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Erny Ekawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PERATAAN LABA DAN FAKTOR.FAKTOR YANG MEMPENGARUHI: STUDI EMPIRIS PADA PERUSAHAAN DI INDONESIA Deasy Kustiani; Erny Ekawati
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2006): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2006.21.123

Abstract

Incotne smoothing practice is a common phenomenon and incurred in severql countries. Income smoothing is defined as the way used by the management to reduce the fluctuations of reported income to achieve the target income either artifrcially (through accounting m,ethod) or economically(through transaction)This research examines factors that can be identified with the frequenq) of income smoothing practice arnong listed /irms in Indonesian capttil Market Directory (ICMD). The factors being examined were size, net profrt margin, operating leverage and industrial sectors. To determine the frequency of incorne,smoothing practice, Eckel Index wai used. Theobject of income smoothing in this-researeh is net income. The total sample is 276 lirms, /ive years from 1999-2003. The result of Eckel index calculation showed that income smoothing is also practiced by listed /irms in ICMD. The test results of regression showed that size, net profit margin, operating leverage, industrial sectors are the variables having a significance influence on income smooting practice.Keyword: Income Smoothing,Earnings Management
MANAJEMEN LABA PADA PERIODASEBELUM DAN SESUDAH PENAWARAN SAHAM PERDANA DI BURSA EFEK JAKARTA: ANALISIS DENGAN MODEL DEANGELO Elisa Indah; Erny Ekawati
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2006): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2006.22.124

Abstract

The previous research fotmd empirical evidence about existence of earnings monagement of suuraunding IPO (Initial Public Offerings). Previous reseqrch also found that operating performance at period after IPO less than before IPO. The purposes of this research is to reexamine earnings management surrounding IPO and association earnings manog"*"it surrotmding IPO with the operating performance in Indonesiancapital market.This study uses the companies data conducting IPO on 88 /irms that went at Jakarta Stock Exchange for the periods 1995-2002. Company do not the included in industrial group of property, real estate and building construction, and industrial group of finance. The method used toexamine eantings management are the method that develop by DeAngelo.Ihe result of this study by using t-test is fomd that firms manage theiremnings to increqse reported income before IPO and after IPO. It meansthat IPO issuers make income increasing discretionary accruals in thefmancial statement before IPO and in the financial statement afier IPO.In this study by using double regression examination also found thatoperoting performance after IPO less than before IPO. This conditionis consequence firms conduct earnings managetnent before IPO untilhappen underperformance after IPO.Keywords z IPO, earnings management, income increasing discretionaryaccruals, operating performance, DeAngelo model.
ANALISIS FAKTOR.FAKTOR YANG MEMPENGARUHI KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Noviyanti Tiolemba; Erny Ekawati
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2008.42.146

Abstract

\h;;;"d, is an empirical one wlnse purposes are to prove is beta risk; leverage, earning growth std size has intluence on to earnings response coeficient. Sampk which are used on this sntdy are 390 data of mmufacturing corporations in Indonesig. Ihe period of study is 1995-2004. There are two models used, first model to determining earnings response coefficient and second rnodel to testing factors which in/luence euningsresponse coefficient. Stotistic models which ue used are multipleregressions.  The results are beta has negative effect on earnings response coefiicient, leverage has negative efiect on earnings response coefficient, eorning growth has positive inJluences to the earnings response coefficient atter being controlled by other variable and size has negative effect on eunings response coeficient.Kqtwords: Earnings Response Coeficient (ERC), Return, Unexpected Earning Per Share
MANAJEMEN LABA PADA PENAVI'ARAN SAHAM PERDANA DI BURSA EFEK JAt(ARTA : ANALISIS DENGAN MODEL HEALY Maylianawati Maylianawati; Erny Ekawati
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2006): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2006.21.120

Abstract

This paper examines the existence of earnings management of the IPO companies at Jakarta Stock Exchange for the periods 1995-2003. When a firru is going public, information about the firm is available in the prosrycttts. One information that become their attention is eamings informotion.Thus, managers have incentives to manage reported earningsspecifically at periods prior to IPO in order to influence marketresponse.Tests were conducted on 84lirms. The method used to exantine earnings management'are the method that developed by Healy (1985) and ' - Aharony et al (1993).The results show that these firms manage their earnings to increase reported income before and afier gotng public, specifically in the periods one year prior to going public and one year after going public.This study also finds the association between earnings management and company. size.Kqwords: Earnings management, Discretionary accruals, Company size.
Co-Authors Deasy Kustiani Elisa Indah Maylianawati Maylianawati Noviyanti Tiolemba