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INDONESIA
Indonesian Journal of Accounting and Governance
Published by Universitas Agung Podomoro
ISSN : 25797573     EISSN : 27155102     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 4, No 1 (2020): June" : 5 Documents clear
PERAN KEPEMILIKAN INSTITUSIONAL DALAM HUBUNGAN MANAJEMEN LABA DAN NILAI PERUSAHAAN Agus Satrya Wibowo
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.59

Abstract

This study aims to prove whether institutional ownership can reduce the impact of earnings management practices on firm value. Earnings management is proxied by accrual management, real activity manipulations based on abnormal production costs and abnormal discretionary expenses. Meanwhile, firm value is proxied by the metrics developed by Rhodes-Kropf et al (2005) which have the advantage of detecting misvaluation. The sample is manufacturing companies on the Indonesia Stock Exchange which have institutional ownership. The research period for 2010-2018 with panel data 410 samples observation. The findings show that institutional ownership can mitigate the effect of earnings management on firm value. Surprisingly, finding is that real activity manipulations based on abnormal discretionary expenses have the potential to destroy firm value. In other words, the market is penalizing the value of the company. These results contribute to the insight that the importance of the role of institutional ownership is to reduce information asymmetry in preventing the destruction of firm value. Furthermore, this finding is a supplement for investors, regulators and researchers in estimating the value relevance and improving the quality of accounting numbers in the context of firm value.
THE COVID-19 CRISIS, RISK COMPLIANCE AND ITS AFTERMATH ON PROFESSIONAL ACCOUNTANTS Emmanuel John Kaka
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.61

Abstract

The accounting profession has always assisted to support and shape private and public businesses. But the fast pace at which the outbreak of covid-19 crisis has broad changes in the use of digital technology in businesses, post a great challenges to the accountants and their firms. To overcome the risk and challenges, accountants must add value by embracing digital technology to meet the current and future challenges. The paper is aim at exposing accountants to the risk compliance and aftermath of covid-19 in the way they deliver their services. The method used in data collection was secondary sources. Areas trashed by the paper includes risk and compliance challenge, risk management to be considered during crisis, the need for effective crisis management by the accountant, accountants toolkit for managing covid-19,and technology a must have. The study concludes that digital technology is a must have for professional accountants if really they want to be relevant and stay in business in this period of pandemic and in the future.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Sugiarto Prajitno; Vionita Vionita
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.62

Abstract

The intent of this research is  obtained empirical evidence related to several factors that influence earnings management. The independent variable used in this research are firm size, firm age, firm financial leverage, audit quality, board of director, board of commissioner, audit committee meetings, managerial ownership, profitability, and firm growth, with the dependent variable earnings management. Non financial companies listed on the Indonesia Stock Exchange(BEI) during 2014 until 2018 are the object of this research. The data used are secondary data (financial statement and annual report) from www.idx.co.id. Purposive sampling method is used in the sample selection. Sixty two companies which match the criteria are used as the research sample. This research use multiple regression in observing the effect of each variable. The results of this research indicate that firm size, firm age, board of commissioner, and firm growth influence earnings management. While firm financial leverage, audit quality, board of director, audit committee meetings, managerial ownership, and profitability do not affect earnings management.
PENGARUH KONEKSI POLITIK TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di BEI tahun 2014-2018) Fajriatul Azizah; Muhammad Al Amin
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.38

Abstract

The company's financial condition can be described by  the company's performance which is analyzed by various financial analysis measurement tools. The financial analysis is used  to evaluate the company's financial condition as reflected by the company's performance in a period. The purpose of this study is to analyze the effect of political connections on company performance, especially in mining companies. Tobin's q is used as an indicator to measure company performance. This research use data from annual report  of mining sector companies listed on the Stock Exchange Indonesia in 2014-2018, which total 75 companies. Data collection method by purposive sampling method in order to get  representative sample criteria Hypothesis testing uses multiple linear regression analysis. The results of the study that political connections do not affect the company's performance, as measured by the proportion of independent directors who have political connections.
ANALISIS PERBANDINGAN PEMANFAATAN APBD POS BELANJA DI DAERAH PEMILIHAN PETAHANA DAN NON PETAHANA Alwan Sri Kustono; Wulan Pangestu; Rochman Effendi
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.49

Abstract

This research aims to know the fairness level of significance increase on expenditure items in incumbent election area compare with non incumbent election area, and non-election area. This research use secondary data. Data analyze method use comparative description method which describe the result from our data observation that will be compared with one observation subject and other observation subject. The result shows that all of expenditure items not used as politicization object by incumbent. It’s because of increasing expenditure items trend not only occur on incumbent area, but also on some non incumbent area and some non-election area. Significance increase on incumbent area can not conclude as politicization budget and expenditure area by incumbent to preserve their power.

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