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<![CDATA[PENGARUH KARAKTERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA ]]>
<![CDATA[CINDY FELICYA]]>;
<![CDATA[PAULINA SUTRISNO]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v22i1.678
<![CDATA[Tujuan dilakukannya penelitian ini adalah untuk mengetahui hubungan antara karakteristik perusahaan yang meliputi pertumbuhan perusahaan, kinerja perusahaan, ukuran perusahaan, umur perusahaan, ukuran dewan komisaris, serta struktur kepemilikan berupa kepemilikan manajerial, kepemilikan institusional dan kualitas audit terhadap manajemen laba pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan sampel sebanyak 139 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan metode purposive sampling selama periode 2016 sampai 2018 dengan total observasi sebanyak 417 data. Penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa karakteristik perusahaan seperti pertumbuhan perusahaan dan kinerja perusahaan memiliki pengaruh terhadap manajemen laba, sedangkan variabel independen lainnya seperti ukuran perusahaan, umur perusahaan, ukuran dewan komisaris, kepemilikan manajerial, kepemilikan institusional dan kualitas audit tidak memiliki pengaruh terhadap manajemen laba perusahaan.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN SAHAM, KUALITAS AUDITOR EKSTERNAL, STRUKTUR KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA (INCOME DECREASING) ]]>
<![CDATA[Sarah Devina]]>;
<![CDATA[Paulina Sutrisno]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 2 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i2.4230
<![CDATA[The research aims is to examine the influence of ownership structure (managerial ownership, ownership concentration and institutional ownership), firm size, audit quality, financial structure and independent board on negative discretionary accruals as a proxy for earnings management income decreasing by empirical analyze. Population of this research are all non-financial listed companies in Indonesia Stock Exchange from 2011 to 2014. The sample is collected using the purposive-sampling method, then 181 companies meet the criteria for sample. This research uses multiple linear regression method for data analysis. The result of this research shows ownership concentration, institutional ownership, firm size and audit quality had influence on earnings management practice (income decreasing). Other independent variables such as managerial ownership, financial structure and independent board had no influence on earnings management practice (income decreasing). Keywords: ownership structure, audit quality, financial structure, and earnings management]]>
<![CDATA[Peran Software Akuntansi dalam Membantu Guru-Guru Akuntansi Menghadapi Era Industri 4.0 ]]>
<![CDATA[Haryo Suparmun]]>;
<![CDATA[Astrid Rudyanto]]>;
<![CDATA[Paulina Sutrisno]]>
<![CDATA[ E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 13, No 1 (2022): E-DIMAS ]]>
Publisher : <![CDATA[Universitas PGRI Semarang ]]>
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DOI: 10.26877/e-dimas.v13i1.4775
<![CDATA[Industri 4.0 yang berbasis teknologi digital, internet dan otomisasi (robotik) telah merubah cara kerja di berbagai bidang usaha, salah satunya adalah memaksa akuntan untuk dapat menggunakan teknologi dalam membantu pekerjaannya. Untuk memperlengkapi siswa dalam menjadi akuntan yang dapat menggunakan teknologi, guru-guru akuntansi harus diperlengkapi dengan pengetahuan terhadap teknologi terlebih dahulu. Teknologi yang harus dikuasai oleh guru-guru akuntansi dan para murid adalah peranti lunak (software) akuntansi. Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) STIE Trisakti bekerja sama dengan PT Ultima Tekno Solusindo memberikan pelatihan mengenai penggunaan software akuntansi Accurate kepada guru-guru akuntansi SMA/SMK di Jakarta. STIE Trisakti mengenalkan software akuntansi Accurate karena software akuntansi Accurate adalah software akuntansi yang paling banyak digunakan oleh perusahaan. Permasalahan yang dihadapi oleh guru-guru akuntansi di Jakarta adalah kurangnya pengetahuan mengenai penggunaan software akuntansi Accurate. Tujuan pengabdian masyarakat ini adalah untuk memberikan pengetahuan mengenai penggunaan software akuntansi Accurate kepada guru-guru akuntansi agar mereka dapat mengajarkan software akuntansi Accurate kepada siswa. Metode pelaksanaan pengabdian meliputi: ceramah, studi kasus, simulasi, dan evaluasi. Hasil yang telah dicapai adalah guru-guru akuntansi dapat menyelesaikan siklus akuntansi dengan software akuntansi Accurate. Target dan luaran yang hendak dicapai adalah meningkatkan pengetahuan guru-guru akuntansi tentang software akuntansi Accurate dan mendorong guru-guru akuntansi untuk mengajarkan software akuntansi Accurate pada siswa. Dengan pelatihan ini, P3M STIE Trisakti berharap agar guru-guru SMK dapat membantu siswa SMK menjadi tenaga kerja yang lebih siap pakai dan terampil dalam era industri 4.0.]]>
<![CDATA[The Effect of Earnings Persistence, Systematic Risk, and Conservatism on Earnings Informativeness ]]>
<![CDATA[Noviola Suhandi]]>;
<![CDATA[Paulina Sutrisno]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v24i1.972
<![CDATA[This study aims to examine several factors that are predicted to affect earnings informativeness. This study examines several independent variables, namely earnings persistence, company growth, systematic risk, capital structure, profitability, and conservatism on earnings informativeness. The research sample was selected based on certain criteria with a total of 43 manufacturing companies on the Indonesia Stock Exchange for the period 2017 to 2019. The research data was tested using a statistical technique, namely multiple linear regression. The results of this study indicate that company growth has a negative effect on earnings informativeness. On the other hand, earnings persistence, systematic risk, capital structure, profitability, and conservatism have no effect on earnings informativeness.]]>
<![CDATA[Information Asymmetry, Institutional Ownership, Related Party Transactions and The Board Size to Real Earnings Management ]]>
<![CDATA[Ivander Yunus]]>;
<![CDATA[Paulina Sutrisno]]>
<![CDATA[ Global Financial Accounting Journal Vol 6 No 1 (2022) ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v6i1.6526
<![CDATA[Purpose – The purpose of this study is to examine the relationship between information asymmetry, institutional ownership, related party transactions and the board size on real earnings management. This research was conducted because there are still inconsistencies in the results of previous studies. Research Method – This study uses a sample of manufacturing companies listed on the IDX (Indonesia Stock Exchange) in the period 2018-2020. The sample in this study was obtained using purposive sampling method. There are 213 data that meet the sample selection criteria. As for testing the hypothesis of this study using multiple regression analysis. Findings – The results of this study indicate that information asymmetry, institutional ownership and related party transactions have a positive effect on real earnings management. Meanwhile, the board size has no relationship to real earnings management. Implication – The implication of this research is to provide additional perspective on the positive effect of information asymmetry, institutional ownership and (RPT) related party transactions on real earnings management. The high level of information asymmetry, institutional ownership and related party transactions will encourage real earnings management. In addition, the implications of this study for financial statements user, especially to decisions making for investors, are to pay attention to and consider factors that can affect real earnings management such as the high level of information asymmetry, institutional ownership and the related party transactions size.]]>
<![CDATA[The Influence of Management Short-Term Optimization on the Level of Mandatory Disclosure of Corporate Information before and after the Regulation of Annual Report Disclosure ]]>
<![CDATA[Paulina Sutrisno]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.255
<![CDATA[This research intends to conduct an investigation into whether the short-term optimization by management in an effort to achieve certain earnings targets (by avoiding reporting losses or a decrease in earnings), will have an influence on the level of mandatory disclosure of corporate information. This research also examines the difference in the level of disclosure by a company suspected on conducting short-term management optimization in the conditions before and after the regulation of mandatory disclosure, which stresses the extent of the corporate information disclosure. The findings of this research show that the more management conducts short-term optimization through a budget cut on discretionary expenditures, the lower the level of mandatory disclosure of corporate information in the periods both before and after the regulation of mandatory disclosure of corporate information. These findings show the new regulation on corporate information mandatory disclosure, which stresses the extent of the corporate information disclosure in an effective way, can clearly detect companies conducting short-term optimization.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK ]]>
<![CDATA[Yuliawati Yuliawati]]>;
<![CDATA[Paulina Sutrisno]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v16i2.9125
<![CDATA[This study aims to obtain empirical evidence regarding business strategy, deferred tax expense and company characteristics such as audit committees, proportion of independent commissioners, institutional ownership, firm size on tax avoidance. These factors were retested because there were still inconsistent results from previous studies and there were variables that were rarely studied. This study uses a sample that includes 396 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2016 to 2018 period, which is the period surrounding the tax amnesty policy in Indonesia. This study uses the cash effective tax rate (CETR) which is considered as a measure that can describe the amount of tax avoidance by the company. The research hypotheses were tested using multiple linear regression analysis. The results of this study indicate that business strategy have a positive effect on tax avoidance and firm size has a negative effect on tax avoidance, while deferred tax expense, audit committee, proportion of independent commissioners, institutional ownership have no effect on tax avoidance. The theoretical contribution of this study is to add to the development of previous literature related to the effect of business strategy, deferred tax expense and company characteristics such as audit committees, proportion of independent commissioners, institutional ownership, firm size on tax avoidance.]]>
<![CDATA[BOARD OF DIRECTORS, CEO EXPERIENCE, CEO TENURE IN THREE REAL EARNINGS MANAGEMENT MEASUREMENT APPROACHES ]]>
<![CDATA[Michelle Sonda]]>;
<![CDATA[Paulina Sutrisno]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v14i2.2710
<![CDATA[Abstract— This study aims to examine several factors that are thought to influence real earnings management. Board of directors size, CEO experience, CEO tenure, company age and profitability on real earnings management. This study grouped real earnings management proxies into three test models, abnormal production and abnormal discretionary expenditure (REM1); abnormal operating cash flow and abnormal discretionary expenditure (REM2); abnormal operating cash flows, abnormal production and abnormal discretionary expenditure (REM3). The three categories of real earnings management are intended to assess the robustness of the test results. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2020. Fifty-eight manufacturing companies meet the sampling criteria so the total sample data obtained is 174. The data of this study were analyzed using random effect panel data. This study's results indicate that profitability negatively affects real earnings management in all real earnings management testing categories. Board of directors, CEO experience, CEO tenure, and company age do not affect real earnings management. The research implies developing knowledge about the factors that influence real earnings management. This study provides empirical evidence that the company's ability to generate high profits can reduce the impetus of company management to perform real earnings management. The findings of this study have implications for investors as a consideration in making decisions that the company's ability to generate profits is a positive indication that the company has good prospects in the future and can reduce the impetus for real earnings management. Keywords: Board of Directors; CEO Experience; CEO Tenure; Profitability; Real Earnings Management]]>
<![CDATA[INVESTMENT OPPORTUNITY SET, PERSISTENSI LABA DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA ]]>
<![CDATA[Yustinus Andrey Setiawan]]>;
<![CDATA[Paulina Sutrisno]]>
<![CDATA[ E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/ejatsm.v3i2.2114
<![CDATA[This research was conducted with the aim of analyzing the factors that influence earnings quality. The dependent variable used in this research is earnings quality. The independent variables used in this research are leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, earnings persistence, and firm size. The population of this research are all manufacturing companies that are consistently listed on Indonesia Stock Exchange during the period of 2019 – 2021. This research uses a purposive sampling method in sampling. 43 companies met the research criteria, so that is 129 data used as research samples. This research uses a multiple regression analysis model to examine the relationship between the independent variables on the dependent variable. The results of this research indicate that firm size has a positive effect on earnings quality, while 6 other variables such as leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, and earnings persistence have no effect on earnings quality.]]>
<![CDATA[The Effect of Earnings Persistence, Systematic Risk, and Conservatism on Earnings Informativeness ]]>
<![CDATA[Noviola Suhandi]]>;
<![CDATA[Paulina Sutrisno]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol. 24 No. 1 (2022): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v24i1.972
<![CDATA[This study aims to examine several factors that are predicted to affect earnings informativeness. This study examines several independent variables, namely earnings persistence, company growth, systematic risk, capital structure, profitability, and conservatism on earnings informativeness. The research sample was selected based on certain criteria with a total of 43 manufacturing companies on the Indonesia Stock Exchange for the period 2017 to 2019. The research data was tested using a statistical technique, namely multiple linear regression. The results of this study indicate that company growth has a negative effect on earnings informativeness. On the other hand, earnings persistence, systematic risk, capital structure, profitability, and conservatism have no effect on earnings informativeness.]]>
