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All Journal JAF- Journal of Accounting and Finance Jurnal Akuntansi dan Keuangan Indonesia Jurnal Intelek Dan Cendikiawan Nusantara
Hastuti, Ambar Woro
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Economics, Econometrics & Finance Other

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PENGARUH MANAJEMEN LABA PADA NILAI DAN KINERJA PERUSAHAAN Assih, Prihat; Hastuti, Ambar Woro; Parawiyati, Parawiyati
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 2
Publisher : UI Scholars Hub

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Abstract

Managers manage their earnings because they want to influence the investors perception about firm s performance, subsequently the firms could extract low cost exsternal fund. Managers have incentive to practice income-increasing earnings mangemsnt before they make initial public offerings (IPO) in order to get high offering price. However, these practice could decrease the opportunity o f managers to manage their earnings in the future periods. I f earnings management before public offering cause investors to be over optimistic about future earnings, investors will be disappointed with firm ’s performance after IPO and the firm value tend to decrease in the periods after the IPO. This study investigates the effect ofearnings management on the firm s value and performance in the periods before and after the initial public offering. Results o f this study show that managers practice income-increasing earnings management before their initial public offerings. Earnings management have positive impact on firm value in the initial public offering period, but this has negative impact in the periods after IPO. Firms 'values in the end o f IPO are lower than firms 'values in the IPO period. Firms 'performances in the years after the initial public offering were higher than firms 'performances in the year o f IPO, but the average o f return o f asset decreases in the periods after IPO.
Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual dan Locus of Control terhadap Perilaku Etis Auditor (Studi Pada Kantor Akuntan Publik di Kota Malang) Hastuti, Ambar Woro; Putri, Riska Dwiannur
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 5 (2025): Oktober - November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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This study aims to analyze and provide evidence regarding the influence of Emotional Intelligence, Intellectual Intelligence, Spiritual Intelligence, and Locus of Control on the Ethical Behavior of Auditors. The population in this study consists of auditors working at Public Accounting Firms in Malang City. The total number of auditors in this study is 65 respondents. The sampling technique used in this research is purposive sampling. The data collection method employed is a questionnaire, distributed directly in physical form. This research utilizes Multiple Linear Regression Analysis, and to determine the hypothesis, F,t, and R2 are conducted using SPSS Version 26. The results of the hypothesis testing indicate that emotional intelligence and spiritual intelligence significantly affect the ethical behavior of auditors, while intellectual intelligence and locus of control do not have a significant impact on the ethical behavior of auditors.
Analisis Perbedaan Reaksi Investor Dalam Pengungkapan Carbon Accounting dan Environmental Performance (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia) Hastuti, Ambar Woro; Elshadania, Putri Distya
JAF (Journal of Accounting and Finance) Vol. 10 No. 1 (2026): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v10i1.9618

Abstract

Penelitian ini menguji reaksi investor terhadap pengungkapan Carbon Accounting (CA) dan Environmental Performance (EP) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Dengan sampel 50 perusahaan selama tiga tahun, Abnormal Return (AR) dan Trading Volume Activity (TVA) dianalisis dalam rentang 5 hari sebelum, saat, dan 5 hari setelah pengungkapan. Pengujian statistik menggunakan uji parametrik (Independent T-Test) dan non-parametrik (Mann-Whitney U) untuk membandingkan respons investor. Hasil penelitian menunjukkan bahwa pengungkapan CA tidak memengaruhi reaksi investor secara signifikan (H1 ditolak), sedangkan perusahaan dengan EP tinggi mengalami respons investor yang lebih kuat dibandingkan dengan EP rendah (H2 diterima). TVA menunjukkan perbedaan signifikan pada perusahaan yang mengungkapkan CA dan memiliki EP tinggi dibandingkan dengan yang tidak mengungkapkan CA tetapi memiliki EP tinggi (H3 diterima), meskipun tidak berdampak signifikan pada AR. Tidak ditemukan perbedaan signifikan pada reaksi investor untuk perusahaan dengan EP rendah, terlepas dari pengungkapan CA (H4 ditolak). Temuan ini menegaskan bahwa pengungkapan CA berpengaruh terhadap aktivitas perdagangan saham, tetapi belum berdampak pada AR, sementara EP tinggi mendorong respons investor yang lebih kuat. Hal ini menyoroti peran transparansi keberlanjutan dalam membentuk persepsi pasar dan keputusan investasi.
Co-Authors Elshadania, Putri Distya Parawiyati Parawiyati Prihat Assih Putri, Riska Dwiannur