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All Journal AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia Krisna: Kumpulan Riset Akuntansi Binus Business Review JOURNAL OF APPLIED ACCOUNTING AND TAXATION JRB-Jurnal Riset Bisnis Jurnal Ilmiah Akuntansi dan Keuangan
Jasman
Perbanas Institute
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALAHGUNAAN ASET Siti Mardiah; Jasman
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

This research aims to examine the influence of pressure, opportunity, rationalization, capability and integrity toward asset misappropriation through fraud star approach in governmental institution. This research used random sampling method and quantitative research design. Primary data is gathered from government employees through questionnaire, whether ministry or non-ministry with 100 respondents. Descriptive statistics, multiple regression model and classical assumption are used to analyze the data. The result of this research showed that rationalization and capability have positive and significant influence on asset misappropriation. Meanwhile, pressure, opportunity and integrity have no influence on asset misappropriation.
Internal audit role on information asymmetry and real earnings management Jasman Jasman; Muhammad Nuryatno Amin
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art2

Abstract

This study aims to investigate the effect of information asymmetry toward real earnings management which are moderated by quality of internal audit function. The research design is quantitative method using secondary data. The sample used in this study consisted of 116 manufacturing companies which are listed on Indonesian Stock Exchanges. Earnings management through real activities manipulation which is also called real earnings management is proxied with three patterns: cash flow from operation (CFO), production costs, and discretionary expenses. The result shows that information asymmetry has a positif and significant effect toward real earnings management in the pattern of cash flow from operation and production costs. Meanwhile, information asymmetry has no effect toward real earnings management in the pattern of discretionary expenses. This research also found that quality of internal audit has significant effect in mitigating the effect of information asymmetry toward real earnings management in the pattern of cash flow from operation and production costs. Internal audit quality does not play an important role in alleviating real earnings management in discretionary expenses pattern.
Can Managers Use Accruals Quality for Creating Investment Opportunity Set and Increasing Firm Value? Bayu Adi Nugroho; Jasman Jasman
Binus Business Review Vol. 9 No. 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4891

Abstract

There were two main objectives of this research. Firstly, the researchers analyzed the impact of accruals quality and debt on firm value. Secondly, the researchers studied whether managers of a highly leveraged firm could use discretionary accruals for Investment Opportunity Set (IOS). The sample consisted of Indonesian manufacturing firms listed from 2013 to 2016. The researchers utilized Generalized Method of Moments (GMM) method and purposive sampling. The researchers find that accruals quality positively affects firm value. The results also suggestthat there are differences in accruals quality between highly leveraged and unleveraged firms. Furthermore, the results indicate that the more intensive the exploitation of accruals quality is, the greater the positive impact of such activity on firm value will be. Additionally, high-accrual leveraged firms borrow more debt than low-accrual unleveraged firms. Then, unleveraged firms have better accruals quality and cash flow, and highly leveraged firms have more significant accounts receivable and slightly better value of IOS. The findings suggest that managers of highly leveraged firms can use discretionary accruals to increase the value of IOS.
Analisis Komparatif Kebijakan Perpajakan Atas Kegiatan Filantropi Tri Maruli Sidabutar; Poltak Maruli John Liberty Hutagaol; Jasman Jasman
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2522

Abstract

This study aims to analyze tax exemption and tax deduction policies on philanthropic activities in Indonesia and some other countries as a basis of recommendation in improving taxation policies to encourage philanthropic activities in Indonesia. Comparative analysis was conducted towards the similar policies in 4 selected namely, the United States, Myanmar, Sri Lanka, and Malaysia. The data used in this study were obtained from the CAF World Giving Index 10th report, A Global Philanthropy Legal Environment Index, the World Bank List of economies 2019, and tax regulations from the selected countries. Data analysis was conducted through comparative analysis methods supported by primary data, namely the results of interviews and secondary data, namely the results of literature reviews. The results of the analysis show that the tax exemption and tax deduction policies for philanthropic activities in Indonesia are adequate. There are several tax exemption and tax deduction policies on philanthropic activities from the selected countries that can be used as a basis of recommendation and consideration in the formulation and improvement of the related tax policies in Indonesia.
Faktor-faktor yang Mempengaruhi Persistensi Laba Ainun Uswatul Khasanah; Jasman
JRB-Jurnal Riset Bisnis Vol 3 No 1 (2019): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This research aims to determine the effect of independent cash flow volatility, sale volatility, operating cycle, level of debt, size of firm and book tax differences in earnings persistence. The data used in this research is obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2015-2017. Sample selection method used is purposive sampling method. Analytical techniques used in this research using multiple linear regression which include normality test, test classic assumptions and hypothesis testing. The total sample in this research is 49 companies. The result shows thatI cash flow voaltility, sale volatility, level of debt, size of firm and temporer different have an affect on earnings persistence. Meanwhile, the operating cycle and permanent different no effect on earnings persistence.
Pengaruh Financing to Deposit Ratio, Capital Adequacy Ratio, dan Operating Cost Ratio terhadap Manajemen Laba di Perbankan Syariah Iis Putri Astuti; Jasman Jasman
Akuntabilitas Vol 15, No 1 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i1.24661

Abstract

This study aims to examine the impact of financing to deposit ratio (FDR), capital adequacy ratio (CAR), and operating cost ratio (BOPO) on earnings management in islamic banks for the period 2014-2019. There are eight islamic banks as the research sample through purposive sampling method. The data used was the annual report data obtained from the official website of each bank. The data analysis technique used was multiple linear regression. The results of the study showed that financing to deposit ratio has no effect on earnings management, capital adequacy ratio has a significant and positive effect on earnings management, and operating cost ratio has a significant and positive effect on earnings management. These results provide empirical evidence that there are earnings management practices in islamic banks.
PENGARUH LAPORAN KEBERLANJUTAN (SUSTAINABILITY REPORT) TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Novia Puspita; J. Jasman
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.63-69

Abstract

Penelitian ini bertujuan untuk menguji pengaruh laporan keberlanjutan (sustainability report) terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Populasi dalam penelitian ini yaitu sektor pertambangan yang terdaftar dalam Bursa Efek Indonesia periode 2016-2019. Metode purposive sampling digunakan untuk memperoleh sampel penelitian. Situs resmi setiap perusahaan dan situs Bursa Efek Indonesia digunakan untuk memperoleh laporan keberlanjutan (sustainability report) dan laporan keuangan dalam data penelitian. Teknik analisa data yang digunakan adalah analisis regresi linier sederhana dan moderated regression. Hasil penelitian yaitu sustainability report berpengaruh positif secara signifikan terhadap nilai perusahaan. Sementara itu, profitabilitas tidak berperan sebagai pemoderasi pada pengaruh positif laporan keberlanjutan (sustainability report) terhadap nilai perusahaan.
Pengaruh LDR, CAR, BOPO, dan Size Terhadap Manajemen Laba Pada Bank Umum Konvensional Jasman Jasman; Dini Onasis; Maya Septiawisda
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: July-December 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.316

Abstract

Tujuan penelitian ini untuk menguji pengaruh LDR, CAR, BOPO dan Size terhadap manajemen laba pada bank umum konvensional. Objek penelitian adalah Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia selama periode yaitu 2017-2020. Sampel penelitian dipilih mengunakan metode purposive sampling. Data yang digunakan adalah laporan tahunan yang dipublikasikan pada situs resmi masing-masing bank dan dari website Otoritas Jasa Keuangan. Penelitian ini dilakukan dengan pengujian data panel. Bukti empiris dari studi ini adalah LDR berpengaruh negatif terhadap manajemen laba. CAR tidak berpengaruh terhadap manajemen laba. BOPO tidak berpengaruh terhadap manajemen laba. Size berpengaruh positif terhadap manajemen laba. Temuan penelitian ini merekomendasikan agar Bank selalu meningkatkan pemberian kreditnya untuk meminimalisir terjadinya praktik manajemen laba.
Co-Authors Ainun Uswatul Khasanah Bayu Adi Nugroho Dini Onasis Iis Putri Astuti Maya Septiawisda Muhammad Nuryatno Amin Novia Puspita Poltak Maruli John Liberty Hutagaol Siti Mardiah Tri Maruli Sidabutar