Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal The Indonesian Journal of Accounting Research Akuntansi: Jurnal Riset Ilmu Akuntansi
Rahmi Syafitri
Universitas Tadulako
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Earnings Management in the Pre and Post eXtensible Business Reporting Language Period in Indonesia Arung Gihna Mayapada; Muhammad Afdhal; Rahmi Syafitri
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.459

Abstract

This study aims to determine and analyze the impact of XBRL adoption on earnings management conducted by company management in Indonesia. Earnings management in this study is proxied by discretionary accruals. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method. The total sample of this research is 15 manufacturing companies. This research period includes the period before the adoption of XBRL (2012-2014) and the period after the adoption of XBRL (2015-2017). Hypothesis testing is done by a paired sample t-test. The results of hypothesis testing indicate that there are significant differences between the levels of earnings management in the period before and after the adoption of XBRL. These results reveal that the adoption of XBRL can limit the opportunistic behavior of management in presenting financial reporting. These results also reveal that the adoption of XBRL can improve the quality of financial reporting.
Pengaruh Kemandirian Fiskal dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah dengan Rasio Keserasian Belanja sebagai Variabel Intervening Daud Ruranto Buntulabi; I Putu Pari Sutrisna; Kristin Natalia Ingkiriwang; Ernawaty Usman; Sugianto Sugianto; Rahmi Syafitri
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3265

Abstract

. This study aims to examine the effects of fiscal autonomy and capital expenditure on the financial performance of local governments, with the expenditure consistency ratio as an intervening variable. The study employs a quantitative approach using an explanatory research design. The research data consists of secondary data obtained from the Central Statistics Agency (BPS) for the period 2021–2022. Data analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) with the assistance of the WarpPLS software. The results indicate that fiscal autonomy and capital expenditure have a positive and significant effect on the expenditure consistency ratio. Furthermore, both variables were also found to have a positive and significant effect on local government financial performance. Conversely, the expenditure consistency ratio has a negative and significant effect on local government financial performance. These findings suggest that the balance of local government expenditure structure does not necessarily reflect the effectiveness and efficiency of local financial management. This study also demonstrates that the expenditure balance ratio mediates the effects of fiscal autonomy and capital expenditure on local government financial performance through a partial mediation mechanism that tends to weaken these relationships. Thus, improvements in local government financial performance are influenced not only by fiscal capacity and the magnitude of expenditure allocations but also by the quality of budget management.
Co-Authors Arung Gihna Mayapada Daud Ruranto Buntulabi Ernawaty Usman I Putu Pari Sutrisna Kristin Natalia Ingkiriwang Muhammad Afdhal Sugianto Sugianto