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All Journal Jurnal Akuntansi Multiparadigma Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Bisnis dan Akuntansi Menara Ilmu Jurnal Kajian Akuntansi dan Auditing
Fivi Anggraini
Fakultas Ekonomi Universitas Bung Hatta
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH EARNINGS MANAGEMENT TERHADAP KONSERVATISMA AKUNTANSI FIVI ANGGRAINI
Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): 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 (324.964 KB) | DOI: 10.34208/jba.v10i1.120

Abstract

The objective of the research is to find out empirical evidence of the influence of earnings management on conservatism accounting. The population of the study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria manufacturing business publishing financial statement of per 31 December. There were 58 companies meeting the criteria. Data analysis was carried out in terms of financial report during 2001-2006. The hyphoteses of research were tested using logistic regression. The research prove that if related by earnings management, company manager tend to use the accountancy which conservative not will limit the action of opportunistic management. The results show that earnings management influence conservatism accountancy is not consistent used company in Indonesia because still the existence of some of more opting company to use the conservative accountancy or use the accountancy is not conservative.
PENGARUH STRATEGI BISNIS, CAPITAL INTENSITY DAN MULTINATIONALITY TERHADAP TAX AVOIDANCE Fivi Anggraini; Nadia Dwi Astri; Arie Frinola Minovia
Menara Ilmu Vol 14, No 2 (2020): VOL. XIV NO. 2 JULI 2020
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v14i2.1961

Abstract

Pajak dianggap sebagai beban bagi perusahaan karena akan meningkatkan biaya dan mempengaruhi laba. Salah satu upaya yang dilakukan oleh perusahaan dalam meminimalkan beban pajak adalah dengan melakukan penghindaran pajak. Penghindaran pajak adalah upaya hukum untuk mengurangi pajak terhutang. Di antara faktor-faktor yang mempengaruhi penghindaran pajak adalah strategi bisnis, intensitas modal, dan multi-kebangsaan. Studi ini menguji secara empiris pengaruh strategi bisnis, intensitas modal, dan multi-kebangsaan terhadap penghindaran pajak di perusahaan sub-sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sumber data diperoleh dari situs web Bursa Efek Indonesia www.idx.co.id, yang berjumlah 28 perusahaan dengan total 140 pengamatan. Hasil penelitian ini membuktikan bahwa hanya intensitas modal yang mempengaruhi penghindaran pajak di perusahaan sub sektor properti dan real estat. Namun, pengaruh strategi bisnis dan multi-kebangsaan mempengaruhi penghindaran pajak belum terbukti. Penelitian ini menyiratkan bahwa pembuat kebijakan pajak harus lebih berhati-hati dalam membuat kebijakan agar tidak menjadi celah oleh perusahaan untuk melakukan penghindaran pajak yang akan berdampak pada reputasi perusahaan di masyarakat dan hukum.
Analisis Pemilihan Saham dan Tingkat Risiko terhadap Kinerja Reksa Dana Saham Putri Yolanda; Fivi Anggraini; Yeasy Darmayanti
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.867 KB) | DOI: 10.37301/jkaa.v14i2.14

Abstract

Mutual funds performance is one of the most important method to measure the capability of Mutual funds, this method will answer your question whether the mutual funds can be used as a good priority in investment or not. Beside that, the manager’s ability in selecting share also play the big role, since the choice that made by the manager will determine how much “return” will be received by the investors. After that, the high risk in investment, which later will show up, should be considered before taking the final decision in selecting share.This study aimed to verify the effect of share selection and the level of risk on the performance of mutual fund sharesThe data used in this study is the share of mutual funds in 2009-2011 and the samples are 18 mutual funds selected by using purposive sampling method. The data are obtained from the NAB of each fund which can be obtained at Bapepam-​​LK. Based on the results of hypothesis for regression models, we found out that selecting share give a great influence on Mutual funds performance and the level of risk has no significant effect on the in Mutual funds performance.
Linkage of Entrepreneurial Orientation on Business Performance of Women Entrepreneurs and Mediation Role of Competitive Advantage Fivi Anggraini; Daniati Puttri; Hana Nabila
Jurnal Manajemen dan Kewirausahaan Vol 10, No 1 (2022): June 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v10i1.6745

Abstract

Entrepreneurial orientation is an important mechanism for small and medium enterprises to persist in a dynamic business atmosphere. This study intends to inspect the role of competitive advantage in the connection between entrepreneurial orientation and business performance Small and medium business women entrepreneurs where the population of this study. They were engaged in culinary businesses registered with the Department of Cooperatives SMEs, Padang City, West Sumatra. The random sampling method in a survey method is used in data collection. The Slovin formula with the calculation results of 97 culinary SMEs. This study used the SmartPLS (Partial Least Square) program in analyzing the data and test hypotheses. The results of hypothesis testing showed that competitive advantage significantly affects the connection between entrepreneurial orientation and women's business performance. This study suggests that the women entrepreneurs with entrepreneurial orientation attitudes are to create added value and competitive advantage for the businesses. Hence, their businesses have more advantages than the other similar businesses, which do not have an entrepreneurial orientation attitude.
DO CEO CHARACTERISTICS AND WOMEN ON BOARDS DRIVE EARNINGS MANAGEMENT? Fivi Anggraini; Riska Gustivani
Jurnal Akuntansi Multiparadigma Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.3.34

Abstract

Abstrak – Apakah Karakteristik CEO dan Posisi Pemimpin Wanita Memicu Manajemen Laba?Tujuan Utama – Penelitian ini menginvestigasi bagaimana karakteristik chief executive officer (CEO) dan pemimpin wanita berdampak pada manajemen laba.  Metode – Metode regresi data panel digunakan dalam penelitian ini. Sampel penelitian adalah 23 perusahaan sektor industri konsumsi yang terdaftar pada Bursa Efek Indonesia selama 2016-2020.Temuan Utama – Beberapa proksi karakteristik CEO mampu memicu manajemen laba, yaitu usia, masa jabatan, keanggotaan dewan, kompensasi, dan keahlian. Pada sisi lain proksi pemimpin wanita tidak menimbulkan perilaku tindakan manajemen laba. Hasil ini menunjukkan bahwa CEO dengan keahlian khusus dapat mempengaruhi kinerja perusahaan.Implikasi Teori dan Kebijakan – Hasil penelitian mendukung teori keagenan. Selain itu, penelitian ini merekomendasikan bahwa karakteristik CEO dan pemimpin wanita dapat memberikan pengetahuan tentang kinerja direktur utama terhadap perilaku manajemen laba.Kebaruan Penelitian – Penelitian ini mengkonseptualisasikan semua karakteristik CEO dan pemimpin wanita pada perusahaan sektor industri konsumsi.  Abstract - Do CEO Characteristics and Women on Boards Drive Earnings Management?Main Purpose – This study investigates how the characteristics of chief executive officers (CEOs) and women on board impact earnings management.Method - The panel data regression method is used in this study. The research sample is 23 companies in the consumer industry sector that are listed on the Indonesia Stock Exchange during 2016-2020.Main Findings – Several characteristic features of a CEO can trigger earnings management, namely age, tenure, board, compensation, and skills. On the other hand, the proxies for women on board do not lead to earnings management behavior. This study indicates that CEOs with special skills can influence company performance.Theory and Practical Implications – This study supports the agency theory. In addition, this study recommends that the characteristics of the CEO and women on board can provide knowledge about the performance of the main director on earnings management behavior.Novelty – This study conceptualizes all the characteristics of CEOs and women on board in industrial consumption sector companies.
Co-Authors Arie Frinola Minovia Daniati Puttri Hana Nabila Nadia Dwi Astri Putri Yolanda Riska Gustivani Yeasy Darmayanti