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Journal of Accounting and Management Innovation
Published by Universitas Pelita Harapan Medan
ISSN : 25485709     EISSN : 25484990     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting and Management Innovation is a publication managed by Business school with Research and Community Services Center of Universitas Pelita Harapan Medan. This publication is a means to diseminate and develop expertise on the area of management, accounting, hospitality whether it is theroretically or applied sciences. Lecturer, researcher and practitioner are encouraged to publish their study in this publication.
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "Vol 5, No 2 (2021)" : 12 Documents clear
Analisis Pengaruh Pengungkapan Terhadap Information Asymmetry Dengan Discretionary Accruals Sebagai Variabel Moderating Frinan Satria
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Abstract: Information asymmetry can harm users until discloser can solve it. The objective of the research was to analyze the influence of disclosure on information asymmetry by analyzing determinant fundamental disclosure. Disclosure is proxied by access to growth, firm size, firm value, complexity, institutional ownership, leverage, profitability, and public ownership with earning management as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2010-2014. The samples were taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that, partially, access to growth had insignificant influence on information asymmetry. Institutional ownership and public ownership had positive and significant influence on information asymmetry, while firm size had negative but significant influence on information asymmetry. Simultaneously, the four independent variables had significant correlation with information asymmetry. Earning management as moderating variable strengthened the correlation between disclosure and information asymmetry.Keywords: Information Asymmetry, Disclosure, Earning Management, Window Dressing, Income Management
Prediksi Kebangkrutan Perusahaan Berdasarkan Analisa Model Z-Score Altman Studi Kasus Pada Pt. Telekomunikasi Selular (Telkomsel) Andoko Andoko
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ami.v5i2.473

Abstract

This study was conducted to determine whether the PT. Telkomsel Tbk. predicted to be bankrupt according to Z-score model analysis of the 2010-2012 annual report. Population of this research consists of 7 companies, namely: 6 companies listed on the Stock Exchange add up with PT. Telkomsel Tbk., with 6 companies taken as sample by purposive sampling method Data used in this study is secondary data in the form of financial statements of each sample, which is published in www.telkomsel.com , www.bakrietelecom.com , www.indosat.com , www.inovisi.com , www.smartfren.com , www.xl.co.id , and www.idx.co.id. Independent variables used are Working Capital to Total Assets Ratio (X1), Retained Earnings to Total Assets Ratio (X2), Earnings Before Interest and Taxes to Total Assets Ratio (X3), Book Value Equity to Book Value of Total Liabilities Ratio (X4), with the value of the Z-Score as the dependent variable. Analysis technique that is being used is Altman Z-Score analysis, descriptive statistics as well as the Mann Whitney test. The analysis of the Altman Z-Score to PT. Telkomsel Tbk., shows Z-Score value of 4.557 in 2010, 5.581 in 2011, and 6.899 in 2012, so PT. Telkomsel Tbk. is within the safe zone because the Z - Score value is greater than 2.60. Based on the Mann Whitney test, shows that the PT. Telkomsel Tbk. have significant differences in the value of the Z-Score with PT. Bakrie Telecom Tbk. (Z-Score year 2012-2010 = -0.044; 2.297; 3.783), PT. Indosat Tbk. (Z-Score year 2012-2010 = 4.714; 4.442; 4.372), PT. Smartfren Telecom Tbk. (Z-Score year 2012-2010 = 0.251; -0.511; -3.373), PT. XL Axiata Tbk. (Z-Score in 2012-2010 = 4,837; 4,734; 5.406), whereas PT. Infracom Tbk. (Z-Score year 2012-2010 = 11.298; 8.902; 8.857) had no significant difference in the value of the Z-score with PT. Telkomsel Tbk. The financial condition of PT. Telkomsel Tbk. relatively better than other telecom companies listed on the Stock Exchange from 2010-2012.Keywords : Z-Score, bankruptcy prediction

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