Articles
<![CDATA[Pengaruh Free Cash Flow Dan Kualitas Audit Terhadap Manajemen Laba ]]>
<![CDATA[Agustia, Dian]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi UNESA ]]>
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DOI: 10.26740/jaj.v4n2.p105-118
<![CDATA[AbstractAsymmetric information refers to a situation where one party has more information than the other party. The agency problems arise from asymmetric information in the principal agent contracts. In addition, there are also several factors that could affect earnings management that is free cash flow and audit quality. The aim of this research is to provide empirical evidence about the impact of free cash flow and audit quality variables on discretionary accruals, as a measure of Earnings Management with the control variables companyâs size. This research used 103 manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2007-2011. Data were analyzed using multiple regression method. Based on the result of analysis concluced that the variable independent free cash flow have a negative and significant effect on earning management. It means that companies with high free cash flow will restrict the practice of earnings management. While the audit quality no significance effect on earning management.]]>
<![CDATA[Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan ]]>
<![CDATA[Agustia, Dian]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v1n2.p190-214
<![CDATA[AbstractEnvironmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal operational costs company. Environmental costsare groupedinenvironmentalmedia, amongothers: (a) water/climate, (b) Wastewater, (c) waste, (d) soil/groundwater, (e) noise/vibration, (f) biodiversity/landscape, (g )radiation. Classification ofenvironmental mediais based onUnitedNationsStatisticsDivisionpublicationentitledIntegratedEnvironmentaland EconomicAccounting. The mediaenvironmentisrepresentedcategoriesof environmentalimpactscausedtonature.]]>
<![CDATA[Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality ]]>
<![CDATA[Rahmawati, Annisa]]>;
<![CDATA[Agustia, Dian]]>;
<![CDATA[Bernawati, Yustrida]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v11n1.p%p
<![CDATA[Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[Oktyawati, Dianila]]>;
<![CDATA[Agustia, Dian]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.10.2.195-214
<![CDATA[Income smoothing is an effort to reduce fluctuations of earnings by manipulating earnings so thatthe amount of profit a period is not too different from the amount of profit the previous period. Theaim of income smoothing is to improve perceptions of management’s performance and improvethe company’s image in the eyes of external parties. The existence of income smoothing gave animpact on the stock return. The aim of this paper was to study and to know the empirical evidenceabout the impact of profitability, leverage, and value of firm due to income smoothing and stockreturn. This study was as a basic research by using quantitative approach. Secondary data wasused in this study and it’s included the finance report and stock market of Manufacturing Companywhich was registered in Bursa Efek Indonesia (BEI) during the year of 2008-2010. Sample of this paper was 68 firms was gotten by purposive sampling method. This study used path analysis method. The result showed that profitability and leverage had significant and positive impact onincome smoothing. While the value of the company did not have a significant impact on incomesmoothing. Income smoothing had significant and negative impact on the stock return. This studyalso showed that profitability, leverage, and value of company did not have a significant impacton the stock return. Income smoothing as intervening variables did not give impact partiallybetween profitability, leverage and value of company to the stock return.]]>
<![CDATA[Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan ]]>
<![CDATA[Agustia, Dian]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v1n2.p190-214
<![CDATA[AbstractEnvironmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal operational costs company. Environmental costsare groupedinenvironmentalmedia, amongothers: (a) water/climate, (b) Wastewater, (c) waste, (d) soil/groundwater, (e) noise/vibration, (f) biodiversity/landscape, (g )radiation. Classification ofenvironmental mediais based onUnitedNationsStatisticsDivisionpublicationentitledIntegratedEnvironmentaland EconomicAccounting. The mediaenvironmentisrepresentedcategoriesof environmentalimpactscausedtonature.]]>
<![CDATA[Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality ]]>
<![CDATA[Rahmawati, Annisa]]>;
<![CDATA[Agustia, Dian]]>;
<![CDATA[Bernawati, Yustrida]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v11n1.p44-52
<![CDATA[Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.]]>
<![CDATA[Pengaruh Free Cash Flow Dan Kualitas Audit Terhadap Manajemen Laba ]]>
<![CDATA[Agustia, Dian]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v4n2.p105-118
<![CDATA[AbstractAsymmetric information refers to a situation where one party has more information than the other party. The agency problems arise from asymmetric information in the principal agent contracts. In addition, there are also several factors that could affect earnings management that is free cash flow and audit quality. The aim of this research is to provide empirical evidence about the impact of free cash flow and audit quality variables on discretionary accruals, as a measure of Earnings Management with the control variables company’s size. This research used 103 manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2007-2011. Data were analyzed using multiple regression method. Based on the result of analysis concluced that the variable independent free cash flow have a negative and significant effect on earning management. It means that companies with high free cash flow will restrict the practice of earnings management. While the audit quality no significance effect on earning management.]]>
<![CDATA[Nonaudit services, audit committee characteristics and accruals quality in Malaysia ]]>
<![CDATA[Wan Zurina Nik Abdul Majid]]>;
<![CDATA[Effiezal Aswadi Abdul Wahab]]>;
<![CDATA[Hasnah Haron]]>;
<![CDATA[Dian Agustia]]>;
<![CDATA[Mohammad Nasih]]>
<![CDATA[ Asian Journal of Accounting Research Volume ahead-of-print Issue ahead-of-print ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-09-2020-0090
<![CDATA[The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee as the determinant for accruals quality. Next, the study examines whether these characteristics mitigate the relationship between NAS and accruals quality.The study employs descriptive analysis, univariate tests and multivariate regression to investigate the potential effect of NAS on acruals quality. Data for audit committee characteristics were hand collected from annual reports downloaded from Bursa Malaysia's website.Based on 1,118 firm-year observations for the period 2009–2011, the study finds that NAS negatively impact accruals quality. This empirical result indicates that the economic bond that is created between auditors and clients restricts the auditors from performing their duty objectively. A fully independent audit committee weakens the negative relationship between NAS and auditor independence.The sample period represents a limitation since it only covers three years of data. This limitation is largely driven by the nature of data collection of NAS fees.These results contribute to Malaysia's policy deliberation to account for the effects of NAS on auditor independence and the oversight role of an audit committee. This study contributes to theoretical perspectives on accruals quality and corporate governance in Malaysia.The novelty of this research, coupled with institutional data in Malaysia, claims the originality of this research.]]>
<![CDATA[ANALISIS DAMPAK RENCANA PENERAPAN ISAK 16: PENYELENGGARAAN PRASARANA KERETA API RINGAN/ LIGHT RAIL TRANSIT ]]>
<![CDATA[Bambang Budi Prasetyo]]>;
<![CDATA[Dian Agustia]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v16i2.8101
<![CDATA[The purpose of this research is to analyze the impact of the implementation plan of ISAK 16 by KAI, the other purpose of this research is to discuss what issues might be faced by KAI in the plan to implement ISAK 16. This type of research is qualitative research using descriptive research method. The study found that the implementation plan of ISAK 16 by KAI will have an impact on accounting problems, the problems that will be faced are the problems of revenue recognition to construction services, the decline in the value of intangible assets and the recognition of fixed assets. Based on the impact of the implementation plan of ISAK 16 by KAI, the recognition of revenues to construction services can be fiscal corrected, the decline in the value of intangible assets can be minimized by continuing to generate future cash flows from subsequent use of assets or other assets and ask for clarification and affirmation to Dewan Standar Akuntansi Keuangan (DSAK) on the issue of recognition of property and equipment. Keywords: Infrastructure, Concession Agreement, Light Rail Transit]]>
<![CDATA[Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan ]]>
<![CDATA[Dian Agustia]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 1 No 2: AKRUAL: Jurnal Akuntansi (April 2010) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v1n2.p190-214
<![CDATA[AbstractEnvironmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal operational costs company. Environmental costsare groupedinenvironmentalmedia, amongothers: (a) water/climate, (b) Wastewater, (c) waste, (d) soil/groundwater, (e) noise/vibration, (f) biodiversity/landscape, (g )radiation. Classification ofenvironmental mediais based onUnitedNationsStatisticsDivisionpublicationentitledIntegratedEnvironmentaland EconomicAccounting. The mediaenvironmentisrepresentedcategoriesof environmentalimpactscausedtonature.]]>
