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EFEK NEGATIF KONSERVATISME TERHADAP REAKSI PASAR Rini Indriani; Rizki Marfirani Amalia
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10023

Abstract

Abstrak: Efek Negatif Konservatisme terhadap Reaksi Pasar. Studi ini dilakukan untuk menginvestigasi pengaruh konservatisme terhadap reaksi pasar sehubungan perubahan saldo kas. Penelitian ini menggunakan metode regresi stepwise sebagai alat analisis dengan 248 perusahaan terbuka nonkeuangan di Indonesia sebagai sampel. Hasil analisis menunjukkan bahwa konservatisme yang tinggi pada laporan laba-rugi akan direaksi pasar sebagai berita buruk. Ketidakpastian informasi yang dikhawatirkan investor karena perilaku oportunis manajemen ditunjukkan melalui perubahan kas dan penerapan konservatisme yang tinggi. Oleh karena itu, perusahaan harus berhati-hati dalam memutuskan sejumlah kebijakan keuangan. Abstract: The Negative Effects of Conservatism on Market Reactions. This study was carried out to investigate the effect of conservatism on market reactions regarding changes in cash balances. This research uses the stepwise regression method as an analysis tool with 248 non-financial public companies in Indonesia as a sample. The analysis shows that high conservatism on the income statement will be reacted by the market as bad news. The uncertainty of information that investors are concerned about because of the opportunistic behavior of management is shown through changes in cash and the application of high conservatism. Therefore, companies must be careful in deciding several financial policies.
Keterkaitan Akuntabilitas, Motivasi, Pendidikan terhadap Kinerja Dengan Komitmen Organisasi sebagai Variabel Mediasi (Studi pada Pengelolaan Keuangan di SKPD Provinsi Bengkulu) Kamelia Astuty; Rini Indriani; Nila Aprilia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.2049

Abstract

The purpose of this study was to analyze the relationship between accountability, motivation, education on performance in Bengkulu Province Financial Management and to analyze the relationship between performance and organizational commitment in Bengkulu Province financial management. Financial management is all fields of work that use expertise in the accounting field, including public accountants, internal accountants working in industrial, financial or trade companies, accountants working in the government, and accountants as educators. The task of an accountant is to perform accounting tasks such as financial statement analysis, is responsible for reporting financial results for both the company and the government. This research uses quantitative methods with a total of 195 respondents. Research Using Structural Equation Modeling (SEM) using AMOS software version 23.0.
Kualitas Laba: Implikasi dari Pengaruh Tenure Terhadap Kualitas Audit Rini Indriani; Apteerizko Dwi Kusumaputra
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 17, No 1 (2016): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.23 KB) | DOI: 10.29103/e-mabis.v17i1.51

Abstract

This study aims to determine whether the effect of tenure on earnings quality with quality audits are used as intervening variables. The existence of inconsistencies in the results of previous studies on the effect of tenure on audit quality such as Myers et al (2003), Manry et al (2008), Carey and Simnett (2006), Wibowo and Rossieta (2009) led to re-examined this issue to see the effect of tenure on audit quality. In addition, this study also looked at the effects of indirect and direct influence of tenure on earnings quality and tenure through a quality audit of the quality of earnings that will be the test whether the simultaneous influence. Tenure in this study are calculated by looking at how many years the KAP to audit a company, while the audit quality measure using current accruals and earnings quality measure using earnings management. Observational data in this study is a manufacturing company of the year 2006-2010 in accordance with predetermined criteria. The results of this study indicate that significant tenure was positively related to audit quality, tenure can be affected indirectly through a quality audit of the quality of earnings, and tenure through the quality audit can simultaneously affect the quality of earnings.Keywords: Tenure, Quality Audit, Quality of Earnings
The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu Fachruzzaman Fachruzzaman; Rini Indriani; Pratana Puspa Mediastuty; Vika Fitranita; Adista Anbarani Putri Zaman
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.12530

Abstract

The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.
Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan Eddy Suranta; Pratana Puspa Midiastuty; Rini Indriani; Anton Robiansyah
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.3890

Abstract

Abstract The pattern of cash flow from operating, investing, and financing activities of each company is one of the important information for many parties, especially in predicting company performance and the probability of bankruptcy. The cash flow pattern used in this study uses 8 forms of cash flow patterns. The data collected consisted of 96 companies listed on the Indonesia Stock Exchange with an observation period of 2010 to 2019. The purpose of this study was to determine whether there are differences in any cash flow patterns between companies that went bankrupt and those that did not. This study further aims to prove the cash flow patterns of operating, investing, and financing activities can be used to predict the probability of bankruptcy. The results prove that there are significant differences in cash flow patterns between companies that have gone bankrupt and those that are not. The results of further research prove that the company has the greatest probability of bankruptcy when the company has negative operating cash flows, positive cash flows from investing activities and positive cash flows from financing activities. Furthermore, the company experiences the probability of bankruptcy when the company has negative operating and investing cash flows with positive cash flows from financing activities. The company does not have a probability of bankruptcy when the company has positive operating cash flow with negative investment cash flow and positive cash flow from financing activities. Keywords: Bankruptcy, Cash Flow Pattern, Cash Flow from Operating, Cash Flow from Investing, and Cash Flow from Financing
Dampak dari auditor quality, financial stability, dan financial target terhadap fraudulent financial reporting Deasy Emalia; Pratana Puspa Midiastuty; Eddy Suranta; Rini Indriani
Studi Ilmu Manajemen dan Organisasi Vol. 1 No. 1 (2020): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v1i1.21

Abstract

Purpose: This study aims to provide empirical evidence of the effect of auditor quality, financial stability, and financial targets on fraudulent financial reporting. Research methodology: This research was quantitative descriptive combining the Beneish M-Score and Springate's Model in predicting fraudulent financial reporting. The sample in this study was non-financial companies listed on the Indonesia Stock Exchange with an observation period of 2010-2018. The sampling technique was purposive sampling and 1120 observations were obtained. Data processing was done using SPSS version 22 with logistic regression. Results: The results of the study prove that the auditor quality variable has a probability of a negative effect on FFR where the companies audited by BIG4 are able to minimize fraudulent financial reporting. Financial targets have negative effect on FFR, which means the lower the financial target, the greater the probability of the company to do fraudulent financial reporting. While the financial stability variable is negatively expected influencing the fraudulent financial reporting variable. Limitations: This study only used a sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018 and met the criteria. The dependent variable fraudulent financial reporting was measured by the Beneish M-Score model and the Springate’s Model. The independent variable was auditor quality, financial stability, and financial target. Contribution: This research is expected to be able to enrich the literature and references that can be used as a reference in other studies as well as in the company. The results of this study are expected to provide a deeper understanding of how to predict fraudulent financial reporting using the Beneish M-Score and Springate’s Model. Keywords: Financial reporting, Auditor quality, Financial stability, Financial target
Pemberdayaan SDA Desa Wisata Tapak Gedung sebagai Upaya Peningkatan Ekonomi Masyarakat Dewi Handayani; Rini Indriani; Mega Ilhamiwati; Abditama Srifitriani; Tezar Arianto
Masyarakat Berdaya dan Inovasi Vol. 3 No. 1 (2022): April
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Desa Tapak Gedung merupakan salah satu Desa Wisata di Provinsi Bengkulu, Indonesia yang mempunyai pesona air terjun yang indah dan potensi kopi dan SDA yang mendukung. Kegiatan pengabdian ini bertujuan untuk memberdayakan potensi SDA di Des ini sebagai upaya peningkatan ekonomi masyarakat Desa Tapak Gedung. Kegiatan pengabdian ini dilakukan dengan cara berdiskusi kepada aparat Desa dan masyarakat Desa Tapak Gedung. Kegiatan diikuti oleh 20 orang Masyarakat Desa Tapak Gedung, Kecamatan Tebat Karai Kabupaten Kepahiang, Provinsi Bengkulu. Indonesia. Metode yang ditawarkan dalam kegiatan ini adalah workshop yang terdiri dari kegiatan pembekalan, praktek langsung, dan pendampingan untuk mengatasi permasalahan yang terjadi pada masyarakat desa Tapak Gedung. Pembekalan secara khusus ditujukan kepada masyarakat/kelompok petani kopi dan terung yang terdiri dari 20 orang per kelompok tani. Dengan adanya pengabdian masyarakat ini, masyarakat memperoleh pengetahuan dan skill tentang pengolahan limbah kulit kopi menjadi pakan ternak dan pupuk organik. Selain itu masyarakat juga dapat membuat manisan terung yang nantinya akan dijadikan oleh-oleh Desa wisata Tapak Gedung.
The Effect Of Corporate Governance And Political Connections On The Application Of Conditional Conservatism (Study On Non-Financial Companies Registered In Indonesian Stock Exchange In 2012-2018) Herawansyah Herawansyah; Rini Indriani; Nadine Nathasya Sitorus
Disclosure: Journal of Accounting and Finance Vol 1, No 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.451 KB) | DOI: 10.29240/disclosure.v1i1.3201

Abstract

This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018. The number of samples in this study were 82 non-financial companies. Data analysis was performed with multiple regression analysis. The result of study showed that board of commissioner, audit committee size, audit committee independence, and institutional ownership have an effect on conditional conservatism. This study also has a result that political connections have a negatif influence on conditional conservatism. It means more higher the companies have indicated by political connections, the lower the application of conditional conservatism. Variable board of director, independence commissioner, auditor expertise, the quality of the accounting firm which is proxied by BIG4, and managerial ownership have no effect on conditional conservatism.
Deteksi fraudulent financial reporting: suatu pendekatan menggunakan accrual based investment ratio dan cash based investment ratio Devanus Abelingga; Pratana Puspa Midiastuty; Eddy Suranta; Rini Indriani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.203

Abstract

Purpose: This study aimed to provide empirical evidence of the influence of Accrual Based Investment Ratio and Cash-Based Investment Ratios in detecting fraudulent financial reporting Research methodology: Fraudulent financial reporting in this study used a combined model of the cheating model (Beneish M-Score) with a bankruptcy model (Altman Z-Score). This study's sample was a non-financial company listed on the Stock Exchange during the observation period from 2010-2018. Sampling techniques with purposive sampling and obtained a total of 790 observations. Data processing was done via SPSS program version 16.0 using logistic regression. Results: This study proves that Earnings per Share, Dividend per Share ratio, Total Share Profitability Ratio, Dividend Profitability, Asset Efficiency Ratio influence in detecting fraudulent financial reporting while Price / Earning ratio, Dividend Ratio, Operating Cash Flow Ratio, Current Liability Coverage Ratio, Long Term Debt Coverage Ratio, Interest Coverage Ratio, Cash Generating Power Ratio, External Financing Index Ratio do not affect detecting fraudulent financial reporting Limitations: There are still inaccuracies in predicting Fraudulent Financial Reporting so that for future research, other combined models can be used in predicting Fraudulent Financial Reporting, including adding liquidity ratios, asset management ratios, debt management ratios, profitability ratios, and sufficiency ratios Contribution: This study provides implications for the signal theory that explains the usefulness of financial statements in decision making and predictions, including using financial ratios in predicting Fraudulent Financial Reporting Keywords: Fraudulent financial reporting, Accrual based investment ratio, Cash-based investment ratio, Beneish M-Score, Altman Z-score