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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Pendidikan Akuntansi dan Keuangan Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Terapan Akuntansi Jurnal Asy-Syukriyyah Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara PROFICIO: Jurnal Pengabdian Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Interdisciplinary Socio-Economic and Community Study Journal of Applied Business, Taxation and Economics Reseach Journal of Social Research Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) e-Jurnal Apresiasi Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Asy-Syukriyyah JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Administrasi Publik Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism

Wuryan Andayani

Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Brawijaya

Author-ID : 437328

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Pengaruh Manajemen Laba (Eamings Management) Terhadap Kinerja Operasi dan Return Saham di Sekitar IPO: Studi terhadap Perusahaan yang Listing di Bursa Efek Jakarta Yustisia, Anelies; Andayani, Wuryan
Jurnal TEMA Vol 7, No 1 (2006)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i1.150

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 Ã = 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

Persepsi Manajemen Perusahaan terhadap Prinsip-prinsip Good Corporate Governance (Studi pada Perusahaan BUMN dan BUMS di Jawa Timur) Hestikawati, Tifani; Andayani, Wuryan
Jurnal Tema Vol 8, No 1 (2007)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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 Atmini, Sari; Andayani, Wuryan
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.148

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

PROSPECTOR-DEFENDER STRATEGY, AUDITOR INDUSTRY SPECIALIZATION, EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES, AND EARNINGS QUALITY Andayani, Wuryan; Warsono, Sony
Journal of Indonesian Economy and Business Vol 28, No 1 (2013): January
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.179 KB)

This study observed the influence of the company prospector-defender strategy andÂ auditor industry specialization toward the earnings management through real activitiesÂ and earnings quality. An important finding in this study confirmed that the auditor industryÂ specialization could not restrict the earnings management and the companyâs prospectorÂ strategy could restrict the earnings management. On the contrary, defender strategy couldnot restrict the earnings management. Another finding proved that the auditor industryÂ specialization influence the earnings response coefficient (ERC) and investorsâ response.Besides the auditor industry specialization, as well as the prospector and defender strategies,Â other factors also affected influence ERC are leverage, company size, stock return,Â beta and market return. The interaction among the prospector and defender strategies andÂ unexpected earnings neither influence the CAR nor the investorsâ response. This wasÂ probably because the investors pay attention to the strategy used by the company. However,Â there were any interaction variables: industry specialization auditor, leverage, stockÂ return, beta and market return influence the CAR and investorsâ response.Keywords: auditor industry specialization, prospector-defender strategy, earningsÂ response coefficient, earnings quality.

ANALISIS ATAS PENGAKUAN PENDAPATAN PAJAK DAN MIGAS SAAT PERMULAAN IMPLEMENTASI BASIS AKRUAL PADA AKUNTANSI PEMERINTAH PUSAT Yuwana, Wirawan Purwa; Djamhuri, Ali; Andayani, Wuryan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 1 Juni 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

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.Â AbstrakÂ 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.

Quality Of Disclosure And Corporate Social Responsibility Reporting Practices In Indonesia Wuryan Andayani, Eza Gusti Anugerah, Erwin Saraswati,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

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.

The Role of Employee Stock Option Plan to Reduce Earnings Management Actions Namla Elfa syariati; Bambang Subroto; Wuryan Andayani
Jurnal Keuangan dan Perbankan Vol 21, No 3 (2017): July 2017
Publisher : University of Merdeka Malang

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

Peran Keadilan dan Kepercayaan terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah Nadia Fajriana; Gugus Irianto; Wuryan Andayani
Jurnal Kajian Akuntansi Vol 4, No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.4039

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.

The Moderating Role Of Change Management And Leadership Turnover: A Study Of Performance Accountability In Local Goverment Septilia Woro Anggini; Rosidi Rosidi; Wuryan Andayani
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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.

STUDI FENOMENOLOGI ATAS IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL PADA BADAN LAYANAN UMUM DAERAH RSUD DR. SAIFUL ANWAR MALANG Rachmawati Rachmawati; Ali Djamhuri; Wuryan Andayani
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

This research is aimed to obtain deep understanding about the meaning of accrual based accounting implementation based on financial management experience in Saiful Anwar hospital. Through Husserl's phenomenology, the implementation of accrual-based accounting is interpreted as "making us uncertain" and "complicated" which ultimately leads to the awareness that the presence of accrual-based accounting is interpreted as one of the "needs" to control all operational activity in Saiful Anwar hospital. In the facts, the application of accrual-based accounting in RSSA has not been fully applicable, especially in financial filing report based on SAK. It is because the obstacle coming from the internal itself. One of the obstacles faced in implementing these standards is the accounting system that has not been integrated with all units in RSSA so as to affect the accuracy and speed of time in the preparation of the financial statements of RSSA due to the preparation of financial statements are still manually implemented.

Co-Authors . Rosidi Abdul Ghofar Akie Rusaktiva Rustam Ali Djamhuri Ali Hamzah Alvin Amiroh Nur Amaliyah Anelies Yustisia Anggraini, Rosalina Yuri Arum Prastiwi Arvianty, Atha Jauza Aulia Fuad Rahman Aulia, Faiza Hikma Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bambang Subroto Carissa, Davina Salsabilla In'am Deepa Sayeesha Segara Demas Taufiq Suganda Deuis Fitriani Dipayana, Muhammad Avicinna Dwi Anggraini, Septia Eko Ganis Sukoharsono Endang Mardiati Eris Nanda Mufarikha Erwin Saraswati Eza Gusti Anugerah Fachruddin Nur Fadilatur Romadhan Fajriana, Nadia Farah Naila Mardiyya Fauziah, Aminatul Tanaya Fawwaz, Faiq Muhammad Febriyanty, Kartika Setya Fernandez, Felix Hadi Gina Zahira Gugus Irianto Hariadi, Bambang Harning Priyastuty I Wayan Pradnyantha Wirasedana Ibrahim, Ahmad Dzaky Indrayani Iqbal Lhutfi Iwan Triyuwono Jogiyanto Hartono Kartika Putri Kumalasari Kenneth Nathanael Lia Yulianti Lilik Purwanti Lucy Sri Musmini M. Iswahyudi Made Sudarma Maharani Wuryantoro Mariatul Ulfa Mansyur Marshaninda, Fayyaza Ghania Maylansri, Roro Ayu Melinda Ibrahim Meol, Adelina Manuela Muhammad Ikbal Muhammad Rusydi Aziz Nadia Fajriana Naufal Daniswara Putra Wahono Novennia, Rievandra Devita Nur, Fachruddin Rachmawati Rachmawati Rahmah, Layla Fatimah Retno Wulandari Retnowati, Wulan Reynaldi, Alessandro Rita Sari Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosidi Rosidi Salsabilla, Shafira Saputra, Ahmad Yamin Sari Atmini Sarumaha, Sipriana Etlis Anastsya Septilia Woro Anggini Setiyono Miharjo Sheila Gita Aditya Sidarta, Alphasyah Lazuardy Simamora, Masrowaty Rebecca Siregar, Mercy Irene Christine Sony Warsono Sumarno, Devi Cheilsa Supriyadi Supriyadi Suryanto, Dedy Sutrisno T Sutrisno T Sutrisno T Sutrisno T Sutrisno T, Sutrisno T Syafiqah, Intan Syaiful Iqbal Syariati, Namla Elfa Tael Batak, Felicia Andrea Tifani Hestikawati Tri Gunarsih Trisno, Sutrino Unti Ludigdo Utama, Sendy Cipta Wirawan Purwa Yuwana Wuryantoro, Maharani Yanti Nova Lita Simorangkir Yeney Widya Prihatiningtias Yusifa Pascayanti Yuwana, Wirawan Purwa Yuwana, Wirawan Purwa Zamal, Syahrul

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