This paper addresses the question whether International Financial Reporting Standards (IFRS) is associated with lower earnings management. The objective of this study is to examine the effect of IFRS convergence on the earnings management of Indonesian firms by using audit quality as moderating variable. The research also includes several control variables (size, leverage, operating cash flow). The research objects were the manufacturing companies listed in Indonesia Stock Exchange from 2010-2013. The method of data collection is random sampling method and resulted 312 firms observation. Type of data are secondary data in the form of financial statement as the media manufacturing companies. The data were analyzed by using multiple regression analysis with Eviews8. In this research, the IFRS convergence is found not to have significant effect on earnings management and the IFRS convergence with audit quality as moderating variable is found not to have significant effect on earnings management. The other result indicates that among the three control variables, size leverage and operating cash flow indicate the negative effect on earnings management. This research indicate that mandatory adopters of IFRS in Indonesia cannot be associated with lower earnings management.
{"title":"IMPLIKASI MANAJEMEN LABA TERHADAP KONVERGENSI IFRS (INTERNATIONAL FINANCIAL REPORTING STANDARDS) DI INDONESIA","authors":"Media Kusumawardani","doi":"10.29259/JA.V11I2.8931","DOIUrl":"https://doi.org/10.29259/JA.V11I2.8931","url":null,"abstract":"This paper addresses the question whether International Financial Reporting Standards (IFRS) is associated with lower earnings management. The objective of this study is to examine the effect of IFRS convergence on the earnings management of Indonesian firms by using audit quality as moderating variable. The research also includes several control variables (size, leverage, operating cash flow). The research objects were the manufacturing companies listed in Indonesia Stock Exchange from 2010-2013. The method of data collection is random sampling method and resulted 312 firms observation. Type of data are secondary data in the form of financial statement as the media manufacturing companies. The data were analyzed by using multiple regression analysis with Eviews8. In this research, the IFRS convergence is found not to have significant effect on earnings management and the IFRS convergence with audit quality as moderating variable is found not to have significant effect on earnings management. The other result indicates that among the three control variables, size leverage and operating cash flow indicate the negative effect on earnings management. This research indicate that mandatory adopters of IFRS in Indonesia cannot be associated with lower earnings management.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"145 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132161985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership, ineffective monitoring, nature of industry, change in auditor, change in directors, and frequent number of CEO’s picture. While dependent variable is financial statement fraud.Population on this research areinfrastructure companies that listed in Indonesian Stock Exhange (IDX) during 2014-2016. By using purposive sampling method, there are 81 samples. The statistical method is multiple linier regression analysis, with hypotheses testing of statistic t-tests, statistic F-tests, and coefficient of determination.The result of this research shows that nature of industry has significant influence onfinancial statement fraud. Whereasthe other independent variables have no influence on financial statement fraud. Simultaneous test result shows that independent variables simultaneously have influence on financial statement fraud.
{"title":"PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANGTERDAFTAR DI BURSA EFEK INDONESIATAHUN 2014 – 2016","authors":"Fitri Damayani, Terti Wahyudi, Emylia Yuniartie","doi":"10.29259/JA.V11I2.8936","DOIUrl":"https://doi.org/10.29259/JA.V11I2.8936","url":null,"abstract":"The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership, ineffective monitoring, nature of industry, change in auditor, change in directors, and frequent number of CEO’s picture. While dependent variable is financial statement fraud.Population on this research areinfrastructure companies that listed in Indonesian Stock Exhange (IDX) during 2014-2016. By using purposive sampling method, there are 81 samples. The statistical method is multiple linier regression analysis, with hypotheses testing of statistic t-tests, statistic F-tests, and coefficient of determination.The result of this research shows that nature of industry has significant influence onfinancial statement fraud. Whereasthe other independent variables have no influence on financial statement fraud. Simultaneous test result shows that independent variables simultaneously have influence on financial statement fraud.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133152430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to determine the effect of quality audit reports and public accountant company image for client satisfaction (company goes public) in 2016 which has a branch office in the Palembang city. The sample of this research in 20 clients of public accountant company (companies go public). This research method uses quantitative approach and multiple linear regression analysis data with SPSS version 23,00. The result showed that partially the quality of audit report influence significantly for the client satisfaction (companies go public) in 2016 which has a branch office in the Palembang City., but the image of the public accountant company doesn’t significantly affect the client satisfaction (companies go public) in 2016 which has a branch office in the Palembang city. And simultaneously, the quality of audit reports and the image of public accountant company significantly influence the client satisfaction (company go public) in 2016 which has a branch office in the Palembang city.
{"title":"PENGARUH KUALITAS LAPORAN AUDIT DAN CITRA KANTOR AKUNTAN PUBLIK TERHADAP KEPUASAN KLIEN (Studi Pada Perusahaan Go Public yang Memiliki Kantor Cabang Di Kota Palembang)","authors":"Fatma Khairani, Terti Wahyudi, Ahmad Subeki","doi":"10.29259/JA.V11I1.8927","DOIUrl":"https://doi.org/10.29259/JA.V11I1.8927","url":null,"abstract":"This research aims to determine the effect of quality audit reports and public accountant company image for client satisfaction (company goes public) in 2016 which has a branch office in the Palembang city. The sample of this research in 20 clients of public accountant company (companies go public). This research method uses quantitative approach and multiple linear regression analysis data with SPSS version 23,00. The result showed that partially the quality of audit report influence significantly for the client satisfaction (companies go public) in 2016 which has a branch office in the Palembang City., but the image of the public accountant company doesn’t significantly affect the client satisfaction (companies go public) in 2016 which has a branch office in the Palembang city. And simultaneously, the quality of audit reports and the image of public accountant company significantly influence the client satisfaction (company go public) in 2016 which has a branch office in the Palembang city. ","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123192823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to analyse the factor that affect the corporate taxpayers use tax consultant services. The independent variables in this research are knowledge of taxation, perception about tax consultant, and perception about account representative, and the dependent variable is interest in using the services of a tax consultant. This research is quantitative research. The population in this research is the corporate taxpayers who is registered in the KPP Kota Palembang on 2016 by taking sample of 100 respondents. The sampling technique is using Convenience Sampling. Respondents’s answer in the questionnaire were analyze using multiple linear regression analysis using SPSS Program Version 17. From the result of multiple linear regression analysis, the conclution was the perception of tax consultant From the result of multiple linear regression analysis, the conclution was the knowledge of taxation, perception about tax consultant, and perception about account representative has a positive and significant effect on corporate taxpayer’s interest of using tax consultant service in the KPP Kota Palembang.
{"title":"PENGARUH PENGETAHUAN PAJAK, PERSEPSI TENTANG KONSULTAN PAJAK DAN ACCOUNT REPRESENTATIVE TERHADAP MINAT MENGGUNAKAN JASA KONSULTAN PAJAK","authors":"H. Kusuma","doi":"10.29259/JA.V11I2.8932","DOIUrl":"https://doi.org/10.29259/JA.V11I2.8932","url":null,"abstract":"This research aims to analyse the factor that affect the corporate taxpayers use tax consultant services. The independent variables in this research are knowledge of taxation, perception about tax consultant, and perception about account representative, and the dependent variable is interest in using the services of a tax consultant. This research is quantitative research. The population in this research is the corporate taxpayers who is registered in the KPP Kota Palembang on 2016 by taking sample of 100 respondents. The sampling technique is using Convenience Sampling. Respondents’s answer in the questionnaire were analyze using multiple linear regression analysis using SPSS Program Version 17. From the result of multiple linear regression analysis, the conclution was the perception of tax consultant From the result of multiple linear regression analysis, the conclution was the knowledge of taxation, perception about tax consultant, and perception about account representative has a positive and significant effect on corporate taxpayer’s interest of using tax consultant service in the KPP Kota Palembang.","PeriodicalId":103170,"journal":{"name":"AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126982296","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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