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Heni Yusnita
Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia
Economics, Econometrics & Finance

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REVENUE MODEL DAN CONDITIONAL REVENUE MODEL UNTUK MENDETEKSI MANAJEMEN LABA Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i2.428

Abstract

Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue model and conditional revenue model. This study adopts the research conducted by Stubben (2010) where there are two measurement models to detect the presence of accrual earnings management. Object of this research is the companies listed in Indonesia Stock Exchange. The technique of data analysis is descriptive statistics to determine the residual value in each companies. These results prove that the revenue model is able to indicate the companies 34 of the total 38 in the manufacturing companies indicated accrual earnings management. Conditional revenue model is able to indicate the companies 36 of the total 38 in the manufacturing companies indicated accrual earnings management.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017) Pratiwi Nursehah; Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.456

Abstract

This study aimed to test and provide empirical evidence of the influence of profitability, firm size and fiscal lost compensation on tax avoidance. This study classified as causative research. The population in this study was manufacturing companies listed on Indonesian Stock Exchange in 2013 until 2017. The sample was chosen by purposive sampling method and after reduces with several criteria, 13 firms are determined as samples. Data used was secondary data obtained from www.idx.co.id. Data was analyzed by using a linear regression analysis with help a program named SPPS version 25. The results showed that : 1) profitability has a significant effect on tax avoidance. 2) firm size has a significant effect on tax avoidance. 3) fiscal lost compensation has significant effect on tax avoidance. The tests are based on confidence level of 95%, and an error rate of 5%.
PENGARUH MANAJEMEN LABA AKRUAL DENGAN PENDEKATAN REVENUE DISCRETIONARY MODEL DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i3.511

Abstract

The purpose of this research aims to determine the effect of earnings management on firm value. Earnings management proxy by accrual activity with revenue discretionary model (Stubben 2010) and real activity with method Roychowdhury (2006), firm value meausured Price To Book Value. The population involved in this study were all the manufacture companies listed in the Indonesia stock exchange during 2015-2016. The samples were selected by using purposive sampling method. The analysis was conducted based on multiple linear regressions supported by SPSS program. The results show that the manufacturing companies listed in Indonesia Stock Exchange tend to execute accruals earnings management and real earnings management throught the operating cash flow . Moreover, accruals earnings management and real earnings management through operating cash flow have influence on firm value. The research is expected to be information for business people about the existence of accrual earnings management and real earnings management and its impact to firm value, so it can be a consideration in making investment decisions.
Co-Authors Anggun Rizka Utami Melva Juniati Simanjuntak Pratiwi Nursehah Ukhtiana Nur Arba’I Choirunnisa Warsih Ayu Wandira