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All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Jurnal Akuntansi Bisnis
Eko Pudjo Laksono
Universitas Surabaya
Economics, Econometrics & Finance Education Social Sciences

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK EARNING MANAGEMENT BADAN USAHA SEKTOR PERBANKAN DI BEI 2008-2011 Debby Natalia; Eko Pudjo Laksono
CALYPTRA Vol. 2 No. 1 (2013): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.233 KB)

Abstract

Tujuan dari penelitian ini adalah untuk memeriksa dan menganalisis pengaruh dari mekanisme good corporate governance (ukuran komisaris , komisaris independen, kepemilikan manajerial, kepemilikan institusional terhadap manajemen laba. Ukuran dan leverage badan usaha adalah variabel kontrol. Penelitian ini menggunakan badan usaha sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2008-2011. Penelitian menggunakan Analisis Regresi Berganda dengan menggunakan SPSS 18.0 for Windows. Metode analisis dalam peneletian ini menggunakan Regresi Berganda. Dalam penelitian ini, discretionary accruals adalah proksi dari manajemen laba. Cross-sectional Modified Jones’ Model 1991 (Dechow et al 1995) yang digunakan untuk menentukan nilai discretionary accruals. Temuan penelitian menunjukkan bahwa mekanisme good corporate governance tidak berpengaruh terhadap manajemen laba.
PENERAPAN AUDIT DALAM MENILAI KEWAJARAN PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI “X” DI JEMBER M.Yoga Dharma Putra; Eko Pudjo Laksono; Rizky Eriandani
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.992 KB) | DOI: 10.30813/jab.v6i2.453

Abstract

This study aims to determine the fairness of presentation of financial statements, visible in the Cooperative "X" in Jember after an external audit conducted primarily in parts prone to misstatements and fraud in the financial statements that management can take immediate preventive measures that misstatements and fraud does not happen again in the cooperatives. Research object is lifted financial statements. The research focuses on the fairness of presentation of financial statements Cooperative "X" engaged in agri commodities TBN tobacco. In the collection and processing of data, the steps taken is to conduct a survey to cooperatives X in Jember to obtain information - information about the overview and organizational conditions. After data collection was conducted through questionnaires, interviews and observation and document analysis Of the results the application of audit for assess the fairness of financial statements business entity the year 2012 known that difference that arises on account sales due business entity wrong recorded sales who not supposed recognized in the year 2012 so that the thing has impact against another account and audit opinion about fairness of financial statements. Cooperative X needs to be more consistent in presenting any corresponding accounts in the financial statements the accounting policies used.Keyword : financial statements, the audit of financial statements, the fair presentation of the financial statements
Co-Authors Debby Natalia M.Yoga Dharma Putra Rizky Eriandani