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<![CDATA[MANIPULASI LABA RIIL: UPAYA UNTUK MENGHINDARI KERUGIAN ]]>
<![CDATA[Sari, Gustin Padwa]]>
<![CDATA[ JURNAL AKUISISI Vol 11, No 2 (2015): November 2015 ]]>
Publisher : <![CDATA[Universitas Muhamamdiyah Metro ]]>
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<![CDATA[This study aims to determine the practice of real earnings manipulation to avoid losses. This study uses four proxy of earnings manipulation that abnormal operating cash flow , abnormal production costs ,abnormal discretionary expenses, and real manipulation combinations. This research used sample on manufacturing companies listed on the Indonesia Stock Exchange among 2010-2012 by using purposive sampling method. Sample used in this study were 104 firm-years observation. This research using multiple regression analysis. Grouping the sample companies Identified allegedly manipulating profit and not identified earnings manipulation using EPS distribution. EPS based distribution rupiah exchange rate against the US $. The test results show This study provides empirical evidence that many companies perform real earnings management to increase the companys operating cash flow and increase the cost of production to avoid losses. Key words: Abnormal Operating Cash Flow , Abnormal Production Costs ,Abnormal Discretionary Expenses, Real Manipulation Combinations,Prospect Theory, Manufakturing Companies.]]>
<![CDATA[ANALISIS PERBEDAAN HARGA SAHAM, RETURN SAHAM, DAN ABNORMAL RETURN SEBELUM DAN SESUDAH STOCK SPLIT PADA PERUSAHAAN HIGH PROFILE DAN LOW PROFILE YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Rahmawati, Pita]]>;
<![CDATA[Nusantoro, Jawoto]]>;
<![CDATA[Sari, Gustin Padwa]]>
<![CDATA[ Jurnal Fokus Manajemen Bisnis Vol 11, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/fokus.v11i1.3234
<![CDATA[This research aims to determine whether there are differences in stock prices, stock returns and abnormal returns before and after a stock split in high profile and low profile companies. The research period used in this study was on 2016-2018. The research was analyzed in quantitative method by using a purposive sampling method. Based on the sampling criteria, 40 companies were selected as research samples. Kolmogorov Smirnov One Sample test was used for the normality test. After the normality test was carried out, the data was processed using the two paired-sample difference test. The t-test (paired sample t-test) was used if data were normally distributed but if it was not normally distributed the Wilcoxon Signed Rank test would be used. Hypothesis testing results showed that (1) there are differences in stock prices whether before and after a stock split in high profile companies (2) there are differences in stock prices whether before and after the stock split in low profile companies (3) there are differences in stock returns whether before and after a stock split in the company high profile (4) there is no difference in stock returns whether before and after the stock split in low profile companies (5) there is no difference in abnormal returns whether before and after the stock split in high profile companies (6) there is no difference in abnormal returns whether before and after the stock split in low profile companies (7) there are differences in stock prices after a stock split in high profile companies and low profile (8) there is no difference in stock returns whether before and after the stock split in high profile and low profile companies (9) there is no difference in abnormal stock returns whether before and after a stock split at high profile and low profile companies.]]>
<![CDATA[PREDIKSI LABA MASA DEPAN DENGAN FUTURE EARNINGS RESPONSE COEFFISIENT MELALUI MANAJEMEN LABA ]]>
<![CDATA[Gustin Padwa Sari]]>;
<![CDATA[Febriyanto Febriyanto]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2019): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v10i2.1286
<![CDATA[This study aims to examine whether accrual earnings management, real earnings management and income smoothing by the company influences the ability of market to predict the company's future earnings as measured by future earnings response coefficient (FERC). The study uses a sample of manufacturing company during 2014-2016 by using the purposive sampling method. Based on analysis result, the accrual earnings management does not affect the ability of market to predict future earnings; real earnings management does not affect the ability of market to predict future earnings; and earnings management that uses income smoothing affects the ability of market to predict future earnings.]]>
<![CDATA[PENGUJI MANIPULASI LABA REAL PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) ]]>
<![CDATA[Yateno Yateno]]>;
<![CDATA[Gustin Padwa Sari]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 12, No 2 (2016) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v12i2.106
<![CDATA[This study aims to examine empirically the effect of real earnings manipulation to CSR disclosure. A proxy for real earnings manipulation using models Roychowdhury (2006). CSR disclosure is measured using Corporate Social Disclosure Index (CSDI) based item reporting standard Global Reporting Initiative (GRI) are disclosed in the company's annual report. The study sample consisted of 261 manufacturing companies in 2012-2014. The results showed real earnings manipulation significant positive effect on CSR disclosure.Keywwords: Earnings Manipulation, Corporate Social Responsibility, Manufacturing Companies.]]>
<![CDATA[MANIPULASI LABA RIIL: UPAYA UNTUK MENGHINDARI KERUGIAN ]]>
<![CDATA[Gustin Padwa Sari]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 11, No 2 (2015) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v11i2.23
<![CDATA[This study aims to determine the practice of real earnings manipulation to avoid losses. This study uses four proxy of earnings manipulation that abnormal operating cash flow , abnormal production costs ,abnormal discretionary expenses, and real manipulation combinations. This research used sample on manufacturing companies listed on the Indonesia Stock Exchange among 2010-2012 by using purposive sampling method. Sample used in this study were 104 firm-years observation. This research using multiple regression analysis. Grouping the sample companies Identified allegedly manipulating profit and not identified earnings manipulation using EPS distribution. EPS based distribution rupiah exchange rate against the US $. The test results show This study provides empirical evidence that many companies perform real earnings management to increase the company's operating cash flow and increase the cost of production to avoid losses. Key words: Abnormal Operating Cash Flow , Abnormal Production Costs ,Abnormal Discretionary Expenses, Real Manipulation Combinations,Prospect Theory, Manufakturing Companies.]]>
<![CDATA[PENGARUH PRUDENCE TERHADAP ASIMETRI INFORMASI DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA INDEXS LQ45 YANG TERDAFTAR DI BEI ]]>
<![CDATA[Okti Fia Aristiani]]>;
<![CDATA[Suharto Suharto]]>;
<![CDATA[Gustin Padwa Sari]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 13, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v13i2.160
<![CDATA[AbstractThe purpose of this research was to examine 1) the influence of prudence to the information asymmetry, 2) the effect of the earning quality as a moderating variable between prudence with information asymmetry. The research object was the ILQ45 company listed on the Indonesia Stock Exchange (BEI) for 3 years (2013-2015). Samples were 70 companies. The sampling technique used purposive sampling. Data were analyzed using SPSS 22.0 for Windows that consists of two types of analyze are multiple linier regression and analyze are Simple linier regression. Testing the hypothesis in this test using the t test, F test and coefficient of determination. Based on test result found that the prudence variable has no effect on information asymmetry. But prudence and moderating variables earning quality has effect towards the information asymmetry.Keywords: prudence, information asymmetry, earning quality, bid ask spread.]]>
<![CDATA[ANALISIS PERBEDAAN HARGA SAHAM, RETURN SAHAM, DAN ABNORMAL RETURN SEBELUM DAN SESUDAH STOCK SPLIT PADA PERUSAHAAN HIGH PROFILE DAN LOW PROFILE YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Pita Rahmawati]]>;
<![CDATA[Jawoto Nusantoro]]>;
<![CDATA[Gustin Padwa Sari]]>
<![CDATA[ Jurnal Fokus Manajemen Bisnis Vol. 11 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/fokus.v11i1.3234
<![CDATA[This research aims to determine whether there are differences in stock prices, stock returns and abnormal returns before and after a stock split in high profile and low profile companies. The research period used in this study was on 2016-2018. The research was analyzed in quantitative method by using a purposive sampling method. Based on the sampling criteria, 40 companies were selected as research samples. Kolmogorov Smirnov One Sample test was used for the normality test. After the normality test was carried out, the data was processed using the two paired-sample difference test. The t-test (paired sample t-test) was used if data were normally distributed but if it was not normally distributed the Wilcoxon Signed Rank test would be used. Hypothesis testing results showed that (1) there are differences in stock prices whether before and after a stock split in high profile companies (2) there are differences in stock prices whether before and after the stock split in low profile companies (3) there are differences in stock returns whether before and after a stock split in the company high profile (4) there is no difference in stock returns whether before and after the stock split in low profile companies (5) there is no difference in abnormal returns whether before and after the stock split in high profile companies (6) there is no difference in abnormal returns whether before and after the stock split in low profile companies (7) there are differences in stock prices after a stock split in high profile companies and low profile (8) there is no difference in stock returns whether before and after the stock split in high profile and low profile companies (9) there is no difference in abnormal stock returns whether before and after a stock split at high profile and low profile companies.]]>
<![CDATA[ANALISIS PERPUTARAN KAS, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, UKURAN PERUSAHAAN DAN PROFITABILITAS ]]>
<![CDATA[Gladis Marcellino]]>;
<![CDATA[Yulita Zanaria]]>;
<![CDATA[Gustin Padwa Sari]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol 3 No 1 (2022): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v3i1.2039
<![CDATA[Penelitian ini merupakan penelitian kualitatif dengan metode deskriptif kuantitatif yang dilakukan pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui analisis perputaran kas, debt to equity ratio, total assets turnover dan ukuran perusahaan dan profitabilitas yang diukur menggunakan Return On Assets (ROA), (1). Menganalisa kinerja keuangan dan rata rata di setiap subsektor perusahaan (2) Populasi dalam penelitian ini adalah Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI yang berjumlah 78 perusahaan. Teknik sampel yang dilakukan dalam penelitian ini adalah purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 26 perusahaan yang telah memenuhi kriteria.Data yang digunakan adalah laporan keuangan tahunan periode 2017-2019. Hasil penelitian menunjukkan bahwa perputaran kas perusahaan mengalami peningkatan, terbukti ROA nya mengalami peningkatan DER, TATO dan ukuran perusahaan mengalami peningkatan dan juga profitabilitas stabil. Dan perusahaan yang terbaik yaitu Perusahaan subsektor pulp dan kertas.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP PUBLIKASI SUSTAINBILITY REPORT BURSA EFEK INDONESIA TAHUN 2016-2018 ]]>
<![CDATA[Yuldriah Agung Tri Wurdiani]]>;
<![CDATA[Yulita Zanaria]]>;
<![CDATA[Gustin Padwa Sari]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol 3 No 1 (2022): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v3i1.2051
<![CDATA[Penelitian ini bertujuan Untuk mengetahui Pengaruh Sustainbility Report terhadap Kinerja Keuangan dan Struktur Modal di Bursa Efek Indonesia. Jenis penelitian yang digunakan dalam penelitian kali ini adalah (explanatory research) dimana penelitian ini bersifat menjelaskan hubungan sebab akibat atau kualitas antar variable Kinerja Keuangan dan Struktur Modal melalui uji hipotesis yang sudah dirumuskan.Sampel dalam penelitian ini yaitu 15 perusahaan yang mempublikasikan sustainability selama priode 2016 -2018. Penelitian ini dianalisis menggunakan metode Analisis Data Panel. Hasil penelitian ini menunjukkan bahwa Kinerja Keuangan berpengaruh signifikan terhadap pengungkapan sustainability reporting pada perusahaan yang terdaftar di BEI]]>
