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All Journal Indonesian Journal of Sustainability Accounting and Management Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Indonesian Journal of Sustainability Accounting and Management
YAVIDA NURIM
UNIVERSITAS JANABADRA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS AKRUAL TOTAL PADA KECEPATAN EARNINGS ADJUSTMENT : SEBELUM DAN SELAMA KRISIS MONETER YAVIDA NURIM
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1748.054 KB) | DOI: 10.34208/jba.v7i2.591

Abstract

This study aims to measure the speed of earnings adjustment of public companies before and during crisis. Different economic condition implies the different level of stress. Because crisis affects the level of stress, firms involve in larger effort to improve their performance. This study predicts that companies use accruals in improving their performance. Based on examination of seven characteristic industries, the results show that before crisis all industries (except automotive industry have negative speed of adjustment) have speed of adjustment between zero and one, but during crisis only four industries have same of speed (three remaining have speed over one). The results show a significant difference speed of adjustment before and during crisis. The use of total accruals influences the changes of the speed of earnings adjustment. However, it is not caused by earnings management since abnormal accruals do not influence the changes.
Industry Characteristics and Patterns of Sustainability Reports Yavida Nurim; Eka Noor Asmara
Indonesian Journal of Sustainability Accounting and Management Vol 3, No 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.87

Abstract

Since 2002, the Indonesian Government has encouraged listed and unlisted companies to disclose sustainability reports comprised of three performance indicators—economic, environmental, and social—as Global Reporting Initiatives (GRI) guidance. The main issue is that different industry characteristics have different orientations of sustainability reporting because of the differences between their main stakeholders. In fact, several GRI criteria do not match every industry characteristic. For example, banking does not report on materials, emissions, or pollution as part of their environmental performance. This research aims to identify the patterns of sustainability reporting from 2015 to 2016, based on industry characteristics. The study compares environmental and social performance reporting patterns of the manufacturing and financial sectors. Results show that manufacturers are more concerned with environmental performance while the financial sector is more concerned with social performance. This evidence contributes to the stakeholder theory and efforts in sustainability report modelling.
A Comparison of Experienced and Inexeperienced Auditors: The Role of Feedback on Internal Control Assesments YAVIDA NURIM
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.250

Abstract

Internal control task has a significant role in the overall process of an audit because it determines the scope of the auditor's examination. Therefore, auditors' competence as a result of obtaining experience will optimize the performance on internal control judgment. However, internal control as structured tasks which needs little judgment or experience has a rich learning environment. Therefore, it can be acquired through learning by doing as learning theory states that subjects who receive feedback after completing tasks will acquire knowledge which can only be acquired by professional auditors. This study uses experimental methods with students as participant and   survey methods with experienced auditors as participants. The findings show that subjects who receive feedback after the task completion have higher internal control performance rather than subjects who do not receive any feedback. The findings also show that an outcome feedback is more appropriate to facilitate learning than an explanatory feedback. Findings also show that experience auditors have lower internal control performance than inexperienced auditors who receive feedback after task completion. The results are consistent with prior research that internal control tasksare structured tasks. Due to such a characteristic, internal control task can be acquired through learning by doing as suggested by learning theory.
Industry Characteristics and Patterns of Sustainability Reports Yavida Nurim; Eka Noor Asmara
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.87

Abstract

Since 2002, the Indonesian Government has encouraged listed and unlisted companies to disclose sustainability reports comprised of three performance indicators—economic, environmental, and social—as Global Reporting Initiatives (GRI) guidance. The main issue is that different industry characteristics have different orientations of sustainability reporting because of the differences between their main stakeholders. In fact, several GRI criteria do not match every industry characteristic. For example, banking does not report on materials, emissions, or pollution as part of their environmental performance. This research aims to identify the patterns of sustainability reporting from 2015 to 2016, based on industry characteristics. The study compares environmental and social performance reporting patterns of the manufacturing and financial sectors. Results show that manufacturers are more concerned with environmental performance while the financial sector is more concerned with social performance. This evidence contributes to the stakeholder theory and efforts in sustainability report modelling.
Co-Authors Eka Noor Asmara Eka Noor Asmara Ertambang Nahartyo Indra Wijaya Kusuma Supriyadi Supriyadi