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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment The Indonesian Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Sari Atmini
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH TINGKAT PENGUNGKAPAN WAJIB DAN PENGUNGKAPAN SUKARELA TERHADAP BIAYA MODAL EKUITAS Wulandari, Putu Prima; Atmini, Sari
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: The Influence of mandatory disclosure and voluntary disclosure towards cost of equity capital. The purpose of this research is to analyze the effect of mandatory disclosure and voluntary disclosure towards cost of equity capital. This research used the multiple regression and t-test with total asset as a variabel control. The sample used were 84 companies listed in IDX until December 2007. Purposive sampling used as sampling method. The result shows that there is a difference effect of voluntary disclosure between liquid and non liquid com-pany. Mandatory disclosure does not having an affect in liquid and non liquid company. Whereas, voluntary disclosure has significant influence in non liquid companybut voluntary disclosure does not affect in liquid company. Abstrak: Pengaruh Tingkat Pengungkapan Wajib dan Pengungkapan Sukarela terhadap Biaya Modal Ekuitas. Tujuan penelitian ini adalah untuk menganali-sis pengaruh pengungkapan wajib dan pengungkapan sukarela terhadap biaya modal ekuitas. Penelitian ini menggunakan regresi multipel dan t-testdengan total aset sebagai variabel kontrol. Sampel yang digunakan sejumlah 84 peru-sahaan yang tercatat di IDX sampai Desember 2007. Metode pengambilan sam-pel menggunakan purposive sampling. Penelitian ini menunjukkan hasil bahwa terdapat perbedaan pengaruh pengungkapan sukarela antara perusahaan lan-car dan tidak lancar. Pengungkapan wajib tidak berpengaruh pada perusahaan lancar dan tidak lancar. Sementara itu, pengungkapan sukarela berpengaruh signifikan pada perusahaan tidak lancar tetapi pengungkapan sukarela tidak berpengaruh pada perusahaan lancar.
Manfaat Laba dan Arus Kas Untuk Memprediksi Kondisi Financial Distress pada Perusahaan Textile Mill Products dan Apparel and Other Textile Products yang Terdaftar di Bursa Efek Jakarta Atmini, Sari; Andayani, Wuryan
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.148

Abstract

Financial distress condition happens before bankruptcy. This condition can be predicted using models that have developed by many researchers. Most financial distress prediction models rely on financial data, which is easier to obtain, and focus on earnings. The purpose of this research is to examine whether cash flow or earnings that can better predict financial distress condition of a firm. Besides, this research tries to build a model to predict financial distress condition of a firm using financial and non-financial data. This research uses analysis sample and holdout sample. The analysis sample consists of 60 firm-year from 24 different firms in earnings model and 60 firm- year from 24 different firms in cash flow model. The holdout sample consists of 23 firms. The statistic method used is multiple discriminant analysis (MDA). The result of this study shows that earnings can better predict financial distress condition. In other words, it is harder to predict financial distress condition defined in terms of cash flow than in profitability. Key words: financial distress, cash flow, earnings
Investigasi Motivasi dan Strategi Manajemen Laba pada Perusahaan Publik di Indonesia Achmad, Komarudin; Subekti, Imam; Atmini, Sari
TEMA Vol 8, No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.599 KB) | DOI: 10.18202/tema.v8i1.106

Abstract

This study investigates the existence of earnings management motivations and strategies. Based on ordinary least square regression, this study indicates that debt covenant and political cost motivations affect earnings management.  However, bonus plan motivation and accounting method choice strategy do not affect earnings management. Investigation on earnings management practices explains that bonus plan motivation affect income increasing, not income decreasing. This study finds that the managers of public firms in Indonesia do not use accounting method choices as earnings management strategy.  Some of them choose to use a little of accruals accounting flexibility and prefer both GAAP violations and intercompany transactions strategies. This study identifies that the motivations of debt covenant, political cost and owners’ wealth as well as the strategy of accruals accounting flexibility are earnings management practices with global value. Otherwise, earnings management practices with local value consist of motivation caused by both debt restructuring and going concern constraint and strategy through GAAP violations and intercompany transactions. Key  Words: Earnings  management,  Motivation,  Bonus plan,  Debtcovenant,  Political  cost,  Owners’ wealth,  Debt  restructuring,  Going concern,  Strategy,  Accounting  method choice,  Accruals  accounting flexibility, GAAP violations, Inter company transactions, Global value, Local value
ABSTRACT FACTORS AFFECTING THE AFFECTING THE READINESS OF PP NO.71 TAHUN 2010 ABOUT GOVERNMENT ACCOUNTING STANDARDS (Case Study on Working Units in KPPN Malang’s Working Area) Ardiansyah syah; Sari Atmini
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to analyze factors affecting the readiness of application of accrual-based government accounting standards at working unit level. This study was motivated by the  issuance of PP 71 of 2010 about Government Accounting Standards which will be implemented in 2015. This research is conducted on 160 working units  in KPPN Malang’s working area by using questionnaires. Data used in this research was 118 data. The Independent variables in this research are human resources quality, organizational commitment, and communication. The dependent variable is the readiness of the application of accrual-based government accounting standards.  Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that factors affecting the readiness of application of accrual-based government accounting standards are human resource quality and communication. While the organizational commitment, is not affecting the readiness of application of accrual-based government accounting standards.   Key words:  readiness of application of accrual-based government accounting standards, human resources quality, organizational commitment, and communication.
IMPLEMENTASI PSAK NO. 64 TENTANG PERLAKUAN AKUNTANSI BIAYA EKSPLORASI DAN EVALUASI (STUDI KASUS PADA PT. MEDCO ENERGI INTERNASIONAL TBK.) Oksidea Riveta; Sari Atmini
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Perlakuan akuntansi biaya eksplorasi dan evaluasi diatur dalam PSAK No. 64 yang baru berlaku efektif di Indonesia pada 1 Januari 2012. Tujuan dari penelitian ini adalah untuk menjelaskan dan mengevaluasi implementasi PSAK No. 64 (2011) tentang Aktivitas Eksplorasi dan Evaluasi pada Pertambangan Sumber Daya Mineral di PT Medco Energi Internasional Tbk. Untuk mendapatkan pemahaman yang mendalam atas implementasi PSAK No. 64, maka penelitian dilakukan dengan menggunakan metode penelitian kualitatif dengan  studi kasus sebagai pendekatan penelitian. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Setelah dilakukan analisis terhadap hasil wawancara dan penelusuran terhadap dokumen perusahaan berupa mutasi Asset Under Construction, penilaian biaya geologi dan geofisika, dan jurnal reklasifikasi biaya pengeboran, diketahui bahwa PT Medco Energi Internasional Tbk belum sepenuhnya menerapkan PSAK No. 64 dengan baik. Perlakuan akuntansi terhadap biaya eksplorasi dan evaluasi yang belum sesuai dengan PSAK No. 64 yaitu mengenai pengakuan biaya overhead eksplorasi, penurunan nilai yang dilakukan pada salah satu blok yang akan dijual, serta penyajian aset eksplorasi dan evaluasi dalam laporan posisi keuangan yang tidak diklasifikasikan berdasarkan sifatnya. Rekomendasi yang bisa diberikan bagi perusahaan adalah (1) sebaiknya perusahaan mulai mengklasifikasikan  aset eksplorasi dan evaluasi berdasarkan jenis biaya yang dikeluarkan pada masing-masing blok agar biaya dapat diklasifikasikan berdasarkan sifatnya (2) membuat metode pengalokasian biaya overhead eksplorasi. Di luar hal-hal yang telah disebutkan sebelumnya, perlakuan akuntansi atas biaya eksplorasi dan evaluasi di PT Medco Energi Internasional Tbk telah sesuai dengan PSAK No. 64. Kata kunci: aktivitas eksplorasi dan evaluasi, biaya eksplorasi dan evaluasi, perlakuan akuntansi.
Perbedaan Perilaku Auditor dalam Situasi Konflik Audit Dilihat dari Segi Gender: Peran Locus of Control, Komitmen Profesi, dan Kesadaran Etis Tuban Drijah Herawati; Sari Atmini
Jurnal Aplikasi Manajemen Vol 8, No 2 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objectives of this study are to empirically examine: 1) the interaction effect between personality variables (locus of control, professional commitments, and gender) and cognitive style variables (ethical awareness) to auditors’ reactions in audit conflict situations, 2) whether there are differences in the interaction effect between locus of control and ethical awareness to auditors’ reactions in audit conflict situations between male and female auditors, and 3) whether there are differences in the interaction effect between professional commitments and ethical awareness to auditors’ reactions in audit conflict situations between male and female auditors. This research used 39 auditors working in audit firm located in Surabaya and Malang as respondents. Data were analyzed using multiple regression analysis. The results of this research show that gender affect auditors’ response in audit conflict situations and that there is an interaction between gender and ethical awareness to auditors’ response in audit conflict situations. On the contrary, this research could not find any interactions between locus of control and ethical awareness. This research could not find any interactions between professional commitments and ethical awareness to auditors’ response in audit conflict situations either. Nevertheless, for female auditor sub sample, this research succeeded in finding interaction between locus of control and ethical awareness to auditors’ response in audit conflict situations.Keywords: locus of control, professional commitments, ethical awareness, gender, audit conflict situations
Reaksi Pasar terhadap Pengukuran Kinerja Perusahaan Prospector dan Defender: Bukti Tambahan untuk Periode Setelah Krisis Erwin Saraswati; Sari Atmini
Jurnal Aplikasi Manajemen Vol 7, No 4 (2009)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Miles and Snow devide firm’s strategy into four types, which are prospector, defender, analyzer and reaction, with prospector and defender as the two extremes. The objectives of this research are to empirically examine the differences in accounting performance between prospector and defender firms and the differences in market reaction as well. Accounting performance are measured by earnings before tax, discontinued operation and extraordinary items, sales growth and dividend payout ratio. Market reaction is proxied by cumulative abnormal returns. Sample of this research consists of 60 firms, 33 firms are categorized as prospectors and 27 firms are categorized as defenders. Data of this research are analyzed using Mann-Whitney U test. The results of this research show that there are no differences in earnings before tax, discontinued operation and extraordinary items, sales growth and market reaction between prospector firms and defender firms. On the contrary, this research found that dividend payout ratio of defender firms are higher than dividend payout ratio of prospector firms, as predicted.Keywords: Defender, prospector, financial performance, market reaction
PENGARUH TINGKAT PENGUNGKAPAN WAJIB DAN PENGUNGKAPAN SUKARELA TERHADAP BIAYA MODAL EKUITAS Putu Prima Wulandari; Sari Atmini
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.539 KB) | DOI: 10.18202/jamal.2012.12.7172

Abstract

Abstract: The Influence of Mandatory Disclosure and Voluntary Disclosure towards Cost of Equity Capital. The purpose of this research is to analyze the effect of mandatory disclosure and voluntary disclosure towards cost of equity capital. This research used the multiple regression and t-test with total asset as a variabel control. The sample used were 84 companies listed in IDX until December 2007. Purposive sampling used as sampling method. The result shows that there is a difference effect of voluntary disclosure between liquid and non liquid company. Mandatory disclosure does not having an affect in liquid and non liquid company. Whereas, voluntary disclosure has significant influence in non liquid company but voluntary disclosure does not affect in liquid company.  Abstrak: Pengaruh Tingkat Pengungkapan Wajib dan Pengungkapan Sukarela terhadap Biaya Modal Ekuitas. Tujuan penelitian ini adalah untuk menganalisis pengaruh pengungkapan wajib dan pengungkapan sukarela terhadap biaya modal ekuitas. Penelitian ini menggunakan regresi multipel dan t-test dengan total aset sebagai variabel kontrol. Sampel yang digunakan sejumlah 84 perusahaan yang tercatat di IDX sampai Desember 2007. Metode pengambilan sampel menggunakan purposive sampling. Penelitian ini menunjukkan hasil bahwa terdapat perbedaan pengaruh pengungkapan sukarela antara perusahaan lancar dan tidak lancar. Pengungkapan wajib tidak berpengaruh pada perusahaan lancar dan tidak lancar. Sementara itu, pengungkapan sukarela berpengaruh signifikan pada perusahaan tidak lancar tetapi pengungkapan sukarela tidak berpengaruh pada perusahaan lancar.
Pengaruh Mekanisme Corporate Governance terhadap Innate Accruals Quality dan Discretionary Accruals Quality Sari Atmini
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objectives of this research empirically are to examine the effects of independent commissioner and audit committee characteristics (number of member, competencies, independency and frequency of meeting), to discretionary accruals quality and innate accruals quality. The sample of this research was determined using purposive sampling method. There are 46 companies fulfill the criteria. Data were analyzed using multiple regression analysis. The results of this research show that independent commissioner and audit committee characteristics (number of member, competencies, independency and frequency of meeting) do not affect discretionary accruals quality and innate accruals quality.Keywords: independent commissioner, audit committee, discretionary accruals quality, innate accruals quality
Asosiasi Siklus Hidup Perusahaan dengan Incremental Value- Relevance Informasi Laba dan Arus Kas Sari Atmini
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.81

Abstract

The objectives of this study is to empirically examine the association between corporate life-cycle and the incremental value-relevance of earnings and cash flows. Value-relevance is defined as the ability to explain cross-sectional variation in market value of equity.Corporate life-cycle consists of four stages: start-up, growth, mature, and decline. Firms in different life-cycle stages have different characteristics. The differences in the life-cycle stages affect the usefulness of accounting performance measures, such as earnings and cash flows.Four criteria are used to identify a start-up firm-year observation: (1) firm was founded between 1988 and 1997, (2) firm was not formed as a result of divestiture, merger, or other form of restructuring, (3) firm had no more than one year of sales history prior to going public, and (4) only the first three years  of firm s data are included after the founding date. Four classification variables are used to classify firm-year observations in to growth, mature, and decline: percent sales growth, capital expenditure as a percentage of total value of the firm, annual dividend as a percentage of income, and age of the firm. Based on these criteria, 54 firm-year observations from 41 different firm are taken as samples, consisting of 37 firm-year observation from 26 different firm in the growth stage and 17 firm-year observation from 15 different firms in the mature stage.Data are analyzed using multiple regression analysis. Because of the limitation of the samples, this study is not succeeded to test the hypothesis that relate to start-up and decline stages. The results show that market value of equity of growth firms is influenced by earnings and cash flows from financing activities. Earnings and financing cash flows associate positively with market value of equity. There are no association between cash flows from operation activities and cash flows from investments activities. Investment cash flows associate negatively with market value of equity. There are no association between earnings, cash flows from operation activities, and cash flows from financing activities and market value of equity.Overall, this study provides evidence  that corporate life-cycle influences the incremental value-relevance of earnings and cash flows. Earnings and cash flows from financing activities appear to be value-relevant in mature stage.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Ardiansyah syah Arum Prastiwi Arum Prastiwi Aulia Fuad Rahman Bambang Subroto Elieva Septia Putri Elsa Putri Zahra Erwin Saraswati Erwin Saraswati Giffari Muhammad Farhanyudha Harina Paramastri Hisky Ryan Kawulur Komarudin Achmad Mirna Amirya Muhammad Dahlan Naufal Attallah Dirha Kirana Oksidea Riveta Putra Sijabat Putu Prima Wulandari Richardo Jaya Perwira Roekhudin, Roekhudin Treanetta Hening Renanty Truly Wulandari Truly Wulandari Tuban Drijah Herawati Vina Zalfaa' Wuryan Andayani Yahya Yeshua Ahmad