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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Ilmiah Akuntansi dan Humanika E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Mahasiswa Akuntansi (JRMA) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana MBIA Jurnal Ilmiah Akuntansi dan Bisnis Value: Jurnal Manajemen dan Akuntansi Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Prosiding National Conference for Community Service Project Global Financial Accounting Journal Economics and Digital Business Review Jurnal Pengabdian Masyarakat (ABDIRA) GREENOMIKA Golden Ratio of Finance Management International Journal of Social Science, Education, Communication and Economics J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Trends Economics and Accounting Research Dinamika Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Keuangan dan Bisnis Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Christian, Natalis
Universitas Internasional Batam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Perbandingan Praktik Akuntansi Negara Indonesia dengan Negara Inggris Natalis Christian; Erica Erica; Crystina Crystina; Winna Winna
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1549

Abstract

Indonesia dan Inggris merupakan negara yang telah mewajibkan laporan keuangan semua perusahaan menggunakan IFRS. Negara yang berpedoman pada standar IFRS memiliki tujuan agar laporan keuangan dapat dimengerti secara global. Namun, dalam praktik akuntansi di setiap negara memiliki perbedaan sesuai dengan standar kebijakan dan akuntansi yang berlaku tiap negara. Maka dari itu, penulis melakukan perbandingan pencatatan akuntansi antara Indonesia dengan Inggris. Metode yang digunakan ialah metode kualitatif. Hasil penelitian menunjukkan adanya perbedaan yang signifikan dalam praktik akuntansi antara Indonesia dan Inggris, khususnya terkait pengungkapan informasi aset dan komprehensivitas laporan keuangan.
The Influence of Board Characteristics on Earnings Management with Family Ownership as a Moderator M. Mardianto; Natalis Christian; J. Joyslin
Golden Ratio of Finance Management Vol. 6 No. 1 (2026): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i1.1817

Abstract

This study examines the impact of family ownership and corporate governance mechanisms on earnings management practices, encompassing both accrual-based earnings management (AEM) and real-activity-based earnings management (REM). The independent variables include the board of commissioners (size, independence, meeting frequency, and expertise), the board of directors (size, independence, meetings, expertise), and company characteristics (size, leverage, growth). Data were sourced from companies listed on the Indonesia Stock Exchange (IDX), utilizing annual financial reports or annual reports spanning the period from 2017 to 2023, excluding the financial and banking sectors. Analysis was performed employing multiple regression and moderation regression models. The findings of this study show that family ownership has a significant effect on both AEM and REM, while several corporate governance variables and company characteristics have varying effects. These findings have important implications for regulators, investors, and company management to strengthen the transparency and accountability of financial reporting.
Co-Authors ., Jullystella Afifah Restalia Putri Alfredo Crisitiano Alice Alice Andrianto Angel Angel Angelica - - Angelica, Jecelyn Angelin Angelin, Angelin Angelina, Claudia Angellyn Lim Angery, Evi Yessy Anisah Aufah Anjela Rini Febiana Antoni Antoni Arlina Arlina Arlina Arya Dita Auli, Figa Aviany Santi Bonadea Visakha Cahya, Cucu Calvin Pang Celine Te Christian Christian christian christian Cicilia Antonia Sim Cindy Tan Crystina Crystina Cucu Cahya Cyntia Damayanti Sihombing Darma Pratama Putra David Febrian Delfina Muthia Sabella Derista, Fanny Devina Devina Dewi Dewi Dewi Dewi Dharmawan, Caesar Dila Wahidah, Rizky Edi Edi Egnes Egnes, Egnes Elbert Henokh Tanberius Emilya Emilya Erica Erica Ericko Wijaya Erika Chen Ermi Wijaya Erwin Erwin Erwin Haryono Estin Rose Eviyani Eugene Adelia Budiawan Evi Yessy Angery Febrika Febrika Felicia Aw Fina Fiorentini Fiona Vinelia Fiorentina Fiorentina Fiqri Pramanda Fransiska Freanggo, Niko Nerris Frecky, Frecky Frederica, Viona Frederica, Vivian Friendty Friendty Grace Vaustine Greece Agustin Haris Yukie Hartono Hartono Helen Febriana Helen Febriana Hellena Risvi Helvida Githa Putri Br Purba Helvida Githa Putri Br Purba Helvida Githa Putri Br Purba Hermanto Hermanto Heru Erlangga Indah Novitasari Indo Dicaprio P Iskandar Itan, Iskandar J. Joyslin Jackson Jackson Jacky Lim Jasmine Jasmine Jason Hirawan Jecelyn Jecelyn Jefveny Kho Jennie Jennie Jennifer Iluwati Jennifer Jennifer Jennifer Te Jeny Jeny Jeslyn Fedelia Jessica Jessica Jessica Jessica Jessica Jessie Limmousine Jesslin Jesslin Jhoni Hendri Joelyn Veronica Joicelyn Agriffina Josephine Ardini Yaputri Julianti Cesilia Julie Tryany Jullystella . Julyanti Julyanti Julyanti, Lenny Junnestine Junnestine Juwenni Juwenni Karen Karen Karen Karen Karina, Ria Kartikasari, Cindy Karyn Karyn Katherine Oktaviani Yap Rui Qi Kelly Kelly Kelly Kelly Paticia Kelvina Yenanda Kelvina Yenanda Kelvina Yenanda Kennily Kho Kenny Marcella Khelly Khelly Kho, Jefveny Kho, Kennily Kian Ricardoegan Kristina Oktiviani Lenny Julyanti Leondy Rionaldo Lina, Claudia Angelina Lisa Lim M Ramanda Alim M. Mardianto Malik, Abdul Qaadir Manurung, Nova Sari Marcelina Victoria Marco Nicholas Alfredo Loho Mardianto Mardianto Mardianto Meirita Sitadewi Meiviana Meiviana Meiviana Meiviana, Meiviana Meliesa Chandrawati Melisa Melisa Melisa Putri Pane Mellinda Vellin Merry Agustina Merry Agustina Michael Learns Tay Muhammad Ardiansyah Natalia Christina Natalia Harini Natasya Des T.G Nathaniel Leonard Reynaldo Saputra Nindi Suci Rahmadani Nova Sari Manurung Nur Alisha Ainaya Nurul Iffatil Azizah Nurul Istiqomah Nydia Salsabila Firdaus Oda I.B. Herryanto Piere Ricardo Pina Pina Pina, Pina Putri Utami Rachel Tanwijaya Raimon R Tampubolon Rayden Vebrianto Reny - Resnika Resnika Resnika, Resnika Reymon Yulianto Ricardo, Piere Riksen Sitorus Rina Rina Rio Putra Rionaldo, Leondy Saltycia Chairika Santikawati Santikawati Saphira Evani Sari, Yusra Aulia Septiany, Sheila Serly Angelica Serly Serly shandy - She Lee Susanti Shella Shella Sherly Sherly Sherly Silvana, Versia Simdy, Vivian Sofyanti Sofyanti Stefy Stefy, Stefy Stella Maria Theresia Barahama Stella Stella Stephanie Teresa Sumardi . Sunyoto, Jenny Edly Susanti - - Susanti Susanti Suwarlan, Stivani Ayuning Sylvia Sylvia, Sylvia Uci Sufikat Maskat Valen Oktavianti Valentina, Cindy Venessa, Jessy Veni Sisca Venny Chou Venny Venny Vera Laurence Liang Veronica Oktavia Veronica Veronica Veronica, Francia Versia Silvana Viana Viana Vincent Sun Vinco Vinco Vinvin Evelyn Vinvin Evelyn Vinvin Evelyn Viona Angelina Viona Frederica Viona Frederica, Meiviana, Sylvia, Vivin Wijaya, Ericko Willy Benyamin Ompusunggu Winna Winna Winson Winson Winton Tan Yehezkiel Putra Galang Yohanis Rerung Yundari, Yundari