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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Akuntansi Indonesia Journal of Accounting and Investment Sumatra Journal of Disaster, Geography and Geography Education Jurnal Ekonomi dan Bisnis SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Akuntansi Journal of Servite ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Journal of Economics, Assets, and Evaluation Neraca Manajemen, Akuntansi, dan Ekonomi Accounting Analysis Journal
Atika Atika
Universitas Tidar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management Alex Johanes Simamora; Atika; Masculine Muhammad Muqorobin
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.935

Abstract

The objective of this research is to find the evidence of (1) REM towards firm value and (2) the moderating role of costs of REM which are market share, financial health, and effective tax rate between REM and firm value. Research samples are manufacturing firms listed on the Indonesian Stock Exchange 2018-2020. REM includes abnormal CFO, abnormal production, and abnormal discretionary expenses. Data analysis uses a white regression test. Based on data analysis, REM has a negative effect on firm value which indicates that REM reduces economic value. Market share and financial health weaken the negative effect of REM on firm value, indicating that REM is a signal where the firm has strong industry and financial advantages to increase firm value. The effective tax rate has no moderating effect between REM and firm value, indicating that low effective tax rate can be both efficient tax planning such as tax avoidance and aggressive tax planning such as tax evasion. Research contribution gives academics, financial statement users, and regulatory bodies an additional literature of REM as a signaling tool of industry and financial health advantages.
The Effect Of Corporate Culture On Sustainability Report Quality Atika, Atika; Simamora, Alex Johanes
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1761

Abstract

This research aims to examine the effect of corporate culture on sustainability report quality. The total research samples are 68 observations on the index of Sri Kehati. Corporate culture includes cultures of clan, adhocracy, hierarchy, and market. Sustainability report quality is measured by the scoring method. Data analysis uses regression tests. Based on data analysis, low clan culture, high hierarchy culture, and high market culture lead to high sustainability report quality. However, there is no effect of adhocracy culture on sustainability report quality. This research contributes to investigating how far the implementation of POJK no. 51/POJK.03/2017 can lead firms to have high-quality sustainability reports. This research also contributes to providing evidence in emerging countries such as Indonesia.
Co-Authors Aidi, Auralia Admyralls Salsabilla Alex Johanes Simamora Amanita Novi Yushita Amirotussholikhah, Azfa Aosiliana, Putri Atika Nur Hidayah Canti Mayungi Devi Novita Sari Devita Permatasari Dhea Ayu Puspitasari Diah Agustina Prihastiwi Dwi Ratnasari, Emma Dzakiyyah Balqis Eki Melina Widanti Eko Putri Setiani Endang Kartini Panggiarti Endra Murti Sagoro Eva Wulandari Eva wulandari, Eva Evy Rahman Utami Hadi Sasana Hadi Sasana Isroah Isroah Iswanaji, Chaidir Kharisma Kurniasari, Kenyo Kurnia, Fransiska Kurniasari, Kenyo Kharisma Kurniawan, Egi Kusnita, Arisma Maillina Cahyaningrum Manurung, Herlina Masculine Muhammad Muqorobin Masculine Muhammad Muqorobin Mukti, Ari Muqtada, Moh. Rikza Naeni Nangimah Nurhalimah, Elly Octavia Lhaksmi Pramudyastuti Oktaviani, Nabila Triska Puspitasari, Fenny Puspitasari, Selly Ishnawati Putra, Rayhan Alfiano Sukaca Ramdani, Deni Riska Aulia Ulfah Rizky Kusuma Rizqia Arinda Shafira Rosiana Khafida Salsabilla Aidi, Auralia Admyrals Shefa Dwijayanti Ramadani Shintya Novita Rahmawati Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Supanji Setyawan Suwandoko Triastanti, Resti Kurnia Umi Salamah Vina Aprilia Putri Wafiya, Alfi Zuhrotul Widya Ayu Setiani Wildan Yudhanto Yudia, Riska Nur Yulida Army Nurcahya