terdiri dari 491 perusahaan manufaktur yang terdaftar di pasar modal Thailand, Singapore, Philippines, Indonesia, and Malaysia tahun 2012-2013. Dengan analisis white-regression, penelitian ini menemukan bahwa peringkat 50 tertinggi ASEAN corporate governance scorecard memoderasi pengaruh kepemilikan asing terhadap nilai perusahaan. Skor tinggi ASEAN corporate governance scorecard; sebagai peningkatan hak pemegang saham, kesetaran pemegang saham, peran pemangku kepentingan, pengungkapan dan transparansi, serta tanggung jawab dewan; meningkatkan peran pemegang saham asing dalam meningkatkan nilai perusahaan. Manajemen dapat membuat kebijakan mengenai kepemilikan asing juga corporate governance yang optimal, sehingga manajemen dapat meningkatkan kesejahteraan pemegang saham melalui peningkatan nilai perusahaan. Investor yang tertarik berinvestasi di luar negeri, khususnya di ASEAN, harus memperhatikan kondisi corporate governance perusahaan, sehingga kesejahteraan investor dapat meningkat.Kata Kunci: ASEAN corporate governance scorecard, kepemilikan asing, nilai perusahaan.
Managerial Ability, Real Earnings Management, and Earnings Quality Alex Johanes Simamora
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

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Abstract

This research aims to examine the effect of managerial ability on real earnings management and earnings quality, and the role of higher ability managers between real earnings management and earnings quality. The total sample includes 846 manufacturing firms-years for the research period 2008-2016. Real earnings management is measured by abnormal activities of over-sales, over-production, and discretionary expenses cutting. Data analysis uses the fixed-effect model of earnings persistence, and fixed-effect model of earnings value relevance and predictability. The results show that higher ability managers use their knowledge, skill, and expertise to perform real earnings management and to increase earnings quality. Since real earnings management can reduce earnings quality, high-ability managers engage more in efficient than opportunistic real earnings management to increase earnings quality. This research provides comprehensive evidence of the relationship between managerial ability, real earnings management, and earnings quality since there is a findings gap between managerial ability and earnings management, as well the gap between earnings management and earnings quality.
Determinant Factors of Founding-Family Firms’ Performance in Indonesia Alex Johanes Simamora
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.2334.2021

Abstract

This research aims to examine the factors that moderate the effect of founding-family firms on performance. Moderating variables include firm reputation, risk-taking behavior, agency costs of managers-shareholders, and agency costs of majority-minority shareholders. Firms' performance includes accounting-based and market-based performance. This research uses 412 manufacturing firm-years listed on the Indonesian Stock Exchange as the research sample. The hypotheses test uses a random-effect regression as the main test and a common-effect regression test as an alternative test. Based on data analysis, firm reputation, risk-taking behavior, agency costs of mangers-shareholders, and agency costs of majority-minority shareholders moderates the effect of the founding family on performance. It indicates that founding-family firms can achieve higher performance if they promote a higher firm reputation, lower risk-taking behavior, and lower agency costs. This research fills the previous findings gap of performance in the founding-family firms. This research captures when founding-family firms can improve performance or experience performance reduction. To the best of the author's knowledge, this research is also the first research that provides a comprehensive picture of determinant factors of founding-family firms' in Indonesia.
Role of Supply Chain Management on Prevention of Crude Oil and Gas Company’s Value Decreasing in Oil Price Falling Period: Evidence from Indonesia Dormauli Justina; Alex Johanes Simamora
International Journal of Supply Chain Management Vol 7, No 5 (2018): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.161 KB)

Abstract

This research is aimed to examine role of supply chain management in prevent companys value decreasing in oil price falling period. This research use nine crude oil and gas companies listed in Indonesian Stock Exchange from 2013-2016 as research sample. Based on fixed effect regression, supply chain management weakens negative effect of oil price falling on companys value. It indicates that by implementing better oil demand forecast; company reduces overload production and inventory cost, integrating function of drilling contract, demand forecasting, maximization of assets utilization; good supply chain management helps company to prevent value decreasing in oil price falling period. This research has implication to management to formulate excellent supply chain strategy in order to make company survive in oil price collapse.
Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management Alex Johanes Simamora; Atika; Masculine Muhammad Muqorobin
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.935

Abstract

The objective of this research is to find the evidence of (1) REM towards firm value and (2) the moderating role of costs of REM which are market share, financial health, and effective tax rate between REM and firm value. Research samples are manufacturing firms listed on the Indonesian Stock Exchange 2018-2020. REM includes abnormal CFO, abnormal production, and abnormal discretionary expenses. Data analysis uses a white regression test. Based on data analysis, REM has a negative effect on firm value which indicates that REM reduces economic value. Market share and financial health weaken the negative effect of REM on firm value, indicating that REM is a signal where the firm has strong industry and financial advantages to increase firm value. The effective tax rate has no moderating effect between REM and firm value, indicating that low effective tax rate can be both efficient tax planning such as tax avoidance and aggressive tax planning such as tax evasion. Research contribution gives academics, financial statement users, and regulatory bodies an additional literature of REM as a signaling tool of industry and financial health advantages.
Effect Of Earnings Management On Earnings PredictabilityIn Information Signaling Perspective Alex Johanes Simamora
Jurnal Akuntansi Vol. 22 No. 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i2.346

Abstract

This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability. This research use manufacture firms listed in Indonesian Stock Exchange 2003-2015 as research sample, with 2013-2014 as research period. Accrual earnings management is measured by discretionary and innate abnormal accrual. Real earnings management is measured by aggregate of abnormal cash flow of operation, abnormal production, abnormal discretionary expenses. As expected, discretionary accrual as opportunist act does not support earnings predictability, while innate accrual as information signaling of business model improves earnings predictability. Real earnings management as information signaling of market share and financial health improves earnings predictability as well. In general, earnings management as information signaling is more likely to communicate condition of firm and leads to informativeness of earnings.
EARNINGS MANAGEMENT AND FUTURE EARNINGS Simamora, Alex Johanes
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 2
Publisher : UI Scholars Hub

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Abstract

This research is aimed to examine the moderating effect of the cost of earnings management on the relationship between earnings management and future earnings. Research samples are manufacture companies listed in Indonesia Stock Exchange 2013-2015. The cost of accruals earnings management is auditor quality, while the costs of real earnings management are the market share and financial health. Based on the fixed effect regression test, auditor quality strengthens the positive effect of accruals earnings management on future performance, while market share and financial health weaken the negative effect of real earnings management on future earnings. It indicates that in the context of efficient contracting, high quality auditor provide better signal for earnings prediction compared to the low quality auditor. In addition, higher market share and higher financial health limit opportunistic real earnings management to reduce future earnings.
Does Managerial Ability Affect Segment Disclosure? Evidence From Indonesia Atika Atika; Evy Rahman Utami; Alex Johanes Simamora
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.477 KB) | DOI: 10.18196/jai.v24i1.15975

Abstract

Research aims: While prior study around segment disclosure has mainly focused on firm characteristics, there is little study on whether managerial characteristics are associated with segment disclosure. This study, therefore, aims to examine the effect of managerial ability on the level of segment disclosure.Design/Methodology/Approach: This study used panel data regression with 556 firm-year observations of Indonesian manufacturing firms during 2017-2020. This study employed the checklist based on PSAK 5 (2015 edition) and adopted a content analysis approach. To measure managerial ability, this study utilized the managerial ability score developed by Demerjian, Lev, McVay (2012) for Indonesian firms. Research findings: The results of this study revealed that managerial ability significantly and positively affected the level of segment disclosure. Higher-ability managers also tended to disclose their segment information more extensively.Theoretical contribution/Originality: This study contributes to the managerial ability literature and the disclosure literature (specifically for segment disclosure). This study is also the first to provide empirical evidence about the effect of managerial ability on the level of segment disclosure.Practitioner/Policy implication: This study results can be used by the Financial Accounting Standards Board of the Institute of Indonesia Chartered Accountants regarding the effectiveness of management approach implementation in Indonesia. Furthermore, the result of this study suggests that managers need to improve their capabilities to accommodate a dynamic business environment.Research limitation/Implication: This study used content analysis to measure segment disclosure, including subjectivity. Nevertheless, this study only investigated manufacturing firms. Further research may expand the industry sample to get a better understanding.
Sustainable Business Model in Small and Medium-Sized Enterprises: A Study in Yogyakarta and Magelang Octavia Lhaksmi Pramudyastuti; Chaidir Iswanaji; Supanji Setyawan; Atika Atika; Alex Johanes Simamora
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 18, No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v18i2.2023.pp213-226

Abstract

This study aims to analyze Yogyakarta and Magelang Small and Medium-Sized Enterprises (hereafter) SMEs based on sustainable business model implementation. This study gives new evidence of Yogyakarta and Magelang SMEs’ businesses based on sustainable business model where Indonesian SMEs’ experience the economic crash of Covid-19. This study uses a qualitative descriptive method. Specifically, uses method of qualitative evaluative where this study evaluates SMEs business process by using sustainable business model. Research sample includes 40 SMEs in Yogyakarta and Magelang. Evaluation of SMEs’ business is based on elements of sustainable business model including key partner, key activity, key resources, value proposition, customer relationship, channels, customer segment, cost structure, revenue stream, cash flow management, pivoting plan, and ecological concern. This study uses a “yes and no” questionaries with 13 questions that refers to the elements of sustainable business. Based on the result, this study finds that most SMEs in Yogyakarta and Magelang, implement the elements of a key partner, key activity, key resources, value proposition, customer relationship, channels, cost structure, pivoting plan, and ecological concern. On the other hand, most SMEs do not implement elements of customer segment, revenue stream, and cash flow management.  Socialization and special training is needed from various parties related to the implementation of sustainable business models for SMEs.
Co-Authors Agustina Prativi Nugraheni Atika Atika Aziz, Ahmad Abdul Budi Hartono Deni Ramdani, Deni Dormauli Justina Dormauli Justina Eka Nur Jannah, Eka Nur Evy Rahman Utami Herfianza Putra, Muhammad Reza Islami, Fitrah Sari Iswanaji, Chaidir Kartini Panggiarti, Endang Listiana Sri Mulatsih Mareta, Affix Masculine Muhammad Muqorobin Maulana, Muhamad Aji Mikael Sihite Muqorobin, Masculine Muhammad Nibras Anny Khabibah Nicko Albart Nugraheni, Agustina Prativi Octavia Lhaksmi Pramudyastuti Prasetyo, Andreas Yogi Ramdani , Deni RATNA SETYANINGSIH Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Sulhendri Supanji Setyawan Triska Oktaviani, Nabila Wildan Yudhanto