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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi dan Bisnis Islam Jurnal Kajian Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Shirkah: Journal of Economics and Business Jurnal Akuntansi dan Bisnis JMB : Jurnal Manajemen dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Indonesia Sosial Sains IIJSE
Reskino Reskino, Reskino
Faculty of Economic and Business Syarif Hidayatullah State Islamic University
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

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REAL EARNINGS MANAGEMENT: PERAN MEDIATOR INTERNAL CONTROL DALAM HUBUNGAN FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE: REAL EARNINGS MANAGEMENT: THE MEDIATING ROLE OF INTERNAL CONTROL IN THE RELATIONSHIP BETWEEN FINANCIAL DISTRESS AND GOOD CORPORATE GOVERNANCE Reskino, Reskino; Juliana, Anisa Nur; Basri, Yesi Mutia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.432-451

Abstract

This study examines the direct and indirect relationship between real earnings management through internal control as a mediating variable. This study uses agency theory to explain the relationship between financial distress, good corporate governance, and real earnings management through internal control. Using quantitative methods, 126 secondary data sources in this study are listed on the Indonesia Stock Exchange (IDX). The SmartPLS application helps researchers analyze data using the partial least squares (PLS-SEM) method—the results of direct testing show that financial distress and good corporate governance affect internal control. Furthermore, financial distress and good corporate governance do not affect real earnings management, while internal control does. Then, the results of the indirect testing of this study are that internal control can mediate the relationship between financial distress and good corporate governance on real earnings management. This study complements the existing literature on real earnings management by focusing on empirical evidence of the relationship between financial distress, good corporate governance, and real earnings management. When studying the occurrence of real earnings management, the internal control component must be considered as a variable mediating the relationship between financial distress, good corporate governance, and real earnings management. This research can provide input for the Financial Services Authority (OJK) policy in formulating policies, regulations, and standards to minimize the opportunity for real earnings management in state-owned companies.
PERAN PEMODERASI KUALITAS AUDIT ATAS PENGARUH PERENCANAAN PAJAK DAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Sitompul, Renato; Reskino, Reskino
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.506-517

Abstract

The purpose of this study is to examine the impact of tax planning and deferred tax assets on earnings management in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. An explanatory strategy with a quantitative approach is used in this study design. Secondary data sources used in this study include the company's financial statements on the balance sheet, profit and loss, and cash flow. This study used a sample of 73 manufacturing companies that were listed on the Indonesia Stock Exchange between 2014 and 2016. Univariate and moderated regression analysis models were used to analyze the data. The findings of this study show that tax planning has a favorable impact on earnings management and audit quality, with KAP Big 4 enterprises performing lower earnings management than KAP non-Big 4 firms. . Furthermore, deferred tax does not increase the favorable impact on earnings management, and firms audited by KAP Big 4 in deferred tax have lower earnings management than firms audited by KAP non-Big 4.
REMOTE AUDIT: BAGAIMANA PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE MEMPENGARUHI KUALITAS AUDIT DI SEKTOR KELAPA SAWIT: REMOTE AUDIT: HOW DO AUDITOR EXPERIENCE AND TIME BUDGET PRESSURE INFLUENCE AUDIT QUALITY IN THE PALM PALM SECTOR Azhhar, M. Indra; Reskino, Reskino
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.193-209

Abstract

This research seeks to explore various factors that influence audit quality within the Public Accounting Firm (PAF). This study specifically focuses on the impact of work experience, time budget pressure , and the moderating effect of remote auditing on audit quality. To achieve this goal, a quantitative approach was carefully applied, using a carefully selected sample of 100 auditors from DKI Jakarta through a purposive sampling method. Intricate relationships between variables are revealed with the help of advanced Structural Equation Modeling (SEM) and PLS analysis techniques. The main of this study, work experience and time budget pressure , both show a positive influence on audit quality, underscoring their importance in ensuring high-quality audits. By highlighting the importance of work experience and appropriate time allocation, these findings underscore the importance of KAPs prioritizing the location and retention of experienced auditors while ensuring adequate time allocation for audit completion. Additionally, the absence of a moderating effect of remote auditing suggests that companies have the potential to implement remote work arrangements without compromising audit quality, provided experienced auditors are assigned and appropriate time management practices are diligently adhered to.
DETERMINASI PENGUNGKAPAN KEY AUDIT MATTERS DI INDONESIA: BUKTI DARI INDEKS KOMPAS100: DETERMINATION OF DISCLOSURE OF KEY AUDIT MATTERS IN INDONESIA: EVIDENCE FROM THE COMPASS100 INDEX Ferizqi, Luthfi; Reskino, Reskino
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.325-337

Abstract

This study examines the relationship between audit committee, financial industry, audit firm, firm size to key audit matters (KAM) in Indonesia. A disclosure index approach is employed from the International Standard on Auditing (ISA) 701 and a regression run on a population of Kompas100 Index for the first implementation year in 2022. The hypothesis was assessed utilizing the Multiple Linear Statistical Test, with the analysis performed at a significance level of 0.05. The results of regression analysis indicate that the size of audit committee significantly influences KAM disclosures. A statistically insignificant relationship was found between the financial industry, audit firm, firm size and KAM. The research acknowledges the existence of a positive and statistically significant correlation between the characteristics of the audit committee, financial industry, choice of audit firm, firm size, and the disclosure of KAM within the country. This study also reports the empirical results of the first-time implementation of KAM, such as auditor market share, as well as the number of KAM topics disclosed. The results revealed that the number of reported KAM in Indonesia is significantly lower compared to neighboring countries such as Singapore. Regulatory bodies in Indonesia, could conduct further analysis to determine whether the current enhancement auditor's report is adequate and meets investor expectations. This research improves our understanding of the extent of KAM disclosure and the specific factors in Indonesia, thereby improving the knowledge of policymakers and decision-makers regarding KAM disclosure in audit reports.
Co-Authors AFRIZON AFRIZON, AFRIZON Agung Sasangka, Luhur Wicaksana Arif Dwi Nugroho Azhhar, M. Indra Bilkis, Mulia Saba DAVID KURNIAWAN Ferizqi, Luthfi Habeahan, Jamian Hartono, Jaya Izati, Elis Nur Juliana, Anisa Nur Mulasimadhi, Yoza Nusanto, Galih Wibowo Pramana, I Gusti Bagus Ari Saputra, Winnendra Dwi Sidik, Ichwan Siti Hamidah Sitompul, Renato Sugiarto, Puji Tambunan, Prankyanto Yesi Mutia Basri