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Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba pada Emiten dalam Industri Manufaktur dan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2006-2008 Witjaksono, Armanto; Tediyanto, Tediyanto
Binus Business Review Vol 2, No 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1229

The purpose of this research was to test factors that influence income smoothing in manufacture industry which listed in Indonesia Stock Exchange (BEI) and in companies registered in LQ45 index. Factors would be tested were company size, profitability, financial risk, and public ownership structure. Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively. Sample selection conducted using purposive sampling method. The criteriaâs were the companies should been listed from year 2006 until 2008, never reporting net loss, complete data, reporting currency was IDR, did not involve in any merger nor acquit ion, and consistently registered in LQ45 index during observation. To identify the company that conduct income smoothing we using Eckel Index. Hypothesis would be tested using binary logistic regression. The results showed that company size had significant influence toward income smoothing, however profitability, profitability, financial risk, and public ownership structure had not significant influence toward income smoothing.Â

Real Option Analysis (ROA) Witjaksono, Armanto
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 4, No 1 (2003): The Winners Vol. 4 No. 1 2003
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v4i1.3804

Net Present Value (NPV) method have populer since middle 70â€™s and now most of expert felt that method has several limitation, especially if used to analyse big scale investment alocation capital. Another method that begin to popular is Real Option Analysis (ROA) that use to replace Net Present Value (NPV) method. The strenght of Real Option Analysis (ROA) method is the flexiblelity in giving information for the decision maker. The weakness of Real Option Analysis (ROA) method is the simple mathematic formula, as the formula in NPV method, is not found yet.Â

Penelaahan ERM Diclosures Perusahaan Property dan Real Estate Yang Go Public Di Bursa Efek Indonesia Armanto Witjaksono; Nurhidayati Nurhidayati
JURNAL ONLINE INSAN AKUNTAN Vol 4 No 1 (2019): Jurnal Online Insan Akuntan (Juni 2019)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Abstrak: Penelitian ini membahas pemanfaatan daftar dimensi pengungkapan ERM COSO yang terdiri dari 108 item pada industri properti dan real estate yang terdaftar pada Bursa Efek Indonesia, dengan mengambil data dari laporan tahunan 2015, 2016 dan 2017. Hasilnya dari 40 emiten tidak ada satupun yang memenuhi keseluruhan 108 item pengungkapan. Indeks pengungkapan ERMi tertinggi adalah 0.6944 dan terendah 0,2129. 12 item dari 108 dimensi disclosure tidak diungkapkan oleh seluruh emiten. Hanya 10 dari 108 dimensi disclosure diungkapkan oleh seluruh emiten. 41 item dari 108 dimensi disclosure diungkapkan oleh sebagian kecil emiten., dan sisanya 45 item dimensi disclosure diungkapkan oleh sebagian besar emiten. Bahkan terdapat 10 item dimensi disclosure yang diungkapkan oleh hanya satu emiten saja. Hal ini mengindikasikan bahwa (1) praktik COSO ERM pada emiten properti dan real estate sangat bervariasi; (2) Perlu dilakukan pengayaan atas daftar dimensi pengungkapan agar lebih sesuai dengan karakteristik industri Properti dan Real Estate Kata kunci: COSO, Disclosure, ERM, Properti, Real Estate Abstract: This research discusses the utilization of ERM COSO's disclosure dimension list which consists of 108 items in the property and real estate industry listed on the Indonesia Stock Exchange, by taking data from the 2015, 2016 and 2017 annual reports. The results of 40 issuers none of them met 108 disclosure item. The highest ERMi disclosure index is 0.6944 and the lowest is 0.2129. 12 items out of 108 dimensions of disclosure were not disclosed by all issuers. Only 10 out of 108 dimensions of disclosure are disclosed by all issuers. 41 items from 108 dimensions of disclosure were disclosed by a small number of issuers, and the remaining 45 items in the disclosure dimension were disclosed by most issuers. In fact, there are 10 dimensions of disclosure that are disclosed by only one issuer. This indicates that (1) COSO ERM practices on property and real estate issuers vary greatly; (2) It is necessary to enrich the list of disclosure dimensions to better suit the characteristics of the Property and Real Estate industry Keywords: COSO, Disclosure, ERM, Property, Real Estate

Dampak ED PSAK 71 Intrumen Keuangan Terhadap Pedoman Akuntansi Perbankan Terkait Kredit Armanto Witjaksono
JURNAL ONLINE INSAN AKUNTAN Vol 2 No 1 (2017): Jurnal Online Insan Akuntan (Juni 2017)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.672 KB)

Abstrak: Pada akhir tahun 2016, Dewan Standar Akuntansi Keuangan menerbitkan Eksposure Draft PSAK 71 untuk menggantikan PSAK 55 Instrumen Keuangan, yang rencananya efektif per 1 Januari 2019. Instrumen Keuangan berupa kredit adalah aset utama pada Neraca Bank Umum dan Bank Perkreditan Rakyat, sehingga perubahan standar akuntansi pasti berdampak pada perlakuan akuntansi Iq•edit. Peneliti melakukan kajian literatur terkait PSAK 55 dan ED PSAK 71. Hasil penelahaan memberi kesimpulan bahwa tidak dijumpai dampak signifkan ED PSAK 71 Intrumen Keuangan dalam hal aspek pengakuan kredit pada laporan keuangan Bank Umum dan Bank Perkreditan Rakyat. Namun sebaliknya dijumpai dampak signifikan ED PSAK 71 Instrumen Keuangan dalam hal aspek pengukuran dan penyajian pada laporan keuangan Bank umum dan Bank Perkreditan Rakyat. Kata kunci: Bank umum, Bank Pekreditan Rakyat, Pengukuran, Penurunan Nilai, Pengungkapan, Abstract: In late 2016, the Financial Accounting Standards Board published the Exposure Draft ofPSAK 71 to replace PSAK 55 Financial Instruments, which is planned effective as ofJanuary 1, 2019. Financial Instruments in the form ofcredit is a major asset in the Balance of Commercial Bank and Rural Bank, so that changes in accounting standards certainly impact on the accounting treatment ofcredit. The authors reviewed the literature related to PSAK 55 and ED PSAK 71. The results of the review come out with conclusions that will not be found impact significantly the ED PSAK 71 Financial Instruments in aspect ofcredit recognition in the financial statements ofCommercial Bank and Rural Bank. However it will be found significant impact ofED IAS 71 Financial Instruments in aspesk measurement and presentation of financial statements in general Bank and Rural Bank Keywords: Commercial Bank, Rural Bank, Impairment, Measurement, Reporting.

Perbandingan Perlakuan Akuntansi Kredit Menurut PSAK 55, PSAK 71, dan Basel pada Bank Umum Armanto Witjaksono
JURNAL ONLINE INSAN AKUNTAN Vol 3 No 2 (2018): Jurnal Online Insan Akuntan (Desember 2018)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.335 KB)

Abstrak: Cadangan Kecukupan Penurunan Nilai (CKPN) adalah salah satu akun pada Laporan Keuangan Bank Umum yang paling banyak mendapat perhatian. Akun ini beserta pengungkapannya memberi informasi berkenaan dengan keberlanjutan usaha suatu Bank. Pembentukan dan Penyajian CKPN tunduk pada ketentuan Regulator (Basel) dan PSAK 71 Instrumen Keuangan. PSAK 71 resmi menggantikan PSAK 55 yang selama ini menjadi rujukan Bank dalam pembentukan CKPN. Paper ini membahas secara kualitatif perlakuan akuntantansi menurut PSAK 55, PSAK 71 dan Basel Accord. Ada kesamaan ketentuan dalam pembentukan CKPN yang diformulasikan sebagai EL: PD x EAD x LGD. Namun tentu saja ada perberbedaan fundamental dimulai dari pengakuan/pembentukan EL hingga paramater kuncinya. Hal ini pada gilirannya memaksa Bank untuk memikirkan kembali model bisnis hingga investasi sumber daya manusia dan sistem informasi. Kata kunci: Basel, CKPN, EL, EAD, PD, LGD Abstract: The Decrease Adequacy Reserves (CKPN) is one of the accounls in the Bank's Financial Stalements that are most concerned. This account and its disclosures provide information regarding the sustainability of a Bank's business. The establishmenl and presentation of CKPN is subject to the provisions of the Regulator (Basel) and PSAK 7l Financial Instruments. PSAK 71 fficially supersedes PSAK 55 which has been the reference of the Bank in the formation of CKPN. There is a similarity between these two provisions in the formalion of CKPN formulated as EL - PD x EAD x LGD. But of course there are fundamental dffirences stafiingfrom the recognition / formation of EL to the key parameters. This in turn /orced the Bank to relhink its business model to irnestmenl in human resource and information syslems. Keywords: Basel, CKPN, EL, EAD, PD, LGD

Perbandingan Kode Etik Profesi Akuntansi di Indonesia Nurhidayati Nurhidayati; Armanto Witjaksono
JURNAL ONLINE INSAN AKUNTAN Vol 1 No 2 (2016): Jurnal Online Insan Akuntan (Desember 2016)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.22 KB)

Abstrak: Penelitian ini bertujuan melakukan penelahaan atas kode etik dari 3 organisasi profesi, yakni: Ikatan Akuntan Indonesia (IAI), Institut Akuntan Publik Indonesia (IAPI), dan Asosiasi Auditor Interen Pemerintah Indonesia (AAIPI). Metode dalam Pengumpulan data adalah kepustakaan dengan menggunakan data primer. Penelitian ini dilakukan dengan cara perbandingan. Hasil penelaahan membuktikan bahwa ke-3 kode etik memiliki kesamaan dalam hal prinsip dasar etika yakni terkait integritas, Objektivitas, Kerahasiaan, Kompetensi dan Perilaku Profesional. Ke-3 kode etik juga memiliki perbedaaan dalam hal kode etik terkait senioritas anggota dan Benturan Kepentingan. Perbedaan tersebut disebabkan latar belakang para anggota dari masing-masing organisasi profesi. IAI memiliki keanggotaan yang paling inklusif dibandingkan IAPI dan AAIPI. AAIPI adalah organisasi yang paling ekslusif dibandinglan IAPI dan IAI. Rekomendasi yang diberikan antara lain bagi IAPI dan AAIPI untuk mempertimbangkan kode etik khusus ditujukan bagi “Anggota Senior” sebagai yang diatur dalam kode etik IAI bagi para “Akuntan Profesional Senior”. Kata kunci: Benturan Kepentingan, Integritas, Objektivitas, Kerahasiaan, Kompetensi, Abstract: This research aimed to review of the code of conduct of the three professional organizations, namely: Institute of Indonesia Chartered Accountants (IAI), the Indonesian Institute of Accountants (IAPI), and the Association of Internal Auditors Government of Indonesia (AAIPI). Research method was literatur review using primary data. The review proves that all three have a common code of conduct in terms of the basic principles of ethics which is related to the integrity, objectivity, confidentiality, competence and Professional Conduct. All of three code of ethics also have differences in terms of the code of conduct related to the seniority of members and Conflict of Interest. The differences are due to the background of the members of their respective professional organizations. IAI has the most inclusive membership than IAPI and AAIPI. AAIPI is the most exclusive organization compared with IAPI and IAI. Recommendations are given, among others, for IAPI and AAIPI to consider a code of conduct specifically intended for "Senior Member" as set out in the code of conduct IAI for the "Senior Professional Accountants". Keywords: Conflict of Interest, Integrity, Objectivity, Secrecy, Competency.

The Effect of Enterprise Risk Management, Firm Size, Profitability, and Leverage on Firm Value Armanto Witjaksono; Ratna Puspita Sari
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p71-81

The purpose of this study is to investigate the effect of enterprise risk management, firm size, profitability, and leverage on the worth of property and assets companies listed on the Indonesia securities market during 2015-2017. the tactic of knowledge analysis during this study is multiple regression toward the mean analysis using SPSS software version 25. The results of the study indicate that the scale of the corporate doesn't have an influence on the worth of the corporate. Other variables like profitability and leverage have a big positive effect on firm value, while the applying of enterprise risk management to property and assets companies listed on the Indonesia securities market incorporates a significant negative effect on firm value. it had been concluded that enterprise risk management, profitability and leverage affect the worth of the corporate

Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba pada Emiten dalam Industri Manufaktur dan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2006-2008 Armanto Witjaksono; Tediyanto Tediyanto
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1229

The purpose of this research was to test factors that influence income smoothing in manufacture industry which listed in Indonesia Stock Exchange (BEI) and in companies registered in LQ45 index. Factors would be tested were company size, profitability, financial risk, and public ownership structure. Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively. Sample selection conducted using purposive sampling method. The criteria’s were the companies should been listed from year 2006 until 2008, never reporting net loss, complete data, reporting currency was IDR, did not involve in any merger nor acquit ion, and consistently registered in LQ45 index during observation. To identify the company that conduct income smoothing we using Eckel Index. Hypothesis would be tested using binary logistic regression. The results showed that company size had significant influence toward income smoothing, however profitability, profitability, financial risk, and public ownership structure had not significant influence toward income smoothing.

Analysis of the Effect of Gender, High School Origin, Middle School Department, College Motivation on Academic Achievement of Students of Accounting and Finance Department: Case Study on One of Private University in Indonesia Michael Angelus; Armanto Witjaksono
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7784

This research aims to know the learning patterns and student’s abilities in education performance by identify and analyze the influence of gender, the high school origin, high school programs, motivation on academic achievement. The methods of data collection are carried out through the following methods of questionnaires, literature studies. This study is quantitative explanatory and retrieves important accounting items. Based on the data analysis was conducted, the results showed that gender, high school programs, college motivation are not significantly affected in the GPA While the origin of high school significantly affects the GPA. This study suggested that future studies adopt other methods of data analysis and take the dependent variable other than academic achievement.

UNDERSTANDING THE INTERPLAY OF FIRM SIZE, AUDIT FEES, AND AUDIT FIRM SIZE IN SHAPING FINANCIAL REPORT QUALITY: EMPIRICAL EVIDENCE FROM ASEAN COUNTRIES Witjaksono, Armanto; Leidessya, Andrea
Journal of Applied Finance and Accounting Vol. 11 No. 1 (2024): Publish on June 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i1.10806

This study investigates the impact of firm size, audit fees, and audit firm size on financial report quality, along with examining variations in financial report quality across ASEAN countries. A sample of 164 manufacturing companies listed in ASEAN countries during the 2018-2021 period was selected using a purposive sampling method. Pooled data regression and Kruskal-Wallis nonparametric analysis were employed for data analysis. The findings reveal that firm size and audit fees have a significant negative influence on financial report quality, while audit firm size does not exhibit a significant effect. Furthermore, notable variations exist in the quality of financial reports among ASEAN countries. These results provide empirical evidence that auditing services alone do not enhance financial report quality, underscoring the need for practitioners, academics, and regulators to undertake necessary measures for improving the quality of companies' financial reports.

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