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All Journal Wahana Riset Akuntansi The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan Ekonomi (JURKAMI) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Buana Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Akuntansi AKUNESA Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies

Lukita, Carolyn

Universitas Buana Perjuangan Karawang, Karawang

Author-ID : 677476

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Internal Governance terhadap Manajemen Laba Aktivitas Rill dengan Kepemilikan Institusional sebagai Variabel Pemoderasi Carolyn Lukita
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.115276

This study examines the effect of good corporate governance (GCG) on real earnings management. This study uses internal governance variables that have not been studied much related to GCG variables, internal governance is the check and balance process from subordinate executives (KSE), namely managers who are one level below the CEO. The sample in this study was taken from all sectors listed on the IDX in 2017-2019. This study also uses institutional ownership as a moderating variable. The results show that internal governance has a negative effect on real earnings management. Institutional ownership has also been shown to moderate the effect The results of this study provide a new suggestion regarding how to mitigate real earnings management actions by stakeholders.Keywords: Internal Governanace, Real earnings managemen, Abnormal Discretioner, Institutional ownership.

EARNINGS MANAGEMENT AND DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY WITH INDEPENDENT COMMISSIONERS AND INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES Carolyn Lukita Sembiring
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

This study examines the effect of corporate social responsibility disclosure on earnings management actions. This study also examines the moderating variables, namely the independent board of commissioners and institutional ownership. The population in this study are mining companies listed on the Indonesia Stock Exchange during the study period, because the mining sector is the sector that has the most potential to damage the environment. Regression analysis was used to test the hypothesis. The results show that the overall hypothesis is supported, CSR disclosure is significantly negatively related to earnings management. This shows that if the company discloses broader social accountability (such as CSR disclosure), then earnings management will decline. This study also succeeded in proving that independent commissioners and institutional ownership were proven to strengthen the negative relationship between CSR and earnings management through voting power and more intense supervision which encouraged CSR disclosure and reduced the likelihood of earnings management actions.

MITIGATION OF PROFIT MANIPULATION OF REAL ACTIVITIES WITH EFFECTIVENESS OF INTERNAL GOVERNANCE STUDY ON PUBLIC COMPANIES IN INDONESIA Carolyn Lukita Sembiring; Joicenda Nahumury
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

This study aims to examine the effectiveness of internal governance to mitigate real activity earnings manipulation. Real activity profit manipulation as the dependent variable is measured in three proxies, namely sales activity manipulation (Abnormal CFO), production cost manipulation (Abnormal Production), and discretionary cost manipulation (Abnormal Discreationer) based on Roychowdhury, 2006). While the independent variable is internal governance, which is still relatively little researched but in several studies it has been shown to reduce real earnings management, this study measures internal governance based on Chen et al., (2016). This study also examines other variables as moderating variables, namely the control of an independent board of commissioners and institutional ownership which are thought to strengthen the effectiveness of internal governance in mitigating earnings manipulation. The data analysis technique used is multiple linear regression. This study succeeded in providing evidence that internal governance is able to mitigate earnings manipulation by managers. In addition, this study also provides support that institutional ownership and independent board of commissioners can moderate the influence between internal governance and real earnings management. The results of this study can add references to real earnings management mitigation and also as one of the considerations for long-term investment decisions in the capital market for investors.

The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange Ardhia Prameswari Regita Cahyani; Carolyn Lukita Sembiring
The Indonesian Accounting Review Vol 9, No 1 (2019): January - June 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1703

Investment is a delay in consumption now to be allocated to productive assets which are expected to generate profits in the future, which is called stocks return. Mining company in Indonesia is an attractive sector to invest in stocks because from a geographical perspective, Indonesia is an archipelago structure that contains mining products. There are risks that will be experienced by investors when investing, namely systematic risk and unsystematic risk. Unsystematic risk can be avoided because related to management decisions. Knowing and analyzing the effect of debt policy, firm value, company size, investment cash flow on stock returns on mining companies listed on the Indonesian Stock Exchange. The statistical method used in this study is multiple regression analysis. The sample in this study is a mining company that has go public and published audited financial statements 2013-2017 with 84 data processed consisting of 28 companies each year. The results of hypothesis testing can be concluded that debt policy and firm value have significant effect on stock returns while firm size and investment cash flow does not have significant effect on stock returns. Investor will be interested in investing in companies with good financial performance rather than bad financial performance.

Pengungkapan Tanggung Jawab Sosial Perusahaan dan Manajemen Laba Rill dengan Komisaris Independen sebagai Variabel Pemoderasi Carolyn Lukita
Jurnal Buana Akuntansi Vol 4 No 1 (2019): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v4i1.1258

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap tindakan manajemen laba rill, yaitu apakah perusahaan menggunakan pengungkapan CSR sebagai salah satu upaya untuk mempertahankan reputasi baik perusahaan dan untuk menutupi tindakan manajemen laba rill yang dilakukannya. Penelitian ini juga meneliti variabel pemoderasi yaitu dewan komisaris independen, yang diduga dapat memperlemah pengaruh positif antara pengungkapan CSR dan manajemen laba. Penelitian ini menggunakan perusahaan pertambangan yang terdaftar di BEI sebagai sampel, karena sektor pertambangan merupakan sektor yang paling berpotensi merusak lingkungan dan merupakan perusahaan high profile. Analisis regresi digunakan untuk menguji hipotesis, hasil penelitian menunjukkan bahwa pengungkapan CSR berhubungan signifikan positif dengan manajemen laba rill. Hal ini menunjukkan bahwa pengungkapan CSR dapat menjadi salah satu upaya yang dilakukan manajer untuk menutupi tindakan manjemen laba rill yang dilakukan melalui manipulasi biaya diskresioner. Penelitian ini juga berhasil membuktikan bahwa dewan komisaris independen dapat memperlemah hubungan positif antara CSR dan managemen laba dengan adanya pengawasan yang lebih independen. Key Word: Manajemen Laba Rill; Corporate Social Responsibility; Dewan Komisaris Independen.

Pelatihan Akuntansi Bank Transaksi Back Office Bank Konvensional Bagi SMK Unitomo Surabaya Evi Sistriyarini; Herizon; Carolyn Lukita Sembiring
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2020): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v4i1.3745

Senior Vocational School of Unitomo Surabaya is one of scholl in Surabaya that have cooperated with STIE Perbanas Surabaya. One of majoring in Senior Vocational School of Unitomo Surabaya is accounting. There are two problems faced Senior Vocational School of Unitomo Surabaya. They are the limited learning of banking accounting and the accounting learning process is still done manually. This community service activity is carried out by providing banking accounting training of back office transaction in Conventional Bank for Senior Vocational School of Unitomo Surabaya. This activity provides additional knowledfe for teachers and students of Senior Vocational School of Unitomo Surabaya about back office transaction in Conventional Bank both in theory or practice.

Managerial Ability dan Earnings Quality (Studi pada Perussahaan Manufaktur di BEI): Keywords: Managerial Ability; earnings Quality; Earnings persistence; Earning Sustainability; Accruals Quality Carolyn Lukita
Jurnal Akuntansi Vol 10 No 2 (2022): AKUNESA (JANUARI 2022)
Publisher : Universitas Negeri Surabaya

This study aimed to identify factors that can improve earnings quality. Earnings Quality has been measured by three measurements such as; sustainable earnings, earnings persistence and quality accruals. The results showed that managerial ability had a positive effect on earnings quality, managerial abilities were proven to improve earnings quality. Specifically, managers that have better understanding abaout the company's opportunities and risks so that they can generate persistence profits, have better predictive values and accrual estimates. This study contributes to finding one variable that can significantly affect earnings quality, namely managerial ability, besides that this research also contributes to members of the company's board of commissioners to pay attention to managers in managing company efficiency in choosing CEOs.

DOES THE COVID-19 PANDEMI HAVE THE SAME IMPACT ON MANY INDUSTRIAL SECTOR? Carolyn Lukita
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.37030

The Covid-19 pandemic has resulted in a decline in purchasing power and the potential for economic recession in various countries, included public companies listed on the IDX which also experienced a decline in financial performance due to a decline in purchasing power. This study aims to analyze the impact of the Covid-19 pandemic on stock prices, financial performance, and financial risk. This study examines the differences in stock prices, financial performance, and financial risk between before and during the Covid-19 pandemic. The stock price used is the year-end closing stock price in 2019 and 2020. Meanwhile, financial performance is measured by profitability (ROA) and financial risk is measured by leverage (DER). This study suspects that there are significant differences in stock prices, financial performance, and financial risk during the Covid-19 pandemic that has emerged globally since early 2020. This study uses several sectors as research samples to analyze how the impact of Covid-19 in various sectors, includes: consumer goods, property and real estate and pharmaceutical sectors. This study uses a paired sample t-test, and the SPSS 23 application. The results of this study indicate that there are significant differences in the stock price, financial performance, and financial risk variables between before and during the occurrence of Covid-19 based on the overall data. Additional test results show that the property and real estate sectors are the sectors most affected by the consumer goods and pharmaceutical sectors. This research is expected to provide empirical evidence related to the impact of Covid-19 quantitatif so that later it can be used as information for investors in making decisions to buy, sell or hold shares during the Covid-19 pandemic.

Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual dan Gender Terhadap Tingkat Pemahaman Akuntansi (Studi Empiris Pada Mahasiswa Prodi Akuntansi Universitas Buana Perjuangan Karawang) Nining Nuryati; Sihabudin Sihabudin; Carolyn Lukita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3493

Tujuan penelitian ini adalah untuk mengetahui pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Gender, serta pengaruh gabungan Kecerdasan Emosional, Kecerdasan Intelektual, dan Gender terhadap Tingkat Pemahaman Akuntansi. Penelitian ini menggunakan desain penelitian yang termasuk dalam ranah penelitian komparatif. Populasi sasaran penelitian ini adalah seluruh mahasiswa Program Studi Akuntansi Universitas Buana Perjuangan Karawang sepanjang tahun 2019. Penelitian ini menggunakan pendekatan sampling komprehensif, dimana seluruh individu dalam populasi yang diteliti dijadikan sebagai responden. Pendekatan pengumpulan data yang digunakan dalam penelitian ini adalah penggunaan kuesioner. Uji validitas menggunakan korelasi Pearson Product Moment, sedangkan uji reliabilitas menggunakan Cronbach Alpha. Pengukuran statistik ini menunjukkan validitas dan reliabilitas seluruh instrumen. Uji yang diperlukan untuk analisis meliputi penilaian normalitas, linearitas, multikolinearitas, dan heteroskedastisitas. Teknik analisis data yang digunakan meliputi analisis regresi linier sederhana dan analisis regresi linier berganda. Temuan penelitian ini menunjukkan bahwa terdapat hubungan antara kecerdasan emosional, kecerdasan intelektual, gender, dan pemahaman akuntansi. Kesimpulannya, pemahaman akuntansi dipengaruhi oleh kecerdasan emosional, intelektual, dan gender. Akibatnya, tingkat pengetahuan akuntansi yang lebih tinggi dapat dicapai melalui penggunaan kecerdasan emosional dan intelektual secara efektif.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KONSERVATISME AKUNTANSI DAN SUSTAINABILITY REPORTING TERHADAP PENGHINDARAN PAJAK Nursinda Kulsum; Carolyn Lukita; Rohma Septiawati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19319

Penghindaran pajak merupakan sebuah usaha yang dilakukan oleh perusahaan untuk mengurangi beban pajak tetapi dengan batasan-batasan tertentu yang tidak melanggar aturan yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, konservatisme akuntansi dan sustainability reporting terhadap penghindaran pajak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif yang bersumber dari laporan keuangan perusahaan tambang yang terdaftar di Bursa Efek Indonesia (BEI). Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Linear Berganda. Data dianalisis menggunakan software IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa corporate social responsibility, konservatisme akuntansi dan sustainability reporting berpengaruh signifikan terhadap penghindaran pajak. Hasil penelitian ini diharapkan dapat memberikan bukti empiris secara kuantitatif terkait pengaruh corporate social responsibilty, konservatisme akuntansi dan sustainability reporting terkait dengan penghindaran pajak.

Co-Authors Ardhia Prameswari Regita Cahyani Astriani, Devi Awaliawati Rachpriliani Dea Lydia Sinambela Devi Astriani Devi Astriani Evi Sistriyarini Fista Apriani Sujaya Fittriyyah Azhar H. Sihabudin Hasanah, Zahrotul Herizon Hositania Hositania Ihsan Nasihin Ihsan Nasihin Joicenda Nahumury Lilis Lasmini Mumun Maemunah Nining Nuryati Nurjanah Nursinda Kulsum Regita Cahyani, Ardhia Prameswari Richa Amalia Putri Rizal Fauzan Adhima Rizki Rahmadani Rohma Septiawati Ropiah Umami Rosa Amelia Saskia Heni Juita Sihabudin Sihabudin Siti Nursilah Thomas Nadeak Trias Arimurti Utomo, Mega Putri Widi Astuti Wulansari Wulansari Yasa Silpiani Anugrah

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