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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 Ilmiah Ekonomi Global Masa Kini 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 Buletin Studi Ekonomi
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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Journal : Jurnal Akuntansi

 1 
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.
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.
Good Governance, Tourism Seasonality, Financial Performance, and Tax Compliance in Magelang Regency Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi; Khabibah, Nibras Anny; Sitoresmi, Mumpuni Wahyudiarti; Simamora, Alex Johanes
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2990

Abstract

This research examines the moderating effect of good governance (transparency, trust, ethics) on the effect of tourism seasonality-based financial performance on hotels and accommodations in Magelang Regency tax compliance. The sample includes 73 hotels and accommodations in Magelang Regency. This study measures five key variables of tourism seasonality-based financial performance, tax compliance behaviour, tax officer transparency, taxpayer trust in tax officers, and taxpayer ethics by questionnaires. Data analysis uses Structural Equation Modelling. Based on data analysis, transparency, trust, and ethics moderate the effect of tourism seasonality-based financial performance on tax compliance. The result indicates that good governance promotes transparency, trust, and ethics in profitable hotels and accommodations, which use their strong financial performance to pay and comply with taxes. This research provides evidence of seasonality-based financial performance, good governance, and tax compliance in hotels and accommodations.
The Effect Of Corporate Culture On Sustainability Report Quality Atika, Atika; Simamora, Alex Johanes
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1761

Abstract

This research aims to examine the effect of corporate culture on sustainability report quality. The total research samples are 68 observations on the index of Sri Kehati. Corporate culture includes cultures of clan, adhocracy, hierarchy, and market. Sustainability report quality is measured by the scoring method. Data analysis uses regression tests. Based on data analysis, low clan culture, high hierarchy culture, and high market culture lead to high sustainability report quality. However, there is no effect of adhocracy culture on sustainability report quality. This research contributes to investigating how far the implementation of POJK no. 51/POJK.03/2017 can lead firms to have high-quality sustainability reports. This research also contributes to providing evidence in emerging countries such as Indonesia.
Managerial Ability And Earnings Management: Moderating Role Of Risk-Taking Behavior Sulhendri; Simamora, Alex Johanes; Nicko Albart; Sri Adella Fitri; Listiana Sri Mulatsih
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2139

Abstract

Examining how risk-taking behaviour affects managerial skills and earnings management is the goal of this study. The study's sample consists of 846 manufacturing companies listed on the Indonesian Stock Exchange between 2008 and 2018. Data envelopment analysis is a proxy for managerial skill. Accruals and actual earnings management are two aspects of earnings management. The firm fixed-effect regression is used in data analysis. The influence of managerial skills on earnings management is mitigated by risk-taking behaviour. Capable managers are more likely to use their propensity for risk-taking to manipulate earnings. Capable managers respond to earnings volatility resulting from risk-taking by implementing earnings management strategies. This study closes the gap left by earlier research and offers fresh proof of risk-taking behaviour that helps identify situations where managers use their expertise to control profits.
Co-Authors Atika Atika Atikah Nur Fadlilah Aziz, Ahmad Abdul Budi Hartono Deni Ramdani, Deni Dewantara, Ghiyats Furqan Diana Kusuma Ranti Dormauli Justina Dormauli Justina Eka Nur Jannah Elisa Agustin Elvina Yulindra Hazanah Endang Kartini Panggiarti Endang Kartini Panggiarti Evy Rahman Utami Ina Ayu Dya Kusumawati Islami, Fitrah Sari Iswanaji, Chaidir Listiana Sri Mulatsih Mareta, Affix Masculine Muhammad Muqorobin Maulana, Muhamad Aji Mikael Sihite Muhammad Reza Herfianza Putra Muqorobin, Masculine Muhammad Nabila Triska Oktaviani Nibras Anny Khabibah Nicko Albart Nugraheni, Agustina Prativi Octavia Lhaksmi Pramudyastuti Prasetyo, Andreas Yogi Prilia Dewita A. Ramdani, Deni Ratna Setyaningsih Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Sulhendri Supanji Setyawan Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Utami, Martiana Riawati Wildan Yudhanto Yulida Army Nurcahya