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All Journal Media Mahardhika Jurnal Ilmu Manajemen dan Akuntansi Terapan
Wahidahwati Wahidahwati
STIESIA Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC Kotim Kotim; Wahidahwati Wahidahwati; Nur Fadjrih
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.439

Abstract

The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.
PRAKTIK AKUNTANSI PADA TOKO TRADISIONAL DI DESA PRENDUAN, KAB. SUMENEP Asy’ari Asy’ari; Mahwiyah Mahwiyah; Wahidahwati Wahidahwati
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.181

Abstract

SMES are growing in NUMBER, quoted from DINKOP on average SME growth in Indonesia as much as 1, 2jt per year. From here, the author wants to know if the MSME is more focused to the traditional shop located in the village Prenduan – Sumenep accounting or not. Being an attraction for researchers because the village of Prenduan is a very crowded village of SMES from the adjacent villages. This village of business growth is seen rapidly research using qualitative method of diskriptif with 20 informers of the business Pekaku traditional shop with an interview and observation technique. The results of this research shows that there are still many SMES who are not aware of the importance of accounting and lack of a desire to record transactions.
Co-Authors Asy’ari Asy’ari Kotim Kotim Mahwiyah Mahwiyah Nur Fadjrih