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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Manajemen Universitas Udayana Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Infestasi Journal of Accounting and Investment Jurnal Akuntansi dan Ekonomika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Abdimas Sangkabira Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Informatika Ekonomi Bisnis
Rahmat Febrianto
Andalas University
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Other

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RELATED PARTIES’ TRANSACTION AND EARNINGS MANAGEMENT: A CASE IN INDONESIA Sumiyana, Sumiyana; Febrianto, Rahmat
Journal of Indonesian Economy and Business Vol 27, No 2 (2012): May
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.365 KB)

Abstract

This study investigates the association between related parties’ transactions and earnings management in Indonesia. Firms executives officers accompanied by board of director members usually engage in related parties’ transactions to expropriate the firm’s resources. Therefore, they have incentives to manage earnings either to increase theirperquisites or possibly to mask such expropriation.This study presents evidence that earnings management is positively associated with certain types of related parties’ transactions. Overall, this study concludes that concernsabout related parties’ transactions as a factor associated with earnings management are warranted, especially for certain related parties’ transactions. There are purchase costs from subsidiary or parent companies and expenses incurred from the firm’s related parties’ transactions.Keywords: related parties’ transactions, perquisite, earnings management. 
HUBUNGAN TRANSAKSI DENGAN PIHAK-PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA DAN KUALITAS AUDITOR DENGAN PRAKTIK MANAJEMEN LABA RAHMAT FEBRIANTO; ERNA WIDIASTUTY
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This research aims to answer two questions. First, whether relatedparty transactions relate to earnings management and, if they do, whichtransaction, among those reported, that correlate with earningsmanagement? Second, since those transactions are characterized by theircomplexities and those complexities, then, relate to informationasymmetry, does auditor quality can mitigate earnings managementpractice?We choose non-financial related firms as our samples. Those 45chosen firms were listed from 1996 to 2006 on JSX. We conduct testsbased on full samples and split samples. Samples are divided based onthe size of their accounting firms. Results show that two out of six relatedparty transactions measures are statistically related to earningsmanagement. Moreover, samples audited by bigger accounting firms havehigher abnormal accruals than samples audited by smaller accountingfirms. This result implies that the earlier manage their earnings number.Even though our results are not consistent among differentmeasures of related party transactions, we, however, can conclude thatopportunistic managers can take advantage of the transactionscomplexities. We argue that standards must be reconsidered how thosetransactions should be disclosed to public. Auditors must be made awareof the consequences to them of not being aware of this opportunisticbehavior.
The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study Efrizon Efrizon; Rahmat Febrianto; Rayna Kartika
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.284 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p11

Abstract

This study aims to obtain evidence to determine whether there are differences in the likelihood to commit fraud between individuals under the conditions of present and absent internal control and between individuals with high and low levels of individual morality. The study also aims to determine whether the interaction between individual morality and internal controls lead to fraud. Results show differences among individuals under the conditions of present or absent internal control to commit fraud. Moreover, there are differences among individuals who have high and low levels of individual morality to commit fraud. Finally, results reveal that the interaction between individual morality and internal controls lead to fraud. Keywords: Fraud; internal control; individuals moral
PENGUKURAN KUALITAS AUDIT: SEBUAH ESAI ERNA WIDIASTUTY; RAHMAT FEBRIANTO
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This paper discusses audit quality issue. The issue becomes importantafter the fall of Andersen accounting firm, which is one of the biggestinternational accounting firms. To define audit quality, the author uses twoprimary dimensions from DeAngelo (1981b): competency and independency. Butunlike DeAngelo’s market approach, the author uses actual competency andindependency.Another issue is unit of analysis. Researchers should separate the workquality of an accounting firm and that of an auditor. This separation implies thatif competency is assumed to be constant, auditors working in big and smallaccounting firms are different only in terms of independency.It does not mean that this paper is complete enough to support auditingresearches to understand the whole audit quality measurement problem. Thepaper is expected to guide future researches examining audit quality byconsidering weaknesses of the existing measurement tools.
KEMAMPUAN PREDIKTIF EARNINGS DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN* YOLANDA DAHLER; RAHMAT FEBRIANTO
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The objective of this study is to investigate whether earnings or operatingcash flows have more predictive ability to predict future operating cash flowsbetween firms reporting positive profit and firms reporting negative profit.Although prior study indicates a strengthening relationship between earnings andfuture operating cash flows for both firms reporting profits and losses, whilerelationship between current and future operating cash flows is neither increasingnor decreasing, our result indicates that both earnings and cash flows have abilityto predict future operating cash flow for firms reporting positive profit. On theother hand, for firms reporting negative profit, earnings are not significant topredict future operating cash flows while current operating cash flows still haveability to predict future operating cash flows.
Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental Muhammad Harry Krishna Mulia; Rahmat Febrianto; Rayna Kartika
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.989 KB) | DOI: 10.18196/jai.180283

Abstract

The purpose of this research was to examine the influence of individual morality and internal control on accounting fraud at students majoring in accounting. The research method in this study is an experimental method using a full factorial experimental design 2x2, involving 108 undergraduate students majoring in accounting Andalas University. The instruments used were mach IV test for individual morality and add to 10 matrices for internal control. Data were processed using SPSS version 21, using two-way ANOVA. The results showed that there was an interaction between individual morality and internal control. Conditions when there is an element of internal control affects people with high moral level to tend to not perform accounting fraud. While individuals with low moral level, there is or there is no internal control individuals tend to do the accounting fraud.
Sticky cost behavior of bank’s executive compensation in four South East Asian countries Slamet Sugiri; Rahmat Febrianto; Etik Kresnawati
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 3 (2016): December 2016 - March 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.771

Abstract

Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it increases. Different from previous studies that focus solely on SG&A costs in, mostly, manufacturing companies, we specifically focus on specific cost and specific industry. In this case, we focus on compensation costs in banks from four South East Asian countries. We choose banks’ executive compensations since banks in South East Asia have been publicly reporting their compensation. Executive compensation itself is a component of SG&A, so it may have sticky characteristic with it. We apply bootstrap method to tackle small sample problem in every country. Results show that executive compensations are not sticky, but, on the contrary, anti-sticky since the compensation decreases faster when the revenue decreases than its increases when the revenue increases. This finding gives a new perspective on the characteristics of executive compensation expenses as a part of SG&A cost.
RELATED PARTIES’ TRANSACTION AND EARNINGS MANAGEMENT: A CASE IN INDONESIA Sumiyana Sumiyana; Rahmat Febrianto
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 2 (2012): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.024 KB) | DOI: 10.22146/jieb.6246

Abstract

This study investigates the association between related parties’ transactions and earnings management in Indonesia. Firm's executives officers accompanied by board of director members usually engage in related parties’ transactions to expropriate the firm’s resources. Therefore, they have incentives to manage earnings either to increase theirperquisites or possibly to mask such expropriation.This study presents evidence that earnings management is positively associated with certain types of related parties’ transactions. Overall, this study concludes that concernsabout related parties’ transactions as a factor associated with earnings management are warranted, especially for certain related parties’ transactions. There are purchase costs from subsidiary or parent companies and expenses incurred from the firm’s related parties’ transactions.Keywords: related parties’ transactions, perquisite, earnings management. 
Pengumuman Laba Kuartalan dan Respon Investor saat Pandemi Covid-19 di Indonesia: Sebuah Studi Peristiwa Novi Amelia; Yurniwati Yurniwati; Rahmat Febrianto
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.526

Abstract

This research aims to examine and prove empirically the effect of the announcement of quarterly earnings information during the Covid-19 pandemic on investor responses by using event studies. The dependent variable in this study is the investor's response as measured by cumulative abnormal return (CAR). The observation window used in this study was 7 days, namely three days before the announcement and three days after the announcement. The independent variable is the announcement of quarterly earnings as measured by unexpected earnings (EU). This study also examines the effect of changes in quarterly income, type of industry, and growth in Covid-19 cases as control variables on investor response. The sample in this study was 2,212 which were determined using the purposive sampling method. The results of the study prove that the announcement of quarterly earnings has a statistically significant effect on investor responses in several windows, changes in revenue have no effect on investor responses for all windows used, only in the windows t0;t2 CAR for financial and non-financial companies is different and significant. statistically, and the growth of covid cases was influential and statistically significant for several windows.
Tiga Angka Laba Akuntansi: Mana yang Lebih Bermakna Bagi Investor? Rahmat Febrianto; Erna Widiastuty
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.156

Abstract

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Co-Authors Adzhana Adlah Amanda Putri Amy Fontanella Anita Wijayanti Annisa Rahman ARIANA RESTU HANDARY Atika Gando Suri Azra Ramizah Chindy Annisa Violeta Denny Yohana Diva Trimuliani Efrizon Efrizon ERNA WIDIASTUTY ETIK KRESNAWATI Farras Atha Akbar Fina Adelia Gezah Berkah Akbar F. D. Ika Sari Wahyuni TD Imelia Desika Fitri Kicky Feldareza Latifah Marwah Monica Verginia Muhammad Harry Krishna Mulia Niki Lukviarman, Niki Novi Amelia Rafdinal, Rafdinal Rafdinal, Rafdinal Rahayu, Rita Rayna Kartika, Rayna Slamet Sugiri Sumiyana Sumiyana Verni Juita Veronika Geani YOLANDA DAHLER Yurniwati Yurniwati