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Simon Hariyanto
Universitas Katolik Widya Mandala Surabaya
Economics, Econometrics & Finance

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ANALISIS RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN LQ-45 Meliawati Salim; Simon Hariyanto; Patricia Febrina Dwijayanti
Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i1.2534

Abstract

The Financial Accounting Standards in Indonesia has referred to IFRS. The principles of IFRS which are fair value and full dis-closure are expected to generate a certain quality of accounting information. Fair value is market-based measured while full dis-closure is explaning about disclosing all the information which are important in decision making. One of the issue caused by in-formation asymmetry is agency conflict where agent acts for his own behalf because he knows much more information rather than principal about company condition, so as the information is not relevant to be used as the source of decision making. There-fore, the aim of this study is to analyse whether the convergence of IFRS can increase the value relevance of accounting infor-mation and decrease the information asymmetry. The research design is descriptive. The object of the research are the compa-nies which are listed as LQ-45 in 2010-2014 (2012 as cutoff) with 45 companies selected by purposive sampling technique. Technique of data analysis which are used are multiple linier regression and paired t test samples. The results showed that there are increasing of value relevance of accounting information and signicicantly decreasing of the information asymmetry after IFRS convergence in Indonesia.
PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT: PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (SURVEY PADA KAP DI KOTA SURABAYA) Benedicta Angelina Budi Hermanto; Simon Hariyanto; Rr. Puruwita Wardani
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2612

Abstract

Dysfunctional audit behavior is a deviant behavior by an auditor which may affect either directly or indirectly the audit quality. One of many ways to improve the audit quality is decreasing the dysfunctional audit behavior. The first step for initiating the efforts to decrease the dysfunctional audit behavior is knowing the factors that caused auditors will accept such behavior. This study aims to examine and obtain empirical evidence about the influence of auditor’s personal characteristics such as performance, locus of control, and turnover intention to the acceptance of dysfunctional audit behavior. Population of this study is auditors who work in public accountant firms in Surabaya. Based on website of Institut Akuntan Publik Indonesia (IAPI), there are 44 public accountant firms in Surabaya in 2013. Data collection techniques used in this study was convinience sampling. Sample of this study was 50 auditors. Data used in this study was primary data in the forms of questionnaire and the results processed using multiple linier regression model. The results showed that the locus of control has a positive effect on the acceptance of dysfunctional audit behavior, while performance and turnover intention do not affect the acceptance of dysfunctional audit behavior
PENGARUH UKURAN PERUSAHAAN DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Henny Silviana; Simon Hariyanto; Marini Purwanto
Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i2.2621

Abstract

Agency theory arises when the owner (principal) hired management (agent) to provide a service and then delegate decision-making authority to the agent. When management has more company's internal information than the external parties, then there is asymmetry of information, where information asymmetry is more favorable to management. Misalignment of interests between the principal and agent caused a measure of earnings management. Earnings management can be efficient (improving keinformatifan earnings) are also opportunist (maximizing self-interest). Factors affecting the action of earnings management are company size and corporate governance practices. This study aimed to examine the effect of the independent variables on earnings management. The independent variable is the firm size, and corporate governance practices that include the managerial ownership, proportion of independent commissioners, reputation of the public accounting firm, and the existence of the audit committee. Object of this re-search is all the manufacturing companies listed on the Indonesia Stock Exchange in the year 2007- 2011. The sample used in this study were 56 companies selected by purposive sampling technique. Data analysis was performed by linear regression analysis. The results showed that the firm size, managerial ownership and the proportion of independent commissioners have significant negatively affect on earnings management, while the reputation of the public accounting firm and the existence of the audit committee did not significant negatively effect on earnings management.
Co-Authors Benedicta Angelina Budi Hermanto Henny Silviana Meliawati Salim Patricia Febrina Dwijayanti Purwanto, Marini Rr. Puruwita Wardani