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Arihadi Prasetyo
Institut Bisnis dan Informatika Kwik Kian Gie
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA: Studi Empiris pada Perusahaan Kategori Indeks Sri-Kehati yang Terdaftar dalam Bursa Efek Indonesia Periode 2013-2017 Wilson; Arihadi Prasetyo
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i1.652

Abstract

The Aim of this research is to determine empirically the impact of good corporate governance mechanism (institusional ownership, managerial ownership, audit committee), leverage, size on earnings management. The Sample on this research consisted of 14 companies listed in the Indonesia Stock Exchange in 2013-2017, categorized index Sri-Kehati whiches comprises 70 unit samples observed. The research evidence that the exsitence of institutional ownership, audit committee decrease earning management, also the more size of firm the more decrease earnings management. While higher leverage magnitude earnings management. Managerial ownership on the other has no on impact on earnings management. Keywords: good corporate governance, leverage, size, and earning management
KAJIAN FAKTOR - FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2018 Yustina Triyani; Arihadi Prasetyo
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.761

Abstract

The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 concerning Issuer Annual Report, in which the issuer is required to submit an annual report to the OJK no later than four months after the financial year ends. Issuers who are late in submitting financial reports will be subject to sanctions in the form of fines and other sanctions, however, there are still some companies that are late in submitting their financial reports. This research was conducted to analyze the factors that influence the timeliness of financial reporting. There are three (3) theories that underlie this research, namely agency theory, signal theory, and compliance theory. There were 27 sample companies with research years from 2016 - 2018 so that the total data were 81. The results of the pooling test showed that the data could be tested at once (passed the test), The overall fit test shows that the model is fit with the data and the results of hypothesis testing with an alva of 0.05 indicate that only the solvency variable has the hypothesis accepted. Meanwhile, for other variables, the hypothesis cannot be proven. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is. References: Adiman, Raja Multi K. (2018), Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Outsider Ownership, dan Reputasi KAP Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan Trade, Services, and Investment yang Terdaftar di Bursa Efek Indonesia 2014-2016). Jom Feb, Volume 1 No. 1, 1-15. Adiraya, I., & Nur Sayidah (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Opini Auditor terhadap Audit Delay. 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Meckling (1976), Theory of The Firm: Managerial Behavioragency and Ownership Structure. Journal of Financial Economics, Volume 3, 305–360. Kasmir, Dr. (2019), Analisis Laporan Keuangan, Depok: PT Rajagrafindo Persada. Kieso, Donald E., Jerry J. Weygandt, & Terry D. Warfield (2017), Akuntansi Keuangan Menengah, Volume 1, Jakarta: Salemba Empat. Kristiantini, M. D., & I Ketut Sujana (2017). Pengaruh Opini Audit, Audit Tenure, Komisaris Independen, dan Kepemilikan Manajerial pada Ketepatwaktuan Publikasi Laporan Keuangan. Jurnal Akuntansi, 20, 729–757. Lumbantoruan, A. F., & Septony B. Siahaan (2018). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan, Reputasi KAP, dan Kepemilikan Manajerial terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. Jurnal Ilmiah Simantek, 2(3), 66-80. Mahendra, I. B. K. Y., & I Nyoman W. A. Putra (2014). 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KUALITAS AUDIT PADA MASA PENERAPAN KEBIJAKAN WORK FROM HOME PANDEMI COVID-19 PADA KAP JAKARTA Yanny; Arihadi Prasetyo
Jurnal Manajemen Vol 11 No 2 (2022): Mei
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v11i2.873

Abstract

This research aims to find out the effect of independence, integrity and professional ethics on the audit quality of KAP Central Jakarta and South Jakarta when implementing work from home (WFH) policies during the COVID-19 pandemic. We used used purposive sampling technique for the purpose data collection. This study used 40 samples of Auditor Accounting Firm. Data testing was conducted using IBM SPSS Statistics version 26. Hypothesis testing in this study is conducted with the F test, the t statistical test, the determination coefficient test and the multiple regression analysis test. The results showed that variable independence didn’t have a significant positive effect on the audit quality of KAP Central Jakarta and South Jakarta at the time of WFH policy, while variable integrity and professional ethics positively significant effect on the audit quality in Central and South Jakarta KAP’s Firm during implementation of WFH policy.
FRAUD DAN MONITORING DALAM PERSPEKTIF TEORI KEAGENAN Princessa Chenkiani; Arihadi Prasetyo
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1016

Abstract

Financial fraud committed by agents at the company can have an impact on the destruction of the company which is detrimental to the owner, to control fraud in the context of the agency theory approach can be carried out with various mechanisms that can be applied to companies, to avoid intentional or unintentional mistakes. To avoid intentional errors in financial reports or fraud, in this study researchers tried to see the effect of various mechanisms implemented such as the Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control against fraud. The data analysis technique used is the quantitative method, which includes coefficient similarity tests, descriptive statistics, and logistic regression tests. The number of property and real estate companies as a sample is 38 companies with a research period of 2017-2021. The results of this study indicate that the variables Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control are not significant in reducing the tendency for fraud to occur.
Co-Authors Princessa Chenkiani Wilson Yanni Yanny Yustina Triyani