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AFEBI Accounting Review
Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia
ISSN : 25485245     EISSN : 25485253     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in finance and accounting.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 6, No 2 (2021)" : 5 Documents clear
Corporate Governance, Political Connections, and Earnings Management Ni Nyoman Iin Purnama Sari; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
AFEBI Accounting Review Vol 6, No 2 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.469

Abstract

This study aims to examine the effect of corporate governance and political connection on earnings management. The corporate governance variable was reviewed using four proxies: bonus compensation, institutional ownership, independent commissioners, and financial expertise of audit committees. The study was conducted on 183 manufacturing companies on the Indonesian Stock Exchange for three research periods, namely 2017-2019. This study uses multiple linear regression to test the research hypotheses. The results prove that bonus compensation improves earnings management, while institutional ownership is proven to reduce earnings management. However, the other three variables, namely independent board of commissioners, financial expertise of audit committee, and political connections, do not affect earnings management practices.
Evaluation of The Implementation of Psak 71 Concerning Expected Credit Loss on The Consolidated Financial Statements of The Company PT Waskita Karya (Persero) Tbk Kiki Fernando Perpetua Oroh; Lintje Kalangi; Sintje Rondonuwu
AFEBI Accounting Review Vol 6, No 2 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.479

Abstract

The Financial Accounting Standards Board Institute of Indonesia Chartered Accountants issued guidelines for responding to the COVID-19 pandemic on entity financial reports, namely the application of PSAK 71 concerning expected credit losses which was effective January 1, 2020. This study aims to :(1) determine the application of PSAK 71 regarding expected credit losses at PT. Waskita Karya Tbk (2) the impact of the application of the PSAK 71 rules on the company’s financial statements of PT. Waskita Karya Tbk. The method of analysis used in this research is a descriptive method in which the aim of each data is collected to be analyzed then draws a conclusion and the type of research used is descriptive qualitative. The results obtained that the company has implemented PSAK 71 in the 2020 reporting period with the principle of 12-month expected loss so that it has an impact on a decrease in retained earnings by 24.2% of the total decline in the company's retained earnings in 2020 and also has an impact on a decrease in total equity by 20,47% of the total equity decline in 2020.Keywords: Evaluation, Application, Expected Credit Loss
Readiness of Micro, Small and Medium Enterprises Using Information Technology (Study in Selayar District) Andi Firmansyah; Nurhidayah A Yani; Grace T Pontoh; Arifuddin Arifuddin
AFEBI Accounting Review Vol 6, No 2 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.474

Abstract

This istudy iexamines ithe ireadiness iof iMicro iSmall iand iMedium iEnterprises i(MSMEs) iin iSelayar iRegency iin iusing iInformation iTechnology i(IT). iThe ipopulation iin ithis istudy iis iall iemployees ior iemployees iwho iwork iin ithe iMSMEs isector iin iSelayar iIslands iRegency. iSampling iis using purposive sampling techniques. This research is a quantitative approach. The data in this study were collected using questionnaires, then analyzed descriptively with descriptive statistics and inferentially using multiple linear regression analysis with the help of the SPSS 20 program. The results showed that: (1) ipartially, ioptimism iand iinnovation ihave ia ipositive iand isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology, iwhile iinsecurity ihas ia inegative iand isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology iand idiscomfort idoes inot ihave ia isignificant iinfluence ion iMSMEs ireadiness iin iusing iInformation iTechnology iin iSelayar iRegency, iand i(2) isimultaneously, ioptimism, iinnovation, iinsecurity, iand idiscomfort ihave ia isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology iin iSelayar iRegency. Keywords: Information Technology, MSMEs, Selayar Islands Regency
The Influence of Participatory Budgeting to Budgetary Slack in Local Government at Majene Regency Husnha Almagfirah; Edy Fitriawan Syahadat
AFEBI Accounting Review Vol 6, No 2 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.507

Abstract

This study aims to describe the relationship between participatory budgeting or participatory budgeting for budgetary slack. The population in this study were Echelon III and IV officials within the scope of the Regional Government of Majene Regency. Sampling technique is Convenience Sampling. The samples in this study were the Regional Financial and Asset Agency, the Culture and Tourism Agency, the Public Library, Archives and Documentation Service, the Cooperative, Industry and Trade Office, and the Regional Development Planning Agency with a total of 70 officials. This research was conducted with a simple regression analysis method. The results showed that Participatory Budgeting had a positive effect on Budgetary Slack. The coefficient of participatory budgeting is 11.4% with a significance level of 0.004 (<0.05).Keywords: Participative Budgeting, Budgetary Slack
Firm Characteristics, Earnings Management, Tax Amnesty, and Firm Value (study in Indonesia public listed companies) Arie Pratama
AFEBI Accounting Review Vol 6, No 2 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.339

Abstract

This research provided two analyses: (1) whether the firm characteristics and earnings management practices might influence the amount of tax amnesty's assets presented in the financial statement; and (2) whether the amount of tax amnesty's assets influenced the firm value. There are 86 observations obtained from Indonesian public listed companies that participate in the tax amnesty program during 2016 – 2017. This research used multiple regression to conduct each analysis. The results showed that a company with a high level of earnings management discloses more tax amnesty's assets. The result also showed that the higher the tax amnesty's assets, the lower the firm value would be. These results showed that a company that conducting earnings management utilise tax amnesty as a haven for avoiding political costs, but on the other side, the tax amnesty disclosure regarded by an investor as an act of confessions of past tax sins. Moreover, these results might contribute to the new insight into tax practices in global business.

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