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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Ekonomi dan Bisnis Dharma Andalas ACADEMICS IN ACTION Journal of Community Empowerment Jurnal Akuntansi Bisnis Jurnal Bina Akuntansi JURNAL AKUNTANSI Jurnal Ekonomi Jurnal Ekonomi Perusahaan Jurnal Penelitian Pendidikan Indonesia Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan
Prima Apriwenni
Institut Bisnis dan Informatika Kwik Kian Gie
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Akuntansi Bisnis

 1 
PENGARUH UKURAN PERUSAHAAN, LABA/RUGI PERUSAHAAN,KOMPLEKSITAS OPERASI PERUSAHAAN, DAN REPUTASI KAPTERHADAP AUDIT DELAY PADA PERUSAHAANPERTAMBANGAN Jessica Tricia; Prima Apriwenni
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.203 KB) | DOI: 10.30813/jab.v10i1.989

Abstract

The background of this research there were inconsistent results on the variables that affect audit delay. Besides that, in 2015 several companies suspended by the Stock Exchange because of late financial reports.This study aimed to research the influence of company size, company’s profit/loss, company’s operations complexity and reputation of public accountant firm on audit delay. This study has done at mining companies listed in Indonesian Stock Exchange during the period 2012-2014. The sampling method used purposive sampling and obtained 96 as total sample. Linear regression analysis is used as analysis technique. This research concluded that company’s profit/loss and reputation of public accountant firm negatively influenced on audit delay. Company size didn’t affect to audit delay. Company’s operations complexity was no conclusion.  Keywords :audit delay, company size, company’s profit/loss, company’s operations complexity,  reputation of public accountant firm.
PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN INVESTMENT OPPORTUNITY SET TERHADAP MANAJEMEN LABA Sally Irawan; Prima Apriwenni
Jurnal Akuntansi Bisnis Vol 14, No 1 (2021): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v14i1.2458

Abstract

ABSTRACT :  Stakeholders pay attention to the earnings report, thus encouraging company managers to plan strategies to produce reports expected by stakeholders. Earnings management is one way that can be done. Managers can intervene the earnings management by increasing or decreasing profit in order to achieve a certain level of profit which benefits himself or the company. This study aims to determine the influence of free cash flow, financial distress, and investment opportunity set on earnings management. The research sample consisted of 11 infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange in 2014-2018 with the total sample of 55 data. This study used a purposive sampling method and was tested with SPSS 22.0 Software. The results show that the data have met the pooling test, classical assumptions and established criteria. The results of the F test show that the earnings management variable is affected simultaneously by free cash flow, financial distress, and investment opportunity set variables. The t test results show that the free cash flow and investment opportunity set have a significant positive effect on earnings management, whereas financial distress does not. In sum, there is enough evidence that free cash flow and investment opportunity set positively affect earnings management, but financial distress does not have enough evidence to influence earnings management.Keywords:  Earnings Management, Free Cash Flow, Investment Opportunity Set, Financial Distress. ABSTRAK: Laporan laba menjadi perhatian para stakeholders sehingga mendorong manajer perusahaan melakukan perencanaan strategi untuk menghasilkan laporan yang diharapkan stakeholder. Manajemen laba adalah salah satu cara yang dapat dilakukan. Intervensi manajer untuk melakukan manajemen laba dengan cara menaikkan atau menurunkan laba guna mencapai tingkat laba tertentu untuk menguntungkan dirinya sendiri atau perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow, financial distress, dan investment opportunity set terhadap manajemen laba. Sampel penelitian ini adalah perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Total sampel yang digunakan adalah 11 perusahaan dengan data observasi yang diperoleh sebanyak 55. Teknik pengambilan sampel yang digunakan adalah non-probability sampling dengan menggunakan metode purposive sampling dan pengujian yang dilakukan dengan bantuan software SPSS 22.0. Hasil penelitian dari data yang digunakan,  untuk uji pooling dan asumsi klasik telah lulus uji dan sudah memenuhi kriteria yang ditetapkan. Hasil uji F menunjukkan bahwa variable manajemen laba dipengaruhi secara simultan oleh variable free cash flow, financial distress, dan investment opportunity set. Dari hasil uji t memperlihatkan hasil bahwa free cash flow dan investment opportunity set mempunyai nilai signifikan positif terhadap manajemen laba, tapi untuk financial distress tidak mempunyai nilai signifikan terhadap manajemen laba. Kesimpulan dari penelitian ini adalah free cash flow dan investment opportunity set berpengaruh positif terhadap manajemen laba, sedangkan financial distress tidak berpengaruh terhadap manajemen laba.Kata Kunci: Manajemen Laba, Free Cash Flow,  Investment Opportunity Set, Financial Distress 
Co-Authors Amelia Sandra Anatapindika Fong Brenda Aurellia Carmel Meiden Christopher Hadisurja Dewi Retnosari Divinia Mayzura Elisabeth Vita Mutiarawati Erna Sari Gloria Hanif Hanif Janice Putri Jessica Natalia Jaori Jessica Tricia Katherine Nastasya Herman Martha Ayerza Esra Muhammad Fuad Patrick Prajnananda Ruci Rizka Indri Arfiant Rizka Indri Arfianti Ruth Elvienne Sally Irawan Sylvia Sari Rosalina Widdy Kristianto