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Amanta Zain, Amanta
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Economics, Econometrics & Finance

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Manajemen Laba Dalam Praktik Manajemen Impresi Pada Perusahaan Bumn Yang Terdaftar Di Bei Periode 2012-2014 Zain, Amanta
AKRUAL: JURNAL AKUNTANSI Vol 6, No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p117-129

Abstract

AbstractThis study aimed to examine the effect of earnings management on impression management in the Management Discussion and Analysis (MD&A) that is focused on the financial performance analysis. Earnings management is measured using discretionary accruals and impression management is measured using an index that includes self-serving attribution and accounting explanation bias. This study uses the firm’s size and liquidity ratio (current ratio) as control variables that are considered relevant and have interaction with the independent variables and the dependent variable was tested in this study. Samples were obtained from annual reports of state-owned enterprises listed on the Indonesia Stock Exchange during the period 2012 to 2014. The results showed that earnings management does not have a significant influence on the management of state-owned enterprises impression. However, the control variables firm’s size and liquidity ratio (current ratio) was shown to significantly affect the management of state-owned enterprises impression.
Analisa Devolusi Bphtb Menjadi Pajak Daerah Dengan Economic Of Collection Sebagai Tolak Ukur (Study Kasus Kabupaten Madiun) Prastiwi, Dewi; Zain, Amanta; Suryaman, Yaman
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p200-216

Abstract

AbstractAct No. 28 of 2009 is a set of policies issued by the government to give more autonomy to local government to manage its finances. One form of financial autonomy is realized in the form of devolution of authority from central government tax collections to the regional government, one of which is BPHTB. However, based on survey results of the readiness of the region with local regulation readiness indicators, from the 492 area there are only about 160 areas that are ready to pick BPHTB. The remaining 108 are in the process of preparing regional and 224 local law there is no information. Of the 224 areas that there is still no information is largely disagreed with the existence of such PDRD Act.Hence, this study aims to analyze the devolution of Economic BPHTB with the principle of Collection as a benchmark (especially in Madiun County). The results showed that in Madiun County policy did not represent one of the principle of taxation at the Economics of Collection. The results of this study can be used by governments as an ingredient to evaluate BPHTB devolution in general and review the levels of NJOPTKP determination as provided in Act No. 28 of 2009.
Co-Authors Dewi Prastiwi Yaman Suryaman, Yaman