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All Journal Jurnal Akuntansi Profesi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Owner : Riset dan Jurnal Akuntansi Indonesian Journal of Accounting and Governance Akurasi : Jurnal Studi Akuntansi dan Keuangan Prosiding National Conference for Community Service Project Global Financial Accounting Journal Enrichment : Journal of Management Journal Of Human And Education (JAHE) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Serly Serly
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengujian Investment Ratio dalam Mendeteksi Laporan Keuangan yang Dimanipulasi Veronica Veronica; Serly Serly
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.222

Abstract

Laporan keuangan berperan penting dalam menyediakan informasi mengenai kinerja perusahaan. Kinerja perusahaan yang baik menarik minat investor dan dapat meningkatkan pengembalian investor. Namun, tidak semua perusahaan mampu menghasilkan kinerja perusahaan yang baik yang akhirnya mendorong perusahaan melakukan manipulasi pada laporan keuangan. Penelitian ini dilakukan dengan tujuan mendeteksi manipulasi pada laporan keuangan dengan memanfaatkan rasio investasi berupa laba per saham, dividen per saham, rasio harga laba, rasio pembayaran dividen, total keuntungan saham, dan keuntungan dividen. Pengindikasian manipulasi dilakukan dengan pengukuran M-score. Sebagai penelitian kuantitatif, penelitian ini menggunakan data sekunder berupa laporan tahunan dan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan laba per saham dan keuntungan dividen berpengaruh signifikan positif terhadap manipulasi laporan keuangan, dan dividen per saham berpengaruh signifikan negatif, sedangkan rasio harga laba, rasio pembayaran dividen, dan total keuntungan saham tidak berpengaruh signifikan terhadap manipulasi laporan keuangan.
Analisis Pengaruh Modal Bank, Ukuran Bank, Konsentrasi Pasar, Kepemilikan, Inflasi Terhadap Profitabilitas Bank Serly Serly; Jennifer Jennifer
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.41221

Abstract

The purpose of this study is to determine the effect of bank capital, bank size, concentration, ownership, inflation on bank profitability. The method that is used by this study is panel data regression analysis method and this study uses secondary data and the data needed by researchers is obtained from the reports of public companies engaged in banking in Indonesia and listed on the IDX (Indonesian Stock Exchange) during the 2016-2020 period. The results of the study stated that bank capital had no significant effect on bank profitability, bank size had a positive and significant effect on bank profitability, market concentration had no significant effect on bank profitability, ownership had no significant effect on bank profitability, and inflation had a positive and significant effect on bank profitability.Keywords: Bank Profitability, Internal Characteristic, Industry Structure, Economy Situation
THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIES Serly Serly; Apriliana Susanti
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i2.26325

Abstract

This study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX).Research population is companies in the Indonesia Stock Exchange in 2014-2018. The total population in the year of research was 627 companies and the samples that fit the criteria were 358 companies. Retrieval data was tested by using panel regression.From these results, it indicates the variable profitability have no significant on the quality of financial of financial statement disclosures (p=0,232 > 0,05). Company size has positive and significant effect on the quality of financial statement disclosures (p=0,002 < 0,05). Leverage does not significantly influence on the quality of financial statement disclosures (p=0,560 > 0,05). Community ownership does not significantly influence on the quality of financial statement disclosures (p=0,176 > 0,05). Type of auditor has positive and significant effect on the quality of financial statement disclosures (p=0,018 < 0,05).
Analyzing The Effect Of Bank Characteristic On Profitability In Banking Companies Listed In Indonesia Stock Exchange Serly Serly
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 6, No 1 (2021): APRIL 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v6i1.939

Abstract

This research is conducted to analyze the effect of bank characteristics on go public banks’ profitability in Indonesia. Return on asset, return on equity, and net interest margin are dependent variables in this research and involves five types of banking risks (credit, liquidity, security, capital, and insolvency), bank size and diversification, and cost efficiency. Research objects of this research are banking companies listed on Indonesian Stock Exchange (IDX). The research data is financial data issued by IDX from 2014 to 2018. Observation data collected in this research is processed using the regression panel method. The result from this research is that credit risk and insolvency risk has effect on return on asset and return on equity significantly. Liquidity risk, capital risk and bank size don’t have significant effect. Security risk and bank diversification effecting net interst margin significantly. Cost efficiency has effect on profitability significantly.
Tata Kelola Perusahaan dan Audit Report Lag pada Perusahaan Financial yang Terdaftar di Bursa Efek Indonesia Serly Serly
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.498

Abstract

This research seeks to examine the factors that affect the audit report lag of financial companies during the period of 2014-2018. Several factors are selected under this study consists of audit quality, audit committee, auditor changes, board of directors, frequency of board meetings, ability of board of directors, gender of board of directors, risk management committee, company size, and loss. 86 financial companies are sampled in this study. The researcher gained the data using purposive sampling method. The findings indicate the financial company listed in Indonesian Stock Exchange need the average of 71 days to submit audit financial report after the closing date. The variable of frequency of board meetings has significant positive response for the audit report lag, while the impact of board of directors and risk management committee is negative. Meanwhile, variables of the audit quality, audit committee, auditor changes, director expertise, board gender diversity, company size, and loss did not show significant influence on audit report lag. Overall, the finding in this study provides that monitoring activities through board meeting will allow management to discuss how to improve company performance and also reduced the delay corporate disclosure information to stakeholder.
Pengaruh Manajemen Risiko Kredit terhadap Profitabilitas Bank Perkreditan Rakyat di Kepulauan Riau Serly Serly; Edy Kurniawan
Global Financial Accounting Journal Vol 4 No 2 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i2.1231

Abstract

This study is aimed to identify the effect of credit risk management on the profitability of Rural Credit Banks in Riau Islands. Measurement of profitability in this dependent variable is in a form of return on assets and there are independent variables in this study in the form of capital adequacy ratio, non-performing loans, bank size, liquidity, inefficiency, and inflation. 38 banking companies are sampled in this study, all registered in the Financial Services Authority within the 2014-2018 period. Purposing sampling method is used to determine the acquired samples. Data collection is done by researching, analyzing, and studying the financial statements of the banking and then processed with the help of the Eviews software. The results showed the capital adequacy ratio, bank size, and inefficiency has a significant negative effect on return on assets. While the liquidity variable has a significant positive effect on return on assets and non-performing loan variables, while inflation do not have a significant relationship with return on assets.
The Effect of Financial Ratios in Detecting Fraudulent Company Listed on The Indonesia Stock Exchange Serly Serly; Eddy Eddy
Global Financial Accounting Journal Vol 4 No 2 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i2.1232

Abstract

Financial statements are means used by entities to communicate financially related circumstances to interested parties both related to the entity's internal and external entities. There are various types of fraud occur in the companies. Types of fraud cases that often occur are asset misappropriation and fraudulent financial statements. Asset Misappropriation is the kind of act of fraud committed by using or taking company property for personal gain. Fraudulent financial statements are defined as fraudulent actions committed by the manager of the company which in the form of material misstatement in the financial report for the purpose to attract the investor. The fraud can be financial or non-financial. This study is meant to examine the effect of financial ratios in detecting fraudulent financial statements. The independent variable used in this study consisted of 5 variables: leverage, profitability, asset composition, liquidity and capital turn over. This study used the financial statements listed on the Indonesia Stock Exchange (IDX) as samples. The sampling technique used in this study was purposive sampling. The period range of the financial statements used in this study is 2014-2018 or the range of 5 years. Collected data are then tested via SPSS software.
Analisis Pengaruh Tata Kelola Perusahaan, Environmental Sensitivity, Financial Distress, dan Manajemen Laba terhadap Pengungkapan Sukarela Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia Serly Serly
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6084

Abstract

The purpose of this research is to analyze the effect of good corporate governance, environmental sensitivity, financial distress, and earnings management on voluntary disclosure in family firms listed on the Indonesian Stock Exchange. Voluntary disclosure is measured by good corporate governance (board activity, board size, non-executive directors, foreign ownership, government ownership, institutional ownership, mangerial ownership, and number of shareholders), environmental sensitivity, financial distress, and earnings management as independent variable. Industry type and firm size as control variable. The data used in this study are the annual reports of non-financial companies listed on the Indonesian Stock Exchange. The target population consists of 139 firms or 695 firm-year observations of companies listed on the Indonesia Stock Exchange for the period 2011-2015. The data obtained were tested with panel regression. The results show that board size, number of shareholders, environmental sensitivity, and firm size have positive significant impact on voluntary disclosure. Institutional ownership and financial distress have negative significant impact on voluntary disclosure. In contrast, this research found that board activity, non-executive directors, foreign ownership, government ownership, managerial ownership, earnings management, and leverage have no significant effect on voluntary disclosure.
Analisis Pengaruh Karakteristik Perusahaan terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly Serly; Fanny Desmita Liyanti
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4702

Abstract

Dividend payout ratio is an important thing in the company. Investors can use the dividend payout ratio as a basis for making investment decisions. The purpose of this study is to examine whether the impact of firm size, leverage, profitability, firm age, growth, cash holding, and cash flow volatility on dividend payout ratio on the firms listed in Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample of this study consist of 460 firms from 688 firms listed in IDX from 2015 to 2019. The sampling method in this study was purposive sampling. The total sample is 2,300 observational data and 151 outlier data, after reducing the outlier data, the observational data becomes 2,149 data. The results of this study show that company age has a significant positive impact on the dividend payout ratio, while company size, leverage, profitability, growth, cash holdings and cash flow fluctuations have no effect on the dividend payout ratio. The results of the regression model test show that the ability of all independent variables can explain 62.318% of the dividend policy, while 37,682% is explained by other variables not included in the research model.
Effect of Earning Management on Incentive Compensation Moderated by Women Executive Director on Board Serly Serly; Melani Melani
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.662 KB) | DOI: 10.35335/enrichment.v12i5.856

Abstract

This study aims to determine the Effect of Earning Management on Incentive Compensation Moderated by Female Executive Director On Board in Manufacturing Companies Listed on the Indonesia Stock Exchange. The design in this study is quantitative in nature with an emphasis on how to study theory and things in measuring variables with numbers and how these data can follow statistical data or procedures. As well as in terms of the purpose of this study can be characterized as a theoretical characteristic in presenting the basics as well as whether there is an influence or linkage to a significant influence or not in the connected variables. In this study, annual data is collected from the financial reports of manufacturing companies listed on the IDX via the www.idx.co.id page from 2016 to 2021. The results of this study show that there is no effect of Earning Management on Incentive Compensation Moderated by the Female Executive Director on Board, there is no influence between Earning Management on Incentive Compensation. The Adjusted R Square test results obtained an Adjusted R Square value of 0.724708 so that it can be stated that the independent variables simultaneously have a significant effect on the dependent variable by 72.47%, the rest is influenced by other variables not used in this study.
Co-Authors Andy Lau Angelina Tan Angelina Tandjaya Anjela Rini Febiana Apriliana Susanti Astina Fanfani Aulia Prastika Ekafasa Christian, Natalis Christina Sabaria Br. Nadaek Cicilia Antonia Sim Cyntia Damayanti Sihombing Darma Pratama Putra Debby Melandy Delfina Muthia Sabella Delnecca Delnecca Delnecca Delnecca Deni Ariadi Diajeng Fadia Islamiyati Eddy Eddy Edy Kurniawan Ernestine Ernestine Estin Rose Eviyani Eugene Adelia Budiawan Fanny Desmita Liyanti Franklin Franklin Haris Yukie Hellena Risvi Herlina Natalia Jason Sebastian Bachtiar Javier Chevanton Jennifer Jennifer Jennifer Lim Jeslyn Fedelia Jessica Jessica Josephine Ardini Yaputri Josline Josline Lidia Wati Melani Melani Melci Priska Alfanu Zebua Mery Susanti Milenia Panca Wijaya2 Najih Tamama Natalia Christina Nathaniel Leonard Reynaldo Saputra Nini Cartina Nur Alisha Ainaya Nurul Iffatil Azizah Nurul Ihza Raffris Raffris Ramadhinda Putri Gitasari Sherlin Sherlin Stephen Stephen SUMANTRI SUMANTRI Surya Tjahyadi Terezkya Ru Venita Christine Veriawati Veriawati Veronica Veronica Yanni Yanni Yusnelly Yusnelly