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INDONESIA
Jurnal Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EQUITY mempublikasikan hasil penelitian dibidang ilmu akuntansi.
Arjuna Subject : -
Articles 208 Documents
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CORPORATE GOVERNANCE DAN MANAJEMEN LABA PADA BEBERAPA PENELITIAN SKRIPSI PERGURUAN TINGGI, STUDI META ANALISIS Angeline, Angeline; Meiden, Carmel
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.984 KB) | DOI: 10.34209/equ.v21i1.630

Abstract

Topic about corporate governance effect on earnings management has been researched by many researcher and still exist until now. The existing research provides both consistent and inconsistent results with different levels of significance. This study aims to integrate thesis results of higher Education related to the topic of corporate governance effect on earnings management in Indonesia period 2004-2014. Data collection method use observation method with as the output thesis. The sample of this research is 23 thesis student of higher education. The sampling technique is purposive sampling technique. Researcher use meta analysis technique to integrate the result of the thesis research and show conclusions related to the effect of corporate governance on earnings management. The result of this research shows that managerial ownership, institutional ownership, the size of the board directors and the size of board commissioners effect earnings management. The correlation of the weak independent variable to the dependent variable is shown by the average correlation value below 0.25. In addition, this study also proves that the validity of agency theory in several manufacturing companies, banking, LQ45 in the study period 2004 - 2014.
FAKTOR-FAKTOR YANG MENENTUKAN AUDIT DELAY Lidya Primta Surbakti; Ayunita Ajengtiyas Saputri Mashuri
EQUITY Vol 18, No 1 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1808.381 KB) | DOI: 10.34209/equ.v18i1.461

Abstract

This study is performed to examine the effect of Auditor’s Opinion, Solvency Size CPA Firm and profitability toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28  ompanies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that  uditor’s Opinion , Size CPA Firm, Solvency and Gain-Loss are not  ignificant effect to Audit Report Lag. We suggest for investors in  ndonesian Stock Exchange that paying attention others factor that  egards Audit Report Lag because with those information theycan make the best decision for their investment..
Hubungan Pengungkapan Sukarela terhadap Biaya Utang yang Dimoderasi oleh Ketepatan Waktu Pengungkapan Imelda, Elsa; Wirianata, Henny; Suryani, Adelia
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.46 KB) | DOI: 10.34209/equ.v22i2.935

Abstract

Tujuan Penelitian ini adalah untuk menganalisis efek moderasi dari ketepatan waktu pengungkapan pada hubungan antara pengungkapan sukarela dan biaya utang. Penelitian ini menggunakan 267 sampel perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada periode 2015-2017. Hasilnya menunjukkan bahwa pengungkapan sukarela mempunyai efek yang signifikan terhadap biaya utang, sementara ketepatan waktu pengungkapan tidak memiliki dampak signifikan terhadap biaya utang. Hal ini menunjukkan bahwa pengungkapan sukarela mungkin menurunkan risiko perusahaan yang dinilai oleh kreditor. Ketepatan waktu pengungkapan dapat digunakan sebagai variable moderasi dalam asosiasi antara pengungkapan sukarela dan biaya utang. Jika perusahaan mempublikasikan laporan tahunan secara tepat waktu sebelum waktu yang ditentukan oleh Otoritas Jasa Keuangan (OJK), maka dampak pengungkapan sukarela terhadap biaya utang cenderung lebih kuat.
PENGARUH OPINI AUDIT DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA PEMERINTAH KABUPATEN/KOTA DI INDONESIA Kusuma, Priyan Mardya; Kurnasih, Lulus
EQUITY Vol 20 No 1 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.852 KB) | DOI: 10.34209/equ.v20i1.487

Abstract

Due to the increasing authority of local governments, a systematic monitoring and evaluation system is needed to measure performance achieved by a local government. From the financial side, the Local Government Financial Report (LKPD) shows the accountability of a local government. With the quality of financial statements and information in it, it is expected that the performance of local government can increase. The purpose of this research is to know the influence between audit opinion and the characteristics of local government represented by variable of level of local government wealth, level of dependency on central government, and regional expenditure on local government performance. Samples were conducted on 440 district / city governments in Indonesia in 2015. The data analysis technique used is multiple linear regression. Based on the test results found that the level of local wealth have a positive effect on the performance of local government. The level of dependence on the central government negatively affects the performance of local governments. While the variables of audit opinion and regional expenditure do not affect the performance of local government.
Pengaruh Debt Covenant dan Political Cost Terhadap Konservatisme Akuntansi Iskandar, Okto Reyhansyah; Sparta, Sparta
EQUITY Vol 22 No 1 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.429 KB) | DOI: 10.34209/equ.v22i1.896

Abstract

This research aims to understand and analyzes the effect of debt covenant, bonus plan, and political cost against company’s accounting conservatism. Independent variable for which used in this research was debt covenant measured by the ratio of leverage, bonus plan measured by company share ownership by managers, and political cost measured by the size of the company.While the dependent variable measured by accounting conservatism. The sample selection is using purposive sampling method, in order to obtain 36 observations of manufacturing company which narrowed to subsector industrial consumer goods and consistently listed at Indonesia Stock Exchange during the period 2012-2015. This research uses secondary data from company financial statements obtained from the Indonesia Stock Exchange. Multiple linear regression technique is used in this research to achieve analytical results. The result showed that debt covenant have negative insignificant effects to accounting conservatism, bonus plan have negative and significant effects to accounting conservatism, and political cost it has positive effects and significantl to accounting conservatism.
REFORMULASI INDEKS PENGUNGKAPAN ENTITAS SYARIAH DAN KEUNIKAN BERAGAM KEBIJAKAN NILAI SYARIAH DI BEBERAPA NEGARA Septyan, Krisno
EQUITY Vol 19 No 2 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.838 KB) | DOI: 10.34209/equ.v19i2.478

Abstract

This research’s aim is to giving the altervative disclosure index for shariah company.Researcher’s used shariah enterprise theory to make a new disclosure index, the first step is combine among disclsoure index are AAOIFI Index, Islamicity disclsore index and Islamic Social Reporting, then eliminate a few point form those index based on shariah etics, academic’s perspective and regulation in some countries. In other side, researcher’s used content analysis method in six countries are Indonesia, Malaysia, Bahrain, Qatar, Iran and UK. Result is a make new disclosure index that showing the God is a highest stakeholder in company, care about all stakeholder such as employee, nature, duafa etc. While, content analysis’ result shows new found things related unique policy in each company in some countries.
Do Family and Institutional Ownerships Influence the Corporate Dividend Policy? Santoso, Christheana; Salim, Richenda Feily; Pranoto, Titin; Adelina, Yang Elvi
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2292

Abstract

The difference of interests among shareholders in the middle of ownership structure that is dominated by majority shareholders enlarges the possibility of deprivation towards the minority shareholders' rights. Therefore, a dividend is considered as a tool to reduce conflict of interests between both parties with the assurance of pro-rata distribution of the company's resources. Family and institutional ownerships have unique characteristics that are frequently found in Indonesian firms. Thus, this study intended to analyze the impact of majority ownership owned by family and institution to dividend policy in nonfinancial firms listed in Bursa Efek Indonesia (BEI) during 2013-2017. The samples are chosen with the purposive sampling method resulting in 373 firms and 1.484 observations obtained. The data used in this study was secondary data from firms' annual and financial reports along with data extracted from Capital IQ. According to the regression results using the fixed-effect model, this study confirms the negative impact of majority ownership owned by families towards firms' dividend policy. Whilst, majority ownership owned by institutions shows that it has no significant impact on dividend policy. Otherwise, profitability, size, and leverages are proven to impact firms’ dividend policy. However, growth indicates no significant impact.
Analisis Faktor-Faktor yang Mempengaruhi Fraudulent Financial Statement pada Perusahaan Pertambangan di Indonesia Fahreza, Muhammad Balia; Guritno, Yoyoh; Lastiningsih, Noegrahini
EQUITY Vol 23 No 1 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i1.982

Abstract

Penelitian ini bertujuan untuk mendeteksi kecuragan laporan keuangan berdasarkan analisis fraud triangle. Menurut teori Cressey, terdapat tiga kondisi yang selalu hadir dalam tindakan fraud yaitu pressure, opportunity, dan rationalization yang disebut sebagai fraud triangle. Berdasarkan teori fraud triangle Cressey, peneliti mengembangkan variabel yang dapat digunakan dalam mendeteksi fraud, yaitu rasio likuiditas, rasio leverage, dan ukuran perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar pada tahun 2014-2017 di Bursa Efek Indonesia (BEI). Perusahaan yang diambil dan dijadikan sampel adalah 35 perusahaan dan jumlah observasi yang dilakukan selama tahun 2014-2017 adalah 140 item observasi. Data dianalisis dengan menggunakan analisis regresi logistik dengan software SPSS 25.0. Hasil pengujian statistik menunjukkan bahwa secara empiris variabel rasio likuiditas berpengaruh signifikan terhadap fraudulent financial statement dan rasio leverage dan ukuran perusahaan tidak berpengaruh signifikan
Ketidakpastian dan Investasi Perusahaan di Indonesia Juselin, Vennicia; Juliana, Rita
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2523

Abstract

Ketidakpastian menjadi kekhawatiran di seluruh dunia dan telah mengalami peningkatan sejak krisis keuangan global di tahun 2008. Penelitian ini bertujuan untuk meneliti pengaruh antara ketidakpastian terhadap investasi perusahaan di Indonesia. Di dalam penelitian ini menggunakan unbalanced panel data dari 480 perusahaan terbuka yang terdaftar di Bursa Efek Indonesia periode 2007Q1-2019Q4. Metodologi penelitian yang digunakan adalah model Fixed Effect. Hasil empiris menunjukan bahwa perusahaan di Indonesia ketika dihadapkan ketidakpastian cenderung meningkatkan investasi, perusahaan dengan irreversibility investment yang tinggi (PPE) lebih terdorong untuk meningkatkan investasi sedangkan perusahaan dengan kepemilikan pemerintah (SOE) mengurangi investasi ketika menghadapi ketidakpastian.
Analisis Fraud Diamond terhadap Restatement Arjapratama, Wielungga; Putra, Andi Manggala; Wijayanti, Aniek
EQUITY Vol 23 No 1 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i1.2204

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fraud diamond terhadap kemungkinan terjadinya penyajian kembali laporan keuangan. Fraud diamond diukur dengan tekanan (target keuangan), kesempatan (pengawasan yang tidak efektif), rasionalisasi (perubahan KAP), dan kompetensi (perubahan dewan direksi). Sampel terdiri dari 106 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2018. Penelitian ini menggunakan metode analisis regresi logistic. Hasil penelitian menunjukkan bahwa variabel target pengawasan berpengaruh positif terhadap penyajian kembali laporan keuangan, sedangkan variabel target keuangan, perubahan KAP dan perubahan direksi tidak berpengaruh terhadap penyajian kembali laporan keuangan.

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