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THE EFFECT OF IFRS ADOPTION ON REAL EARNINGS MANAGEMENT WITH THE MODERATING ROLE OF BOARD CHARACTERISTICS Nanang, Sheila Elita; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1061-1072

Abstract

This study was carried out with the objective of determining the effect of International Financial Reporting Standards (IFRS) on Real Earnings Management (REM) practices using board characteristics as a moderating variable that determined by board size, board independence, CEO duality, board expertise, and gender diversity. This research employs a quantitive approach, utilizing purposive sampling technique with a sample of 31 non-cylical consumer sector companies that listed on Indonesia Stock Exchange (IDX) for the periods of 2009-2011 and 2019-2023. Data is processed using STATA application with the PCSE Estimator feature in testing the hypothesis. This research results indicate that IFRS, board independence, board expertise, and gender diversity do not exert a substantial on REM. While board size exerts a considerable negative influence on REM and CEO duality exerts a considerable positive influence on REM. In addition, it was found that board size moderates significantly positive for the correlation between IFRS and REM, where CEO duality and board expertise moderate significantly negative. However, there’s no moderating effect of board independence and gender diversity variables were found in this study. So it can be concluded that board characteristics partially moderate the correlaction between IFRS and REM.
PELATIHAN DASAR AUDIT DENGAN MICROSOFT EXCEL BAGI SISWA SMA KRISTEN YUSUF Imelda, Elsa; Yola; Nanang, Sheila Elita
Jurnal Serina Abdimas Vol 2 No 4 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i4.33267

Abstract

In the increasingly advanced digital era, technology skills are becoming increasingly important in various aspects of professional and personal life. One skill that remains relevant and highly valuable is Microsoft Excel. Microsoft Excel has developed features and has many functions. Various activities can be carried out with Microsoft Excel. For example, data management, data analysis, mathematical calculations, making budgets, making tables, graphs, sorting data and even accounting software for making financial reports. And it cannot be separated from the fact that Microsoft Excel can help in the audit field. Microsoft Excel not only increases individual efficiency and productivity, but also has a significant impact on the future. So the ability to apply Excel becomes an asset for adapting to society, both for doing assignments as a student and helping with work in the industrial world. SMA Kristen Yusuf students take information technology subjects and have mastered Microsoft Excel. They also often do assignments using Excel. However, they don't understand how Excel can help work in the industrial world. This problem was assisted by the Untar PKM team to train the use of Excel in the audit field and the audit level was at the basic level. The PKM team provides initial training on auditing, then training on how to audit using Microsoft Excel. The Microsoft Excel features taught include sampling, auto filtering, data tagging, and using basic commands that are useful for auditing. Students feel the additional knowledge is useful ABSTRAK Pada era digital yang semakin maju, keterampilan teknologi menjadi semakin penting dalam berbagai aspek kehidupan profesional dan pribadi. Salah satu keterampilan yang tetap relevan dan sangat berharga adalah Microsoft Excel. Microsoft Excel telah berkembang fiturnya dan memiliki banyak fungsi. Berbagai kegiatan dapat dilakukan dengan Microsoft Excel. Misalnya manajemen data, analisis data, perhitungan matematika, membuat anggaran, membuat tabel, grafik, mengurutkan data bahkan sebagai software Akuntansi dalam membuat laporan keuangan. Dan tak lepas juga ternyata Microsoft Excel dapat membantu dalam bidang Audit. Microsoft Excel tidak hanya meningkatkan efisiensi dan produktivitas individu, tetapi juga memiliki dampak yang signifikan di masa depan. Sehingga kemampuan mengaplikasikan Excel menjadi satu modal untuk beradaptasi di masyarakat, baik untuk mengerjakan tugas sebagai pelajar hingga membantu pekerjaan di dunia industri. Siswa/i SMA Kristen Yusuf mendapatkan mata pelajaran teknologi informasi dan sudah menguasai Microsoft Excel. Mereka juga sering mengerjakan tugas dengan memakai bantuan Excel. Namun mereka belum paham bagaimana Excel dapat membantu pekerjaan di dunia industri. Masalah ini dibantu oleh tim PKM Untar untuk melatih penggunaan Excel di bidang audit dan level auditnya di level dasar. Tim PKM memberikan pelatihan awal mengenai audit, kemudian pelatihan cara mengaudit dengan menggunakan Microsoft Excel. Fitur Microsoft Excel yang diajarkan berupa pengambilan sampel, auto filter, penandaan data, dan pemakaian perintah dasar yang bermanfaat bagi audit. Siswa merasakan ilmu tambahan yang bermanfaat.