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All Journal JURNAL AKUNTANSI DAN AUDITING Akuntansi Krida Wacana Journal of Indonesian Economy and Business Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) The Indonesian Journal of Accounting Research International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi Apssai Accounting Review (ApAR) Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Ekonomi Gigital Dirkantara Indonesia Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Sekar Mayangsari
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH STRUKTUR KEPEMILIKAN, PERILAKU MANAJEMEN LABA, FREE CASH FLOW HYPHOTESIS DAN ECONOMIC VALUE ADDED: PENDEKATAN PATH ANALYSIS1 Wilopo, Wilopo; Mayangsari, Sekar
Journal of Indonesian Economy and Business Vol 17, No 4 (2002): October
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.083 KB)

Abstract

This paper investigates whether ownership structures, earnings management, growth opportunities, free cash flow hyphotesis are related to firm performance, as measured by economic value added. This paper use sample nonregulated companies during crisis period, 1998-2001. We find that during this period the management creates value. Our result also suggest that blockholders and free cash flow hyphotesis have indirect effects to economic value added through corporation policy, such as investing and financing. Interestingly, earnings management have direct effect to economic value added. These results imply that separation of management group ownership and control has significantly more negative relation to creating value in countries with low shareholders protection, as in emerging markets, whereas large blockholders have significantly more positive relation.Keywords: Ownership Structures, Earnings Management, Free Cash Flow Hyphotesis, Economic Value Added
KETERKAITAN ANTARA SISTEM PENGENDALIAN MANAJEMEN, SET KESEMPATAN INVESTASI, INOVASI, KINERJA DAN KEBIJAKAN AKUNTANSI Mulya, Ali Sandy; Mayangsari, Sekar
Akuntansi Krida Wacana VOL. 17 NO. 1 JANUARI - JUNI 2017
Publisher : Akuntansi Krida Wacana

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Abstract

 ABSTRACT This study aimed to analyze several causal relationship between several variables. First, the influence of management control systems, innovation, investment opportunity set on financial performance. Second, the influence of innovation, management control system and performance on investment opportunity set. Last, the influence of performance on the choice of accounting policies. The samples were used 151 respondents from listed companies. The results showed that only management control systems give influence on financial performance, while innovation and investment opportunity set do not influence on financial performance. The other results show that performance influence on accounting policies. Furthermore, innovation, management control system and performance do not affect investment opportunity set. Keywords:   management control system, investment opportunities set, innovation, financial performance, accounting policies.  ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh inovasi, sistem pengendalian manajemen, dan set kesempatan inovasi terhadap kinerja. Penelitian ini juga menganalisis pengaruh inovasi, sistem pengendalian manajemen dan kinerja pada set kesempatan investasi. Terakhir, penelitian ini ingin menguji pengaruh set kesempatan investasi pada kinerja. Sampel yang digunakan adalah perusahaan publik. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen berpengaruh signifikan pada kinerja, sedangkan inovasi dan set kesempatan investasi tidak berpengaruh pada kinerja. Hasil lain menunjukkan bahwa inovasi, sistem pengendalian manajemen dan kinerja tidak mempengaruhi set kesempatan investasi. Terakhir, kinerja perusahaan berpengaruh signifikan pada pemilihan kebijakan akuntansi. Kata Kunci: sistem pengendalian manajemen, set kesempatan investasi, inovasi, kinerja, kebijakan akuntansi.  
PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING Elen, Trismayarni; Mayangsari, Sekar
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.046 KB) | DOI: 10.14710/jaa.10.1.68-92

Abstract

This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research was conducted by distributing questionnairesat several affiliated and non-affiliated registered public accountants located in Jakarta.Analysis model used to test the hypotheses was multiple linear regression, these analysis wasbased on valid questionnaires from 117 respondents. These research outcomes concluded thatthe accountability and integrity of partially significant effect on the quality of audit, while thecompetence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by the independence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderatedby independence had no significant effect on the quality of the audit.
KETERKAITAN ANTARA SISTEM PENGENDALIAN MANAJEMEN, SET KESEMPATAN INVESTASI, INOVASI, KINERJA DAN KEBIJAKAN AKUNTANSI Ali Sandy Mulya; Sekar Mayangsari
Jurnal Akuntansi VOL. 17 NO. 1 JANUARI - JUNI 2017
Publisher : Jurnal Akuntansi

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Abstract

 ABSTRACT This study aimed to analyze several causal relationship between several variables. First, the influence of management control systems, innovation, investment opportunity set on financial performance. Second, the influence of innovation, management control system and performance on investment opportunity set. Last, the influence of performance on the choice of accounting policies. The samples were used 151 respondents from listed companies. The results showed that only management control systems give influence on financial performance, while innovation and investment opportunity set do not influence on financial performance. The other results show that performance influence on accounting policies. Furthermore, innovation, management control system and performance do not affect investment opportunity set. Keywords:   management control system, investment opportunities set, innovation, financial performance, accounting policies.  ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh inovasi, sistem pengendalian manajemen, dan set kesempatan inovasi terhadap kinerja. Penelitian ini juga menganalisis pengaruh inovasi, sistem pengendalian manajemen dan kinerja pada set kesempatan investasi. Terakhir, penelitian ini ingin menguji pengaruh set kesempatan investasi pada kinerja. Sampel yang digunakan adalah perusahaan publik. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen berpengaruh signifikan pada kinerja, sedangkan inovasi dan set kesempatan investasi tidak berpengaruh pada kinerja. Hasil lain menunjukkan bahwa inovasi, sistem pengendalian manajemen dan kinerja tidak mempengaruhi set kesempatan investasi. Terakhir, kinerja perusahaan berpengaruh signifikan pada pemilihan kebijakan akuntansi. Kata Kunci: sistem pengendalian manajemen, set kesempatan investasi, inovasi, kinerja, kebijakan akuntansi.  
PENGARUH STRUKTUR KEPEMILIKAN, PERILAKU MANAJEMEN LABA, FREE CASH FLOW HYPHOTESIS DAN ECONOMIC VALUE ADDED: PENDEKATAN PATH ANALYSIS1 Wilopo Wilopo; Sekar Mayangsari
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 4 (2002): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.083 KB) | DOI: 10.22146/jieb.6816

Abstract

This paper investigates whether ownership structures, earnings management, growth opportunities, free cash flow hyphotesis are related to firm performance, as measured by economic value added. This paper use sample nonregulated companies during crisis period, 1998-2001. We find that during this period the management creates value. Our result also suggest that blockholders and free cash flow hyphotesis have indirect effects to economic value added through corporation policy, such as investing and financing. Interestingly, earnings management have direct effect to economic value added. These results imply that separation of management group ownership and control has significantly more negative relation to creating value in countries with low shareholders protection, as in emerging markets, whereas large blockholders have significantly more positive relation.Keywords: Ownership Structures, Earnings Management, Free Cash Flow Hyphotesis, Economic Value Added
EFFECT OF DISCLOSURE OF INTELLECTUAL CAPITAL AND PROFIT VOLATILITY ON COMPETITIVE ADVANTAGE WITH INTERVENING NET PROFIT MARGIN VARIABLES Adelina Suryati; Etty Murwaningsari; Sekar Mayangsari
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi, Periode Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to determine the effect of intellectual capital disclosure on net profit margin, earnings volatility on net profit margin, intellectual capital disclosure on competitive advantage, earnings volatility on competitive advantage and the effect of net profit margin on competitive advantage. The sampling technique used is purposive sampling in banking companies. The data analysis method used in this study used SEM PLS. The results of the research on intellectual capital disclosure have a positive and significant effect on the net profit margin, profit volatility has a negative and significant effect on the net profit margin, the intellectual capital disclosure has a positive and significant effect on competitive advantage and not significant on competitive advantage, earnings volatility has a positive and significant effect on competitive advantage, and net profit margin has a positive and significant effect on competitive advantage.
PENGARUH LIKUIDITAS, STRUKTUR ASET, KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL DENGAN TINGKAT PERTUMBUHAN SEBAGAI MODERASI Muhammad Rifqi Ramadhan; Sekar Mayangsari
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v1i2.13

Abstract

This study aims to examine the impact of liquidity, asset structure, and managerial ownership on capital structure with growth rate as a moderating variable. This empirical analysis is based on secondary data on manufacturing businesses listed on the Indonesia Stock Exchange. Purposive sampling was used, resulting in as many as 74 firms being acquired. Data sources were acquired from www.idx.co.id and the observation period 2018-2020. According to the findings of this study, liquidity and management ownership have a negative correlation with capital structure, and Asset Structure does not correlate with capital structure. Moreover, the growth rate mitigates the negative correlation between liquidity on capital structure. The growth rate does not enhance the positive correlation between asset structure on capital structure and does not mitigate the negative correlation between managerial ownership on capital structure.  
PENGARUH MANAJEMEN LABA TERHADAP FUTURE STOCK RETURN DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL MODERATING Luluk Uswati; Sekar Mayangsari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i2.80

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh manajemen laba akrual dan manajemen laba riil terhadap future stock return dan juga untuk menguji asimetri informasi sebagai variabel moderating. Penelitian ini menggunakan variabel ukuran perusahaan sebagai variabel kontrol. Pengujian hipotesis digunakan karena merupakan studi yang menjelaskan fenomena dalam bentuk hubungan antara variabel. Data untuk penelitian ini diperoleh dari laporan tahunan perusahaan dan laporan keuangan di Bursa Efek Indonesia (BEI). Sampel yang digunakan dalam penelitian ini adalah 38 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang membagi dividen dari tahun 2010-2013. Teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan analisis dapat disimpulkan bahwa manajemen laba akrual memiliki pengaruh yang signifikan terhadap future stock return, sedangkan manajemen laba riil tidak berpengaruh pada future stock return. Asimetri informasi tidak terbukti sebagai variabel pemoderasi yang memperkuat pengaruh manajemen laba akrual dan manajemen laba riil terhadap future stock return.
Bukti Empiris Pengaruh Spesialisasi Industri Auditor terhadap Earnings Response Coefficient Sekar Mayangsari
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.114

Abstract

This study investigates the effect of auditor industry specialization on the earnings response coefficients (ERC). Prior work (DeAngelo 1981)  has suggested that auditors offer different levels of audit quality. One component of the quality difference across auditors is industry specialization (Craswell et al. 1995 and Hogan and Jeter 1999). Teoh dan Wong (1993) argue that audit quality is positively associated with the client’s quality of earnings and the earnings response coefficient (ERC), which is the responsiveness of the stock market to information about unexpected earnings. This study uses the sample of unregulated companies during1996-2000. The results suggest that, after controlling another variables that correlates with ERC, clients of industry specialist auditor have higher ERCs than clients of non-specialist auditors. Interestingly, there is no difference response statistically significance between firms that were audited by specialist auditor and by nonspecialist auditor.
Konservatisme Akuntansi, Value Velevance dan Discretionary Accruals: Implikasi Empiris Model Feltham-Ohlson (1996) Sekar Mayangsari; Wilopo Wilopo
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.83

Abstract

This study documents evidence on the valuation effects of accounting conservatism in context of the Feltham-Ohlson (1996) model. This study investigates whether managers manage reported earnings under conservatism. Recent accounting research finds that the discretionary accruals component of earnings communicates managers’ private information to investor and can use as a tool for detecting earnings management. We find, first,that goodwill (the difference between market and book value of equity) is a function of abnormal operating earnings and beginning operating earnings. Our test results support the implication of FO model that the effect of abnormal operating earnings on goodwill increases with operating cash receipts persistence. Second, we find there is an earnings management in  firm  that implement conservatism. Third, interaction between discretionary accruals and bonus plan, debt covenant and political cost, can effect firm’s value.
Co-Authors - Wilopo Aam Aminah Aam Aminah Achmad Fajri, Achmad Adelina Suryati Ahmad Solahuddin Brillianto AIDA AINUL MARDIYAH Ali Sandy Mulya Apit Susanti Arimbi Ika Setyaningrum Arimbi Bambang Sudibyo Banjarnahor, Erliana David Hatigoran Silaban Destria Anggrastuti Elliza Putri Syaharani Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Fariska Maharani Gunawan, Yovani Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Indra Saputra Indra Saputra Lenggogeni, Lenggogeni Jakarta Leonardo Leonardo Lin Oktris Luluk Uswati Melinda Malau Mourent Elizabeth Muhamad Fajrurrahman Firdausi Muhammad Fadhil Muhammad Rifqi Ramadhan Mulya, Ali Sandy MURTANTO MURTANTO Nasution, Kevin M. Pransilva Nur Nilam Sari Oktris, Lin Perdana, Deden Afriyanto prihartono prihartono Prihartono Prihartono Raditya Mahendrajaya Riyan Harbi Valdiansyah Sailendra Sailendra Shanty, Dewi SUSANTI, APIT Theresia Theresia Theresia Theresia Titik Aryati Trismayarni Elen, Trismayarni Veny, Veny Veny, Veny Wilopo Wilopo Wilopo Wilopo Wilopo Wilopo, Wilopo Wiranti, Ridha Yovani Gunawan