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All Journal Jurnal Akuntansi Bisnis Business Management Journal Program Studi Manajemen
Nosami Rikadi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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STRATEGI MANAJEMEN LABA MELALUI PENERAPAN KEBIJAKAN AKUNTANSI DAN DERIVATIF Nosami Rikadi
Jurnal Akuntansi Bisnis Vol 1, No 2 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.383 KB) | DOI: 10.30813/jab.v1i2.375

Abstract

This Topic is to examine the effects of discretionary accounting accrual decision and financial derivative uses on earning management.  We investigate whether derivatives with hedging and discretionary accrual choices are used as income smoothing substitutes. We test this hypothesis with firms primarily engaged in oil exploration and drilling since we can identify two kinds of risks that can cause earnings volatility such as oil price risk and exploration risk.  The firms can hedge oil price risk with derivative instrument but there are no markets comparable to oil futures markets in which a firm can hedge the risks it bears for oil exploration.  Discretionary accrual choices can be used to reduce variability in earning induced by the exploration risk and both discretionary accruals and hedging can reduce earning variability associated with oil price fluctuation. However, we find that not all firms hedge all oil price risk they face, but instead appear to achieve some benchmark level of earning volatility.  The results show that firms are more likely to hedge the higher level of exploration they face.  And also suggest that firms use derivative and discretionary accruals as partial substitutes to smooth earnings.Keywords : Earning Management, Discretionary accrual, Hedging, Income smoothing
MENDETEKSI PENGARUH PASAR MINYAK BUMI DUNIA TERHADAP KRISIS HARGA Nosami Rikadi
Business Management Journal Vol 3, No 2 (2007): Business Management Journal
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7995.051 KB) | DOI: 10.30813/bmj.v3i2.341

Abstract

AbstractThe world oil market, as a result of the convergence of a number of factors, has experienced significant tightness. Some of the factors influencing the market might be temporary, some may be cyclical, and others may possible be permanent. While the high price that resulted from the tight balance between oil demand and supply caused increased energy expenditure for consumer, business, and industry, it also led to higher incomes for energy producer. Expectations concerning future market conditions are quickly embodied in oil price formed in futures market. The fear of geopolitical situations are reflected in price. Speculative buying and selling might also affect prices as financial traders adjust their investment portfolios to reflect expected market conditions. It is possible that the economy as a whole might experience macroeconomics effects, not only from the high oil prices themselves, but as a result of the monetary and fiscal policy responses that might be taken if the prices persist and are determined to constitute inflation.Keywords:Oil price, Demand and supply, Higher incomes, Speculation
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