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The Accounting Journal of Binaniaga
Published by STIE Binaniaga
ISSN : 25274309     EISSN : 25801481     DOI : https://doi.org/10.33062/ajb
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management are covered by Acc. J. Binaniaga
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 5, No 01 (2020): June 2020" : 6 Documents clear
The effect of earnings management upon the investment efficiency using the company size as the variable of moderated agent (Empirics study at the companies registered at the Indonesia stock exchange 2014 – 2018) Syarief Gerald Prasetya
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.9 KB) | DOI: 10.33062/ajb.v5i01.368

Abstract

This study aims to determine the effect of earnings management on investment efficiency and determine the effect of company size on the relationship between earnings management and investment efficiency, (group of companies overinvestment and underinvestment). This research is a quantitative study using descriptive statistical analysis methods and Moderated Regression Analysis (MRA). The data used are financial data of companies listed on the IDX instead of the financial industry. The results showed that earnings management had affected the efficiency of investment both overinvestment and underinvestment companies. Inspited of that, it has figured out that company size is a mediator variable which means that company size influences the relationship between earnings management and investment efficiency. The strength of the relationship between earnings management and investment efficiency is determined by the size of the company. Keywords: Earnings Management, Investment Efficiency, Company Size
The effect of students’ knowledge at the accounting department upon the interest of working as an accountant in a company Rizki Ahmad Fauzi
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.685 KB) | DOI: 10.33062/ajb.v5i01.363

Abstract

Choice in career is a process in choosing a job for his life. One career field that has a high chance is to be an accountant in a company. There are several things that can influence a person's decision in choosing a career. This study aims to determine the effect of knowledge of accounting department students on work interest in becoming an accountant in a company. This type of research is quantitative research with the expost facto method. Data was collected by distributing questionnaires to respondents. The population of this study was accounting students at the Diploma program at STIE Binaniaga. The method used to determine the sample is the purposive sampling method. Data analysis was carried out using a simple linear regression method. The results of this study indicate that there is an influence of knowledge on the interest in becoming an accountant in the company. Keywords: Accountant, Interest, Knowledge
Earning management practices in Islamic banking in Indonesia Siti Chanifah; Hamdani .; Mutiara Wiedyaningtias
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.427 KB) | DOI: 10.33062/ajb.v5i01.364

Abstract

This study discusses to study earnings management practices in Islamic banking which are listed on the Indonesia Stock Exchange for the 2012-2016 period. Research using quantitative descriptive. The population in this study is the Islamic banking sector in Indonesia. Research samples at 11 Sharia Commercial Banks (BUS) reported on the Indonesia Stock Exchange. The data analysis technique used is descriptive analysis, with earnings management calculations using the Friedlan Model. The variable analyzed is earnings management using discretionary accruals. The results of this study show how earnings management practices occur in 11 Islamic banks in Indonesia. Value-added positive discretionary accruals indicate that there are earnings management practices by increasing earnings or increasing revenue and negative value discretionary accruals values indicate how earnings management practices by decreasing earnings or income decreases. Keywords: Earnings Management, Discretionary Accruals, Islamic Banking
Intervening effect of personal value on the code of ethics to ethical judgment Yuli Anwar
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.8 KB) | DOI: 10.33062/ajb.v5i01.365

Abstract

The purpose of this study is to examine and analyze empirically the effect of code of ethics understanding to ethical judgment through personal value of public accountant. The model proposed in this research was tested by means of structural equation modeling. The data were collected from purposive sampling and the number of samples of this research were 301 partners, manager, supervisor, and senior accountant in Indonesia. Construct that directly affect each other in this study are code of ethic to personal values and code of ethic to ethical judgment and and prove that personal value is an intervening variable. The model proposed in the research shows the impact code of ethics, personal value and ethical judgment. Future research should study of morality of auditor and collected sample from Asian countries. Partner, manager, supervisor, and senior auditor may take a decision wiser with ethical judgment with based on fact. The model proposed in this research partner, manager, supervisor, and senior auditor have positive direct impact of each code of ethic to personal values and positive direct impact code of ethic to ethical judgment. Keywords: Code of Ethics, Personal Value, Ethical Judgment
Moderating effect of profitability on intellectual capital and real earnings management Sistya Rachmawati
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.01 KB) | DOI: 10.33062/ajb.v5i01.366

Abstract

This study aims to determine (1) Effect of intellectual capital, on real earnings management (2) Effect of capital employed efficiency (CEE) on real earnings management (3) Effect of structural capital efficiency (SCE) on real earnings management (4) Effect of human capital efficiency (HCE) on real earnings management (5) Profitability as a moderating variable can strengthen the effect of intellectual capital on real earnings management. Sample collection was carried out using purposive sampling and produced a sample of 80 companies during the 20152017 period which was 240 companies. The analytical tool used is multiple linear regression with the Fixed Effect method. The results of the study show that intellectual capital has a negative effect on real earnings management. Neither can profitability strengthen the effect of intellectual capital on real earnings management. Whereas the control variable which has a significant influence on real earnings management is earnings growth. Keywords: Real Earnings Management, Profitability, Intellectual Capital
Analysis on joint operation non administrative accounting models of property development firms and the impact on taxation Indar Khaerunnisa; Amrullah .
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.148 KB) | DOI: 10.33062/ajb.v5i01.367

Abstract

This study aims to determine the accounting model in conducting joint operations (JO) by implementing non-administrative which consists of fix profit and percentage. Each fixed profit has three methods consisting of full revenue, profit sharing and PMK 261. The research used a descriptive qualitative method, with a case study approach. The study used primary data obtained from direct interviews with directly related parties conducting joint operations (JO or KSO). Meanwhile, the secondary data were obtained from the mutual agreement document and the financial report of the party conducting the joint operation (KSO). From the research results, it is obvious that the most recommended form of accounting is all forms according to PMK 261, both the fixed profit and percentage models. Keywords: Administrative Joint Operation, Non Administrative, Fixed Profit

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