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All Journal Jurnal Ilmiah Akuntansi dan Humanika Optimum : Jurnal Ekonomi dan Pembangunan AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Resona : Jurnal Ilmiah Pengabdian Masyarakat Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Abdimas Dewantara PRIVE: Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JEMMA | Journal of Economic, Management and Accounting JURNAL EKOBIS DEWANTARA Amnesty: Jurnal Riset Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL RISET AKUNTANSI TIRTAYASA RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmu Manajemen Profitability Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Syntax Transformation Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Literasi Akuntansi EKONOMIKA45 Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Comprehensive Science (JCS) Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Sosial dan Sains Cerdika: Jurnal Ilmiah Indonesia PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economos : Jurnal Ekonomi dan Bisnis Media Akuntansi Perpajakan Jurnal Akuntansi Dan Manajemen

Sri Ayem

Universitas Sarjanawiyata Tamansiswa

Author-ID : 1386898

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA Ayem, Sri; Wahidah, Umi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This research aimed to examine the effect of the adoption of International Financial Reporting Standards (IFRS) on eearning management on companies listed in IDX. Earning management that used in this research was discretionary accrual. This research is also use the control variable size, leverage, and return on equity (ROE). This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique as many as 75 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the adoption of International Financial Reporting Standards (IFRS) have a negative significant effect on earnings management. This indicates that the adoption of IFRS can decrease earnings management practices. ROE control variables also significantly affect the application of IFRS in the practice of earnings management, while control size and leverage variables do not affect the application of IFRS in practice earnings managementÂ

PENGARUH RASIO KEUANGAN DAN PENURUNAN TARIF PAJAK TERHADAP PEMBAYARAN DIVIDEN Ayem, Sri; Fatimah, Andinie
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

The aim of this study is to find out whether financial ratios and decreases in tax rates affect the payment of dividends in goods and consumption industry sector companies that are listed on the Indonesia Stock Exchange. This study uses secondary data with the documentation method in the form of the company's annual financial statements. The research period was conducted from 2012 â€“ 2016. The research approach used is a quantitative approach with purposive sampling sampling method. Of the 40 population companies of goods and consumption industry sectors listed on the Indonesia Stock Exchange a sample of 12 companies was taken with a period of 5 years. Dividend payments are proxied using the Dividend Payout Ratio. The profitability level is proxied by using earnings per share and return on assets, and the level of liquidity is calculated using the current ratio. The results of this study state that a decrease in tax rates affect the dividend payout ratio, and the return on asset, current ratio and earning per share have no effect on dividend payout ratio.Keywords: Return on Asset, Current Ratio, Earning per Share, Decrease In Tax Rates and Dividend Payout Ratio

PENGARUH UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Erawati, Teguh; Ayem, Sri; Ayudiyati, Prismadini
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v3i1.4995

This study aims to determine the effect of the size of the company on corporate social responbility disclosure by profitability as a moderating variable. This research was conducted on manufacturing companies in the otomotif sub sector listed on Indonesia Stock Exchange (BEI) period 2012-2016. The population in this study amounted to 13 companies. The sample was chosen by purposive sampling technique, so that the total sample was 9 companies. Data testing method used is linier regression analysis and moderated regression analysis (MRA). The results of this research show that the size of the company has positive effect on corporate social responbility disclosure with a significance level of 0,001. The profitability has significant of moderating but able to weaken the relationship between size of the company to corporate social responbility disclosure with a significance level of 0,010.Keyword : The size of company, profitability, corporate social responbility disclosure

PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP CASH FLOW SHOCKS Ayem, Sri; fransiska, imelda
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.10249

The purpose of this study is to determine the effect of capital structure and profitability on cash flow shocks on manufacturing companies listed of Indonesia Stock Exchange in 2015 â€“ 2019. The data source used in this research is secondary data. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Data collection methods in this study used purpose sampling. Data analysis technique uses multiple linier regression and classical assumption test. The result showed that capital structure has no significant negative effect on cash flow shocks with a significance level ofÂ 0.741> 0.05. profitability has a significant positive effect on cash flow shocks with a significance ofÂ 0.001 < 0.05.Â Keywords : struktur modal, profitabilitas, cash flow shocksÂ

PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016) Sri Ayem; Agus Pratama Putra Harjanta
AKUNTANSI DEWANTARA Vol 2 No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

This study aims to examine the effect of firm size, inventory variability, managerial ownership, financial leverage, and profit before tax on the selection of inventory accounting methods. This study using secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis with firm size, inventory variability, managerial ownership, financial leverage, and profit before variable tax (X) and selection of inventory accounting method as variable (Y). This study shows that partially inventory and profit before tax variables partially influence the selection of inventory accounting method while firm size, managerial ownership, and financial leverage have no effect on the selection of inventory accounting method. Simultaneously firm size, inventory variability, managerial ownership, financial leverage, and earnings before taxes together have a significant effect on the selection of inventory accounting method.

PENGARUH KEPEMILIKAN INTITUSIONAL DAN KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI Sri Ayem; Yuliana Adelheit Knoba
SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v19i02.244

This research aims to determine the effect of institutional ownership and audit quality on earnings management with financial distress as a moderating variable. The research sample was selected using a purposive technique and taken were the annual financial reports of manufacturing companies that were registered consistently during the last four years, namely 2016-2019 with a sample size of 14. The results of this study indicate that institutional ownership has a negative and significant effect on earning management, audit quality has a negative effect on earnings management, financial distress can moderate the relationship between institutional ownership and earnings management, financial distress can moderate the relationship between audit quality and earnings management

PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Jasa Transportasi yang Terdaftar di BEI) Sri Ayem; Suyanto Suyanto; Umi Wahidah
JEMMA (Journal of Economic, Management and Accounting) Vol 2, No 1 (2019): Maret 2019
Publisher : Universitas Andi Djemma

This research aims to examine the effect of adopting International Financial Reporting Standards (IFRS) and Good Corporate Governance (GCG) on earnings management (case studies on transportation service companies listed on the Indonesian stock exchange. GCG in this study uses the audit committee proxy, institutional ownership, and Independent Commissioner, while earnings management in this study was measured by the Absolute discretionary accrual (ABSDA). This study used a population of transportation service companies listed on the Indonesia Stock Exchange. The data of this study were obtained from secondary data obtained from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the company's annual report from 2011-2017 The sampling method uses purposive sampling technique, the population that will be used as the research sample is a population that meets certain sample criteria. Companies that has the criteria of the research sample as many as 105 companies. To examine the effect of IFRS and good corporate governance on earnings management by using SPSS 16. The results showed that IFRS and Institutional Ownership affect earnings management. While the Audit Committee and Independent Commissioners have no effect on earnings management.

PENGARUH LOAN TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, RETURN ON ASSET DANNON PERFOMING LOAN TERHADAP RETURN SAHAM Sri Ayem; Sri Wahyuni
Jurnal Akuntansi Vol 5 No 1 (2017): JURNAL AKUNTANSI VOL. 5 NO. 1 JUNI 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.155 KB)

This study aimed to examine the effect Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) on stock returns banking companies listed in Indonesia Stock Exchange . The Independent variable used is the Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and non- performing loan (NPL) dependent variable stock returns . The purpose of this study was to obtain empirical evidence about the influence of Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Non Performing Loan (NPL) and Return on Assets (ROA) on stock returns banking companies listed in Indonesia Stock Exchange . The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2008 to 2012 . Data used in this study was obtained from the Bank's Financial Statements obtained from the website of the Indonesia Stock Exchange and Bank Indonesia . Data analysis method used is multiple linear regression , hypothesis testing while using the simultaneous test ( F test ) to test the effect of these variables together and t test with a significance level of 5 % to test the effect of partial variables . Based on the test results , the results obtained simultaneously Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) effect on stock returns in banking companies listed in Indonesian Stock Biursa , while partially Loan to Deposit Ratio (LDR) has a positive effect is not significant , its capital adequacy ratio (CAR) and Return on Assets (ROA) and a significant positive effect of Non performing loan (NPL) significant negative effect on stock returns in corporate banking . Predictive ability of the four variables on stock returns is 57.1 % , as indicated by the adjusted R2 , while the rest is influenced by other factors not included in our model . Keywords: stock return, Loan to Deposit Ratio, Capital Adequacy Ratio, Return on Assets, Non-performing loan

Pengaruh Konvergensi IFRS dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Fichy Rohana; Sri Ayem
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.247 KB)

The purpose of this study is to determine the effect of IFRS convergence and profitability on disclosure of corporate social responsibility. This study included descriptive statistical research. The population of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2013 - 2017. The samples were determined using purposive sampling. Data uses secondary data. To determine the effect of the independent variables on the dependent variable using multiple linear regression analysis. The results of this study IFRS convergence does not affect the disclosure of corporate social responsibility and profitability positively influencing disclosure of corporate social responsibility.

Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Tri Maryanti; Sri Ayem
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 4 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Riset ini mempunyai tujuan untuk membuktikkan apakah terdapat keterkaitan tax avoidance dan profitabilitas pada nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi. Teori sinyal dan teori agen menjadi dasar teori dalam riset ini. Sampel penelitian yang digunakan ialah sektor tambang yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pemilihan sampel memakai metode purposive sampling dan dihasilkan 13 perusahaan dengan 36 laporan tahunan yang diolah. Penelitian ini menggunakan analisis regresi berganda dan analisis regresi moderasi. Variabel tax avoidance diukur menggunakan Cash ETR, profitabilitas diukur menggunakan rasio ROA, nilai perusahaan diukur menggunakan Tobin’s Q, dan kebijakan dividen diukur menggunakan DPR. Dari hasil pengujian menjelaskan bahwa tax avoidance tidak berpengaruh terhadap nilai perusahaan karena investor cenderung melihat kinerja perusahaan dari besarnya laba pada periode tersebut. Profitabilitas berpengaruh positif terhadap nilai perusahaan sebab besar kecilnya tingkat profit yang dihasilkan akan mempengaruhi nilai perusahaan. Sedangkan tax avoidance dan profitabilitas tidak dapat dimoderasi oleh kebijakan dividen.

Co-Authors Ade Asriny Y Tanggu Agaphe Christian Abinowo Agus Pratama Putra Harjanta Agustina Ayu Wulandari Anastasia Agatha Anastasia Hayoina Asni Sogen Anita Primastiwi Anita Prismatiwi Arini Prihatiningrum Aristo Tatag Staquf Astina Elisabeth S Emar Astuti Astuti Atik Hermawati Ayu Puspita Ayudiyati, Prismadini Bonefentura Soa Chanderika Rambu Tamu Ina Citra Ari Mangesti Delvi Singan Dewi Kusuma Dewi Kusuma Wardani Dewi Kusuma Wardani Dimas Priambodo Dinda Ayu Nur Anisa eka hariyani Elis Apriliani Enggar Kartika Cahyaning Fatimah, Andinie Felsiana Baros Fichy Rohana Fransiska, Imelda Inneke Dewi Karunia Putri Lina Karlina Lu’lu’ul Mas’adah Lu’lu’ul Mas’adah Mahardian Mustiko Nugroho Milanda Milanda Naresha Hanun Nastiti Mardyatna Nur Anita Chandra Putry Nur Hijayanti Nurul Ariyanti Olivia Lungit Astari Putri Putri Rahma Sari Raden Dwiartono Ribka Gwijangge Richi Hartina Sari Riska Widya Afrianingrum Rofina Ernesta Habu Ronald Ario Tahu Safrudin S Safrudin Sekar Rahmayani Septiana Wahyu Prasetyaningtyas Seriani Hamrin Sofiani Murni Sri Lestari Yuli Prastyatini Sri Mujiyanti Sri Wahyuni Sunarto Sunarto Suyanto Suyanto Syafiya Fathiyannida Teguh Erawati Teresa Molasita Daradian Tarang Titisa Ballerina Tivani Kinait Tri Maryanti Triyana Triyana Umi Wahidah Umi Wahidah Uum Helmina Chaerunisak Vivi Tri Astuti Wachini Wachini Wahidah, Umi Wihelmina Menge Yasinta Angelina Seldis Yohanis Baru Yuli Astuti Yuliana Adelheit Knoba

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