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DEBIASING OUTCOME EFFECT DALAM PENILAIAN KINERJA :
SUATU STUDI EKSPERIMEN
JESICA HANDOKO
Unika Widya Mandala Surabaya
Abstract
Performance appraisal involves judgmental evaluation from character, behavior, or achievement from employee(s), that further will become a base for decision making and personnel development plan. Involving judgmental considerations have bias consequences, that might be de-motivated performance. This research will be conducted for answering three main research questions: (1) whether using financial or non-financial measures create outcome effect?; (2) whether controllability appraisal by top management will reduce or minimize outcome effect?; and (3) whether understandability (because of having outcome knowledge) appraisal by top management will reduce or minimize outcome effect? Five hundred fourteen students of Faculty of Economics from UKWMS participated in this 2x4x2x2 between-subjects experimental design project. Hypothesis testing using univariate ANOVA conclude: (1) there is significantly outcome effect in performance appraisal (p-value = 0.00), (2) there is no significantly result that non-financial measures extended outcome effect, and (3) there is controllability appraisal and outcome knowledge effect in minimizing outcome effect, but it still not statistically significant.
Keywords: Performance Appraisal, Outcome Effect, Financial and Non-financial Measures, Controllability Appraisal, Outcome.
Pembagian Informasi Secara Vertikal Dalam Budgeting Sharing Dan
Pengaruhnya Terhadap Kinerja Manajerial
(Kajian Empiris Pada Perusahan Manufaktur Yang Listed Di Bursa Efek Jakarta)
Baiq Anggun Hilendri Lestari, S.E, M.Si, Ak
Hj. Susi Retna C, SE, M.Si
Fakultas Ekonomi Universitas Mataram
ABSTRACT
This study examines the effect of vertical information sharing in budgeting on managerial performance.This study adapted research by Parker dan Kyj L. (2006) as for becoming object from this research is manufacturing companies which listed at Indonesian Capital Market Directory (ICMD).
This research represents the empirical test which used random sampling technics in data collection. Data were collected using a survey of 158 managers (38 production managers, 30 marketing managers, 23 administration managers, 30 human resources managers, and 37 financial managers) from manufacturing companies listed at ICMD. Data analysis uses Structural Equation Model with AMOS programe 5.0 version to examines the effect of vertical information sharing in budgeting on managerial performance.
Result of hypothesis examination indicates that from eight hypothesis raised, only two accepted hypothesis. Hypothesis 3 (there is relationship between the budgetary participation and the managers’ extent of dysfunctional behavior-information manipulation) hypothesis 4 (there is relationship between the level of budgetary, hypothesis 5 (there is a positive relationship between the level of reliance on accounting performance measures and the manager’s dysfunctional behavior information manipulation, and hypothesis 6 (there is a positive relationship between the level of reliance on accounting performance measures and the manager’s dysfunctional behavior-gaming ).
Management controlling system management controlling system can use to give motivation to manager for act and make decision consistent with organization toward. Management controlling system control and manage manager behavior in organization.
Keywords: Management Control System and Dysfunctional Behavior
Download SNA XII - AKMK 26 "Pembagian Informasi Secara Vertikal Dalam Budgeting Sharing Dan Pengaruhnya Terhadap Kinerja Manajerial"
PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL
RESPONSIBILITY (CSR) DISCLOSURE DAN KINERJA FINANSIAL
PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK
INDONESIA
ALDILLA NOOR RAKHIEMAH
UNIVERSITAS AIRLANGGA
DIAN AGUSTIA
UNIVERSITAS AIRLANGGA
ABSTRACT
This research is aiming at studying the influence of environmental performance which measured by the company performance in PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) toward Corporate Social Responsibility disclosure, and toward financial performance, and also the influence of Corporate Social Responsibility disclosure toward financial performance. The number of samples used in this research were sixteen manufacturing company. Data are taken from annual report 2004-2006 of the manufacture companies listed on Indonesia Stock Exchange and also participated in PROPER since 2004. The statistical method being used for this research were simple linier regression analysis to examine the influence of environmental performance toward Corporate Social Responsibility disclosure and multiple linear regression analysis to examine the influence of the environmental performance and Corporate Social Responsibility disclosure toward financial performance. The data analysis and test of the hypothesis is done by using the software SPSS version 13.
The test result for the first hypothesis indicated that environmental performance has a significant influence toward Corporate Social Responsibility disclosure. Meanwhile, the test result for the second hypothesis indicated that environmental performance has no significant influence toward financial performance and the test result for the third hypothesis also shows that Corporate Social Responsibility disclosure has no significant influence toward the
financial performance. However, from the test result, this research show that there are an indirect impact that statistically significant of environmental performance toward financial performance through Corporate Social responsibility Disclosure.
Keywords: environmental performance, Corporate Social Responsibility disclosure, participation in PROPER, financial performance.
Download SNA XII - AKMK 29 "Pengarug Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR) Disclosure dan Kinerja Finansial Perusahaan Manufaktur yang Terdaftar du Bursa Efek Indonesia".
REFLEKSI KINERJA MANAJEMEN PERBANKAN SYARIAH
DALAM PERSPEKTIF AMANAH: SEBUAH STUDI FENOMENOLOGIS
Niswatin
Universitas Negeri Gorontalo
Rosidi
Universitas Brawijaya
Gugus Irianto
Universitas Brawijaya
ABSTRACT
The objective of research seems to understand the performance of syariah banking management at Muamalat Bank of Gorontalo Branch through amanah perspective. Research evolves within smaller management context, especially in the syariah banking branch management. Therefore, Muamalat Bank of Gorontalo Branch becomes a research object.
Withstanding this objective, research employs interpretive-qualitative method with phenomenological approach to explore the problem and reality. Data types involve primary data collected from words and attitudes, and secondary data emanated from archive-based documentation and financial statement. Data collection techniques include interview, activity observation, and documentary review.
Result of research indicates the synthesis of the understanding of the performance of syariah banking management being as the empirical finding with four understandings, especially related to the establishment of profit, ukhuwah (kinship), trust and compliance to ethic of syariah. Considering this understanding, while analyzed through amanah perspective, hence syariah banking management bears on three types of amanah. First, it stands for the profit-oriented business organization to interest of shareholder and creditor. It has a responsibility to central management and capital provider. Second, it remains as the social organization. It does not reflect purely the social organization with merely public service as the core business, because it also gives organizational contribution to management’s social responsibility in the development and empowerment of employee, other community and wider society. Finally, it represents as spiritual organization seen through the managerial awareness to grow and develop the spirituality of employee, customer, wider society and syariah demand. It may be explained that these three types of amanah of managerial performance only concern with syariah-based spirituality.
Keywords: managerial performance, syariah banking, and amanah
Etika Penggelapan Pajak Perspektif Agama: Sebuah Studi Interpretatif
Ika Alfi Nur Izza
Ardi Hamzah
Abstract
The aim of this research to know, understand and interpretive of tax embezzlement ethics, religion perspective namely Islamic and Chiristian religion. Hence, this research is developed based on interpretive paradigm. The approach and technique of phenomenology analysis used to explore comprehensive meaning of tax embezzlement ethics, religion perspective namely Islamic and Christian religion. The result of this research prove according to Islam that the tax embezzlement is not ethics from regulation facet what making by government, because regulation made by government about tax this time have come near the perfection. According to Christian that the tax embezzlement sometime have ethics because taxpayer know the mean of
tax and its important but its reality still a lot of apparatus do the corruption so that society do not want to pay for tax. But Islam also say that the tax embezzlement is ethics in seeing from present condition, that is development a lot still not yet realization though taxpayer have paid its tax, so that taxpayer assume the tax payment is a theft. Christendom also say that the tax embezzlement is ethics in seen from Indonesia condition in this time that is to the number of tax apparatus do the corruption from result of tax money, so that make taxpayer do not want to pay for tax.
Key words: Islam, Christian, ethics, tax, embezzlement
STUDI TENTANG HUBUNGAN SISTEM PENGUKURAN KINERJA
STRATEGI INTEGRATIVE, PENYELARASAN STRATEGI
MANUFAKTUR, PEMBELAJARAN ORGANISASIONAL DAN HASIL
AKHIR STRATEGI
(Penelitian Empiris pada Manajer Perusahaan Industri Manufaktur di Banten)
Lili Sugeng Wiyantoro
Ayu Noorida Soerono
Munawar Muchlis
Tubagus Ismail
(Universitas Sultan Ageng Tirtayasa)
ABSTRACT
This research aims to test empirically the relationship integrative strategic performance measurement systems (SPMS), strategic alignment of manufacturing, organizational learning, and strategic outcomes. Data were collected from 560 managers of manufacturing companies in Banten with random sampling. The hypothesis was analyzed using Structural Equation Model (SEM) with the Program Smart PLS (Partial Least Square). The result indicate that there is a positive relationship between integrative SPMS and competitive outcomes associated with both product differentiation and low cost-prices strategies, there is a negative relationship between the strategic alignment of manufacturing and competitive outcomes associated with both product differentiation and low cost price strategies, there is a positive relationship between integrative SPMS and strategic alignment of manufacturing, there is a positive relationship between organizational learning and competitive outcomes associated with product differentiation but organizational learning have a negative relationship with low cost-prices strategies have a negative relationship, and there is a positive relationship between integrative SPMS and organizational learning.
Key words: Integrative Strategic Performance Measurement Systems, Strategic Alignment of Manufacturing, Organizational Learning, Strategic Outcomes, Balance Scorecard
Download SNA XII - AKMK 20 "Studi tentang Hubungan Sistem Pengukuran Kinerja Strategi Integrative, Penyelarasan Strategi Manufaktur, Pembelajaran Organisasional dan Hasil Akhir Strategi"
CARBONACCOUNTING: IMPLIKASI STRATEGIS
PEREKAYASAAN AKUNTANSI MANAJEMEN
Muhammad Ja’far S.
Universitas Islam Sultan Agung
mjafarsyah@yahoo.com
Lisa Kartikasari
Universitas Islam Sultan Agung
lisakartika@yahoo.com.
ABSTRACT
With the advent of the ratification of the Kyoto Protocol by most of the world, including Indonesia, business entities need to consider issues such as trading in carbon allowances (or permits), investment in low- CO2 emission technologies, counting the costs of carbon regularity compliance and passing on the increased cost of carbon regulation to consumers through higher prices. Such considerations require information for informed decision making, thus the need for cost accounting and cost management techniques and measures is evident. Kyoto protocol, dictates how governments, bussiness entities and consumers would need to change behaviour in a new economic environment, termed Carbonomics (Ratnatunga, 2008), or espescially in accounting terminology, named Carbonaccounting.
This study was done to test the management accounting strategic issues that affected on possibility of applying of Carbonaccounting paradigm in Central Java manufactures. Those factors are carbon accounting standards, management control systems, production management, corporate governance and the strategic audit. From 112 companies were taken as samples by direct and indirect mail survey, resulted 47 data from manufacturing industries in Central Java.
This study revealed that management control systems, production management, and corporate governance practices are significant variables that affected the Carbon-Accounting Application.
Keywords: Carboniomics, Carbonaccounting, Kyoto Protocol, Carbon Accounting Standards, Management Control Systems, Production Management, Corporate Governance, Strategic Audit.
PENGARUH INTEGRASI ORGANISASI TERHADAP KEMATANGAN
PERENCANAAN SISTEM INFORMASI DAN IMPLIKASINYA
TERHADAP KESUKSESAN PROGRAM APLIKASI SISTEM
INFORMASI MANAJEMEN DAERAH
(Studi Empiris Pada Pemerintah Daerah Kota Palembang)
Masnoni
Fakultas Ekonomi, Universitas Syahyakirti Palembang
Lyna Latifah
Fakultas Ekonomi, Universitas Negeri Semarang
ABSTRACT
This study aims to examine the effect of organization integration on information system planning. The sample of this research are taken from officers of local government in Palembang,the capital city of South Sumatra.From 52 sent questionnaire, there are 32 respondent than send their answer back. Only 32 questinnaire that fulfill the requierements to be processed in final analysis.
We find that organitation integration have a significant positive influence on information system planning. We also find that information system planning,play an important role in system implementation and use. Finally, we provide exploratory evidence that organitation integration and information system planning are positively associated with the succesfull on implementation
locally management information system.
Keywords : itegration organization, planning, locally management information system
Download SNA XII - ASPSIA 09 "Pengaruh Integrasi Organisasi terhadap Kematangan Perencanaan Sistem Informasi dan Implikasinya terhadap Kesuksesan Program Aplikasi Sistem Informasi Manajemen Daerah"
Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan
Kompetensi Terhadap Kualitas Hasil Pemeriksaan
Ika Sukriah
Akram
Biana Adha Inapty
Abstract
This research is to examine how far job experience, independency, objectivity, integrity and competency influence quality of audit result. This research is conducted by using method survey to internal auditor of government which have followed Education and Training of Functional Position of Auditor (Diklat JFA), with type research of causality. Data analysis conducted with multiple regression model. The hypothesis tested are revealed as that job experience, independency, objectivity, integrity and competency have influence to quality of audit result as well as partially and simultaneously.
The result of the test revealed that job experience, independency, objectivity, integrity and competency as well as simultaneously influence quality of audit result.Partially, job experience, objectivity and competency have significant influence to quality of audit result. The matter means that more and more job experiences, progressively auditor objective conduct excelsior and inspection mount competency had by auditor, hence progressively mount or good progressively quality result of inspection which was him conducting. We suggest for future research in order to add more variable like etics, audit risk and than to extend the population.
Keywords: job experience, independency, objectivity, integrity, competency, quality of audit result.
Download SNA XII - ASPSIA 13 "Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan"
UJI EMPIRIS MODEL KESUKSESAN SISTEM
INFORMASI KEUANGAN DAERAH (SIKD) DALAM
RANGKA PENINGKATAN TRANSPARASI DAN
AKUNTABILITAS KEUANGAN DAERAH
Imam Mulyono
Politeknik Negeri Malang
imam_mulyono76@yahoo.com
ABSTRACT
The DeLone and McLean model of information system success has much adopted by information researchers to test information success model. This study is purposed to adopt DeLone and McLean model to test the relationship of antecedents (system quality, information quality), and the consequences (individual impact and organizational impact) of the information success (user satisfaction, intended to use). There were 130 respondent participated (treasurer of SKPD and SKPKD in Malang and Batu Cities at East Java Province in this study. Data were collected by surveys and analyzed by Structural Equation Model. The results show that of the nine hypothesized relationships tested, all hypothesized were found to be significant.
Key words: information success, individual impact, organizational impact, system quality, information quality. user satisfaction and intended to use
Download SNA XII - ASPSIA 10 "Uji Empiris Model Kesuksesan Sistem Informasi Keuangan Daerah (SIKD) dalam Rangka Peningkatan Transparansi dan Akuntabilitas Keuangan Daerah"
PENGARUH KEPUASAN PENGGUNA SISTEM INFORMASI
TERHADAP KINERJA INDIVIDU
(Studi Empiris Pada Pengguna Paket Program Aplikasi Sistem
Informasi Akuntansi Di Indonesia)
Istianingsih
Dr. Wiwik Utami, SE, Msi, Ak.
Fakultas Ekonomi Universitas Mercubuana
ABSTRACT
The purpose of this study is to analyze factors that determine users’ satisfaction on information system and analyze impact of users’ satisfaction on individual performance. This study employs structural equation model (SEM) by applying modified DeLone and McLean (1992) model and Myers (1997) model. This study also test the validity and reliability of indicators of service quality and users’ satisfaction, by adding second order-confirmatory factor analysis (CFA).
This study analyzes data from questionnaires obtained from 204 respondents with various industrial background in Indonesia. Result of this study shows that system quality, information quality, and service quality have significant positive influence on the satisfaction of information systems’ users. This study also finds that users’ satisfaction significantly influence individual performance.
Keywords: service quality, system quality, information quality, user satisfaction, individual performance.
Pengaruh Organizational Learning dan IT Capability Terhadap Financial
Performance, dengan IT Capability Sebagai Variabel Antara
Sadat Amrul S. alumnus Maksi Undip Semarang,
Eny Hardi alumnus Unbraw Surabaya
Abstract
This research test the influence organizational learning to financial performance with IT Capability as intervening variable use multiple regression analysis extended with method path anayisis. Research population is go public manufacturing business which written in Indonesian Capital Market Directory 2005. Research sample is top manager, with respon rate equal to 35,3% from pulations amount of 150. Statistic analysis result indicated that organizational learning direct influence to financial performance, that way also organizational learning have an effect on to IT Capability. Result of this research also indicate that organizational learning have an direct effect to IT Capability, and IT Capability direct influence to financial performance. Is while IT Capability don't have an effect on direct to financial performance. That way also organizational learning variable don't have an effect on to financial performance through IT Capability.
Keywoods: organization learning, information technology capability, financial performance.
Download SNA XII - ASPSIA 02 "Pengaruh Organizational Learning dan IT Capability Terhadap Financial Performance, dengan IT Capability Sebagai Variabel Antara"
HUBUNGAN PERBEDAAN LABA AKUNTANSI & LABA PAJAK
DENGAN PERILAKU MANAJEMEN LABA DAN PERSISTENSI LABA
SANTI ARYN WIRYANDARI
YULIANTI
UNIVERSITAS INDONESIA
ABSTRACT
The focus of this study is to see the relationship between book-tax income differences and the quality of earnings. Using Earnings Distribution model (Burghstahler & Dichev, 1997), we find that companies in Indonesia are practicing earnings management to avoid reporting losses. This earnings management activity further tested using the Deferred Tax Expense as a mean of prediction. We find that Deferred Tax Expense has no significant relationship with the earnings management activity, therefore can’t be used to predict earnings management activity. We also examine the other earnings quality measurement, namely earnings persistence. Using book-tax income, we tested whether positive book-tax differences can be used to measure earnings persistence. We find that companies with large positive book-tax differences have significantly less persistent earnings, accruals and cash flows. Therefore this research finds that book-tax income difference has the ability to detect earnings quality, which is the persistence of future
earnings.
Key words: Book-tax difference, deferred tax expense, earnings management, earnings persistance.
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP
PENINGKATAN PENERIMAAN PAJAK YANG DIMODERASI OLEH
PEMERIKSAAN PAJAK PADA KPP PRATAMA
Asri Fika Agusti
Vinola Herawaty
Abstract
This research intends to know whether the corporate tax payer compliance level had a influence toward increase of tax revenues, investigate the influence between tax audit toward increase of tax revenues, and investigate how the influence between the corporate tax payer compliance level and increase of tax revenues with moderated by tax audit. This research using the primary data obtained from Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan, for the year of 2006 and 2007. This research used multiple regression.
This research proved that there’s a significant positive influence between the corporate tax payer compliance level and increase of tax revenues. There’s an unsignificant negative influence between the tax audit and increase of tax revenues. The influence between the corporate tax payer compliance level and increase of tax revenues is significantly weakened by tax audit.
Keywords : The corporate tax payer compliance level, Tax audit, Increase of tax revenues.
Downoad SNA XII - PPJK 04 "Pengaruh Tingkat Kepatuhan Wajib Pajak Badan terhadap Peningkatan Penerimaan Pajak yang Dimoderasi oleh Pemeriksaan Pajak pada KPP Pratama"
PERSEPSI WAJIB PAJAK TERHADAP SUNSET POLICY
WAWAN HERMANSYAH
TARJO
NURUL HERAWATI
ABSTRACT
The major purpose of this study is to analyze the effect of taxpayers perception on sunset policy. Research design is survey research using quesionaire as instrument. The respondents of the study are civil service who have at classification IIIa to IVe. The research population was 27.007 taxpayers in hospital, Bangkalan of government, college, elementary school, junior high school, and senior high school. The research sample was 397 taxpayers. The data was analyzed using structural equation modeling (SEM) with AMOS version 5.0.
The finding of this study show that, the effect of: (1) knowledge taxpayers on name intention is positive and significant, (2) knowledge taxpayers on quality is intention positive and significant, (3) knowledge taxpayers on sacrifice is intention positive and significant, (4) name on taxpayers perception is intention positive and significant, (5) quality on taxpayers perception is intention positive and significant, (6) sacrifice on taxpayers perception is intention negatif and not significant, (7) knowledge on perception by name is intention, (8) knowledge on perception by quality is intention, (9) knowledge on perception by sacrifice is intention.
Key Words: taxpayers perception, sunset policy, name, quality, and sacrifice.
STUDI KEBUTUHAN INFORMASI
PENGGUNA LAPORAN KEUANGAN PEMERINTAH
Rr. Sri Pancawati Martiningsih
Jurusan Akuntansi Fakultas Ekonomi Universitas Mataram
ABSTRACT
The aim of this research is to identify the user information needs of the governmental financial reports and the suitability between the rules of the governmental financial reports and user needs of the governmental financial reports. Respondents in this research are the society as one of the main user groups of the governmental financial reports. The respondents are 457 people from 10 provinces in Indonesia.
Data are collected by a survey method. Questionnaires are distributed by both directly and mail. The statistic method used in testing the hypothesis is one sample t-test. Comparison between the rules of the governmental financial reports and the user information needs of the governmental financial reports is done by using content analysis. An additional analysis is conducted in order to know the influences of respondents’ characteristics towards the user information needs of the governmental financial reports by using Multivariate Analysis of Variance (MANOVA).
The result indicates that the financial information, the compliance to the rules, performance, planning and budgeting, and narrative information are strongly needed in the governmental financial reports. The information about the economic condition is less needed in the governmental financial reports. Having been compared with the rules of the governmental financial reporting in The Government Regulation No. 24, 2005 (Government’s Standard of Accounting) and The Regulation of the Minister of Domestic Affairs No. 13, 2006, the rules of the governmental financial reporting did not completely accordance with the user needs. Meanwhile, the MANOVA result indicates that the characteristics of respondents, i. e. the education level (senior high school, diploma, undergraduate and graduate) and the education background (accounting and nonaccounting) significantly influence the user information needs of the governmental financial reports.
Key words: user information needs of the governmental financial reports, financial information, the compliance to the rules, performance, planning and budgeting, and narrative information
ANALISIS KEBIJAKAN DIVIDEN: SUATU PENGUJIAN DIVIDEND
SIGNALING THEORY DAN RENT EXTRACTION HYPOTHESIS
Pratana Puspa Midiastuty, SE. M.Si. Ak
Eddy Suranta, SE. M.Si. Ak
DR. Rini Indriani, SE., M.Si., Ak
Elizabeth, SE
(Fakultas Ekonomi Universitas Bengkulu)
ABSTRACT
The research examines the policy of dividend by using dividend signaling theory and rent extraction hypothesis. The policy can be seen from the change of dividend published by company. The first hypothesis is tested by event study, the second hypothesis is tested by the paired samples t test, and the third hypothesis is tested by independent samples t test. The analysis implemented to 121 non financial companies that listed in Indonesia stock exchange at 2002-2006.
The result of this research shows that when the company publishes the increasing of dividend it makes the market act positively and when the company publishes decreasing of dividend at makes the market negatively. This act positively and negatively can be seen from average abnormal return that positive significant and negative significant on the dividend announcement date. The result also shows there is difference between the profitabilitas of company now with profitabilitas of company in the future that published the increasing (decreasing) of dividend. The result can be seen from average ROEt+1 > average ROEt on the increasing of dividend, and average ROEt+1 < average ROEt on the decreasing of dividend with significant 5%. The result supports dividend signaling theory.
But when the market interprets increasing (decreasing) of dividend on the companies have majority stockholders (controlling shareholder) and minority stockholder as the signal of controlling shareholder whether they willing and unwilling to do expropriation toward the minority stockholder. The result of this research shows there is not difference of market reaction that be grown by the companies have controlling shareholder and by the companies have not controlling shareholder on the increasing (decreasing) of dividend. The result does not support rent entraction hypothesis.
Keywords : Dividend signaling theory, rent extraction hypothesis, majority stockholder (controlling shareholder), minority stockholder
Download SNA XII - AKPM 12 "Analisis Kebijakan Dividen : Suatu Pengukuran Dividend Signaling Theory dan Rent Extraction Hypothesis.
Pengaruh Optimalisasi Jangka Pendek Managemen
pada Tingkat Pengungkapan Wajib Informasi Perusahaan
Sebelum dan Sesudah Perubahan Peraturan Undang-Undang
Pengungkapan Laporan Tahunan
Paulina Sutrisno
Abstract
This research is intended to conduct investigation on whether the short-term optimization by management in an effort to achieve certain earnings (avoiding a loss report and an earnings decrease report), will have an influence on the level of the mandatory disclosure of corporate information. This research also examines the difference on the level of disclosure by company suspected on conducting short-term management optimization in the conditions of before and after the amendment of the law on mandatory disclosure, which stresses the wideness on the corporate information disclosure.
This research finding shows that the larger management conducts short-term optimization through a budget cut on discretionary expenditures, the lower the level of corporate information mandatory disclosure. This finding shows the new law on corporate information mandatory disclosure, which stresses the wideness on the corporate information disclosure in an effective way, can clearly detect companies conducting short-term optimization.
Keywords: real earnings management, short-term optimization, level of mandatory information disclosure.
Download SNA XII - AKPM 62 "Pengaruh Optimalisasi Jangka Pendek Managemen pada Tingkat Pengungkapan Wajib Informasi Perusahaan Sebelun dan Sesudah Perubahan Peraturan Undang-undang Pengungkapan Laporan Keuangan"
KONSERVATISME PERUSAHAAN DI INDONESIA
DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA
Cynthia Sari
Desi Adhariani
Fakultas Ekonomi Universitas Indonesia
ABSTRACT
This research discusses the finanical statement conservatism level and its determinants. Obervations are done for manufacturing companies listen in Jakarta Stock Exchange in 2005 and 2007. The factors identified are debt/equity hypothesis (proxied by leverage ratio) and size hypothesis (measured by firms size, firm risk, capital intensity and concentration ratio of manufacturing industry). Conservatism level is measured by Non-Operating Accruals and Discretionary Accruals. Using multiple regression, the results show that concentration ratio, capital intensity and firm size are the significant factors.
Keywords: Conservatism, debt/equity hypothesis, size hypothesis.
FAKTOR-FAKTOR YANG MEMENGARUHI LUAS PENGUNGKAPAN DAN
IMPLIKASINYA TERHADAP ASIMETRI INFORMASI
Meliana Benardi K.
(STIE Tanjung Selor)
Sutrisno
Prihat Assih
(Fakultas Ekonomi Universitas Brawijaya)
ABSTRACT
The aim of this research is to analyze the factors that influence disclousure extend and its implications to information asymetry. Disclousure extend in this research related to firm characteristics measured by some factors, that is firm’s structure, firm’s performance, and firm’s market. This research using 40 manufacturing companies listed at Indonesian Stock Exchange in the period of 2005-2007. The tools analysis used in this research are multiplelinear regression and simple-linear regression.
The result of this research show that characteristics related to structure only firm size variable is positively significant associated with variation of annual report disclousure extend, whereas leverage variable and the portion of stock owned by public investors are not significant. Characteristics related to performance which measures with liquidity and profitability variables are not effect the variation annual report disclousure extend. Characteristics related to market which measures with auditors size and scope of bisnis variable are significant positively associated with variation annual report disclousure extend. Finally, disclousure extend enable decrease information asymmetry.
Keyword : Firm characteristics, Annual Report Disclousure, Information Asymmetry.
Selasa, Juni 14
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