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<![CDATA[Pengaruh Manajemen Laba (Eamings Management) Terhadap Kinerja Operasi dan Return Saham di Sekitar IPO: Studi terhadap Perusahaan yang Listing di Bursa Efek Jakarta ]]>
<![CDATA[Yustisia, Anelies]]>;
<![CDATA[Andayani, Wuryan]]>
<![CDATA[ Jurnal TEMA Vol 7, No 1 (2006) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.18202/tema.v7i1.150
<![CDATA[The purposes of this study are to know and to get empirical proof whether the company have earning management in IPO, how the performance of company operation and stock return of company a year after IPO. Beside, it is also regarded to know how is the effect of earning management toward operation performance of company and the effect of earning management toward stock return. The data is needed in this study is the prospect financial report and company financial report two years after IPO. This study uses company data that have IPO in 1993 up to 2001, so that the data period of company that is obtain include the data from 1991 up to 2003. Earning management measurement is based on discretionary accrual (DA) value. The operation performance is measured by using return on asset (aROA) alteration. The examination toward the effect of earning management toward stock return begin by examining whether stock return after IPO is low by using cumulative abnormal return (CAR). Each of the result of examination will be reexamined by using parametric statistical examination that is one sample t-test by à = 5%. The results of this study shows the indication of earning management in the period before and after IPO. This study is fail to show that there is any significant decrement of company operation performance, and cannot prove that it is occurred because of earning management. This study success to show the decrement of stock performance after IPO. Beside, it can be shown that the stock performance decrement is caused by earning management that is conducted in IPO. Keywords: earning management, IPO, operation performance, stock return]]>
<![CDATA[Manfaat Laba dan Arus Kas Untuk Memprediksi Kondisi Financial Distress pada Perusahaan Textile Mill Products dan Apparel and Other Textile Products yang Terdaftar di Bursa Efek Jakarta ]]>
<![CDATA[Atmini, Sari]]>;
<![CDATA[Andayani, Wuryan]]>
<![CDATA[ TEMA Vol 7, No 2 (2006) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.18202/tema.v7i2.148
<![CDATA[Financial distress condition happens before bankruptcy. This condition can be predicted using models that have developed by many researchers. Most financial distress prediction models rely on financial data, which is easier to obtain, and focus on earnings. The purpose of this research is to examine whether cash flow or earnings that can better predict financial distress condition of a firm. Besides, this research tries to build a model to predict financial distress condition of a firm using financial and non-financial data. This research uses analysis sample and holdout sample. The analysis sample consists of 60 firm-year from 24 different firms in earnings model and 60 firm- year from 24 different firms in cash flow model. The holdout sample consists of 23 firms. The statistic method used is multiple discriminant analysis (MDA). The result of this study shows that earnings can better predict financial distress condition. In other words, it is harder to predict financial distress condition defined in terms of cash flow than in profitability. Key words: financial distress, cash flow, earnings]]>
<![CDATA[PROSPECTOR-DEFENDER STRATEGY, AUDITOR INDUSTRY SPECIALIZATION, EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES, AND EARNINGS QUALITY ]]>
<![CDATA[Andayani, Wuryan]]>;
<![CDATA[Warsono, Sony]]>
<![CDATA[ Journal of Indonesian Economy and Business Vol 28, No 1 (2013): January ]]>
Publisher : <![CDATA[Journal of Indonesian Economy and Business ]]>
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<![CDATA[This study observed the influence of the company prospector-defender strategy and auditor industry specialization toward the earnings management through real activities and earnings quality. An important finding in this study confirmed that the auditor industry specialization could not restrict the earnings management and the companyâs prospector strategy could restrict the earnings management. On the contrary, defender strategy couldnot restrict the earnings management. Another finding proved that the auditor industry specialization influence the earnings response coefficient (ERC) and investorsâ response.Besides the auditor industry specialization, as well as the prospector and defender strategies, other factors also affected influence ERC are leverage, company size, stock return, beta and market return. The interaction among the prospector and defender strategies and unexpected earnings neither influence the CAR nor the investorsâ response. This was probably because the investors pay attention to the strategy used by the company. However, there were any interaction variables: industry specialization auditor, leverage, stock return, beta and market return influence the CAR and investorsâ response.Keywords: auditor industry specialization, prospector-defender strategy, earnings response coefficient, earnings quality.]]>
<![CDATA[ANALISIS ATAS PENGAKUAN PENDAPATAN PAJAK DAN MIGAS SAAT PERMULAAN IMPLEMENTASI BASIS AKRUAL PADA AKUNTANSI PEMERINTAH PUSAT ]]>
<![CDATA[Yuwana, Wirawan Purwa]]>;
<![CDATA[Djamhuri, Ali]]>;
<![CDATA[Andayani, Wuryan]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 1 Juni 2016 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v2i1.38
<![CDATA[The Central Government has started to implement the accrual basis in 2015. The beginning of those implementation was interesting to study mainly how the revenue recognition after accounting basis changed. This study aimed to understand and interpret revenue recognition at the beginning of accrual basis implementation. This study used a qualitative methodology with an interpretive paradigm and a case study approach. The interesting results of this study showed some understanding and interpretation. First, the government lost the right of income from oil and gas due to inconsistency of tax rates between contract and tax treaty. Secondly, there was no disclosure change in oil and gas non-tax revenues because it still used net principle so that the Governmentâs rights and obligations not well-identified. Thirdly, some bureaucrats had utility motive at oil and gas property tax by utilizing a collection fee. Fourth, the recognition of Government-Tax Borne contained inequity and burdensome Indonesian people because made an addition in mandatory spending, which was funded from the government debt and greater tax collection. The accrual basis implementation should be able to bring a greater good through the use of accounting information in decision-making and public policy. Abstrak Pemerintah Pusat telah memulai penerapan basis akrual pada tahun 2015. Permulaan implementasi ini menarik untuk diteliti terutama mengenai pengakuan pendapatan setelah basis akuntansi berubah. Penelitian ini bertujuan untuk memahami dan memaknai pengakuan pendapatan pada awal implementasi basis akrual. Penelitian ini menggunakan metodologi kualitatif dengan paradigma interpretif dan pendekatan studi kasus untuk mengungkap dan menafsirkan permasalahan yang ada. Hasil penelitian ini menunjukkan beberapa hasil pemahaman dan penafsiran yang menarik. Pertama, Pemerintah kehilangan hak negara dari PPh Migas karena penggunaan tarif pajak yang tidak konsisten antara kontrak dan tax treaty. Kedua, tidak ada perubahan pengungkapan PNBP Migas karena masih menggunakan asas neto sehingga substansi hak kewajiban dan negara dalam pengakuan pendapatan PNBP migas tidak diketahui dengan pasti. Ketiga, terdapat motif utilitas sebagian birokrat dalam pengenaan PBB Migas dengan memanfaatkan biaya pemungutan. Keempat, pengakuan pajak ditanggung pemerintah mengandung substansi ketidakadilan dan memberatkan rakyat Indonesia karena menambah mandatory spending yang dibiayai dari utang negara dan pemungutan pajak yang lebih besar. Implementasi basis akrual seharusnya dapat membawa kebaikan yang lebih besar melalui pemanfaatan informasi akuntansi dalam pengambilan keputusan dan kebijakan publik.]]>
<![CDATA[The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study ]]>
<![CDATA[Dipayana, Muhammad Avicinna]]>;
<![CDATA[Triyuwono, Iwan]]>;
<![CDATA[Andayani, Wuryan]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9753
<![CDATA[This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo Cityâs budget. This research is regarded as qualitative, particularly referring to phenomenological study projected to dig deep into the informantsâ perspectives and their meaning. The results of this study revealed that the performance-based budgeting process in Probolinggo City with SIMRALâs utilization is interpreted the disobedience of budgeting to planning; moreover, SIMRAL is regarded as a solution for such disobedience. Referring to such a notion, a conclusion can be drawn which reads "SIMRAL is the solution for the disobedience of budgeting to planning". The understanding of the meaning of performance-based budgeting with SIMRALâs utilization did not necessarrily make the Probolinggo municipal government implement the performance-based budgeting in accordance with the rules. The factors leading to such a situasion are outlined as follows: 1) discrepancies between planning and budgeting documents, 2) reporting of performance which has not run well, 3) human resources which need strengthening, 4) the lack of leadership qualities of SKPD (working units), and 5) the lack of an integrated application systemKeywords: meaning, performance-based budgeting, SIMRAL, system]]>
<![CDATA[Quality Of Disclosure And Corporate Social Responsibility Reporting Practices In Indonesia ]]>
<![CDATA[Wuryan Andayani, Eza Gusti Anugerah, Erwin Saraswati,]]>
<![CDATA[ Jurnal Akuntansi Vol 22, No 3 (2018): September 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v22i3.392
<![CDATA[This research aims to analyze the influence of corporate social responsibility (CSR) reporting practices on CSR disclosure quality in Indonesia. This research used a sample of 103 companies across industries (except for natural resource companies) listed on Indonesian Stock Exchange from 2014 to 2016. This research found thatthe voluntary practice of stand-alone report, assurance and reporting guideline does not enhance the quality of disclosure.This practices tend to be usedas symbolic approach to fulfillcompanies legitimacy. This symbolic approach has the meaning that the companieswhich voluntarily disclose theirCSR information, merely aiming a positive impression from their stakeholders.Companies tend to disclose CSR information by diluting the relevant CSR information with unnecessary information to build their desired images.]]>
<![CDATA[The Role of Employee Stock Option Plan to Reduce Earnings Management Actions ]]>
<![CDATA[Namla Elfa syariati]]>;
<![CDATA[Bambang Subroto]]>;
<![CDATA[Wuryan Andayani]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 21, No 3 (2017): July 2017 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v21i3.1281
<![CDATA[This research aimed to investigate the influence of earnings management to the compensation of the Employee Stock Option Plan (ESOP). Taking agency theory to explain theconflict between managers and shareholders. It was expected that ESOP would increasethe managerial responsibility to companies, but the managers have abused it to gainmore benefits for themselves. This research used simple linear regression and multiplelinear regression analysis with a sample of 120 publicly traded companies listed on theStock Exchange during 2011-2014. This study had one independent variable (ESOP) and controls four variables (managerial ownership, institutional ownership, the board of directors and audit committees). The result of this study was that earnings management had a positive impact on improving employee compensation due to the ESOP program. The existenceof managerial ownership and commissioners could reduce earnings managementactions in the implementation of the ESOP.DOI: https://doi.org/10.26905/jkdp.v21i3.1281]]>
<![CDATA[Peran Keadilan dan Kepercayaan terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah ]]>
<![CDATA[Nadia Fajriana]]>;
<![CDATA[Gugus Irianto]]>;
<![CDATA[Wuryan Andayani]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 4, No 2 (2020): DESEMBER 2020 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v4i2.4039
<![CDATA[AbstractThis study aims to analyze the correlation between procedural justice, distributive justice, and cognitive-based trust and voluntary compliance by Micro, Small and Medium Enterprises (MSMEs) taxpayers. This study also examnines the role of cognitive-based trust as a moderating variable in the relationship between procedural justice and distributive justice and its impact on voluntary compliance by MSMEs taxpayers. The model for this study was developed from The Psychology of Justice Theory and the Slippery Slope Framework. The population of this study is the MSMEs taxpayers in Malang, Indonesia. The sample in this study were 64 MSMEs taxpayer respondents who completed a questionnaire distributed through the Google Forms platform. The data from questionnaires was processed using the SmartPLS 3.0 statistical tool. The results of the study show that procedural justice, distributive justice, and cognitive-based trust can increase voluntary taxpayer compliance while cognitive-based trust is unable to moderate the relationship between procedural justice and distributive justice on voluntary taxpayer compliance.Keywords: Distributive justice; Procedural justice; Tax compliance; Trust; MSMEs.Abstrak Kajian ini ini memiliki tujuan untuk menganalisis peran dari hubungan keadilan prosedural, keadilan distributif, dan kepercayaan berdasarkan kognitif terhadap kepatuhan sukarela pada wajib pajak Usaha Mikro Kecil Menengah (UMKM). Kajian ini juga menjelaskan peran kepercayaan berdasarkan kognitif sebagai variabel moderator hubungan antara keadilan prosedural dan keadilan distributif terhadap kepatuhan sukarela wajib pajak UMKM. Model dari kajian ini dikembangkan dari The Psychology of Justice Theory dan kerangka kerja Slippery Slope. Populasi dari kajian ini adalah wajib pajak UMKM yang terletak di Kota Malang, Indonesia. Sampel pada kajian ini sejumlah 64 responden wajib pajak UMKM. Kajian ini menggunakan kuesioner yang disebarkan melalui Platform Formulir Google. Data yang telah diperoleh dari penyebaran kuesioner diolah menggunakan alat statistik SmartPLS 3.0. Hasil kajian menunjukkan bahwa keadilan prosedural, keadilan distributif, dan kepercayaan berdasarkan kognitif dapat meningkatkan kepatuhan wajib pajak secara sukarela. Kepercayaan berdasarkan kognitif tidak mampu memoderasi hubungan keadilan prosedural dan keadilan distributif terhadap kepatuhan wajib pajak secara sukarela.Kata Kunci: Keadilan distributive; Keadilan procedural; Kepatuhan pajak; Kepercayaan; UMKM.]]>
<![CDATA[The Moderating Role Of Change Management And Leadership Turnover: A Study Of Performance Accountability In Local Goverment ]]>
<![CDATA[Septilia Woro Anggini]]>;
<![CDATA[Rosidi Rosidi]]>;
<![CDATA[Wuryan Andayani]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.15440
<![CDATA[The purpose of this study is to provide empirical evidence of the effect of the goverment internal control system and transparency on performance accountability by considering change management and leadership turnover as the moderating variable. This study was conducted on Local Goverment Organization (OPD) of Muara Enim Regency. The unit of analysis is 118 employees whose work are involved in the preparation of performance accountability. This study using Structural Equation Modelling (SEM) statistical techniques with SmartPLS 3. This study finds that goverment internal control system and transparency has positive influence on performance accountability. Furthermore showed that change management doesn’t moderated the relationship between goverment internal control system and transparency on performance accountability. Leadership turnover successfully moderated the relationship between goverment internal control system and performance accountability. However leadership turnover doesn’t moderated the relationship between transparency and performance accountability. The results of this study can be used as evaluation material for the local government of Muara Enim Regency in the implementation of internal control system and transparency to achieve accountability of government performance. In addition, by looking at the factors of change management and change of leadership can provide benefits to local governments in carrying out tasks and obligations.]]>
