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Piecewise Linier Model untuk Manajemen Laba: Investigasi Sebelum dan Sesudah Implementasi IFRS pada Perusahaan Manufaktur di Bursa Efek Indonesia Ramadhani, Rizki Fitrah; Ahmar, Nurmala; Rokhmania, Nuraini
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 2, No 1 (2015): Juni
Publisher : Magister Akuntansi Universitas Pancasila

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Abstract

A B S T R A C TThis study aimed to examine differences in accrual earnings management by using piecewise linear model of approaching the companies listed on the Indonesian Stock Exchange (BEI) before and after the implementation of IFRS. Samples are 108 manufacturing companies. Year study was conducted during the period 2011 to calculate before the implementation of IFRS and 2013 to calculate after the implementation of IFRS. Criteria in the selection of the research object, among others, the company that serves the complete financial statements, the company does not move the sector, does not cease trading companies, as well as companies that serve the financial statements with the currency. The research proves the difference in accrual earnings management with Piecewise Linear Model approach in 2011 and in 2013.A B S T R A KPenelitian ini bertujuan untuk menguji perbedaan manajemen laba akrual dengan menggunakan model piecewise linear mendekati perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan setelah pelaksanaan IFRS. Sampel adalah 108 perusahaan manufaktur. Tahun penelitian ini dilakukan selama periode 2011 untuk menghitung sebelum pelaksanaan IFRS dan 2013 untuk menghitung setelah pelaksanaan IFRS. Kriteria dalam pemilihan objek penelitian, antara lain, perusahaan yang melayani laporan keuangan yang lengkap, perusahaan tidak bergerak sektor, tidak menghentikan perdagangan perusahaan, serta perusahaan yang melayani laporan keuangan dengan mata uang. Hasil penelitian membuktikan adanya perbedaan manajemen laba akrual dengan Piecewise Linear pendekatan Model pada tahun 2011 dan pada tahun 2013.
Earnings Persistence In Affecting Stock’s Prices Of Malaysia And Indonesia Manufacturing Companies nuraini rokhmania; Titis Puspitaningrum Dewi Kartika
IJEBD International Journal Of Entrepreneurship And Business Development eISSN 2597-4785 pISSN 2597-4750 Vol 4 No 3 (2021): May 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.084 KB) | DOI: 10.29138/ijebd.v4i2.1306

Abstract

The users of financial reports usually use the information of current earnings to predict future earning so that quality earnings are earnings that can reflect the continuity of earning in the future.. This study takes company samples of manufacturing companies, both of which listed in Indonesia’s stock exchange as well as Malaysia’s in the yeas 2014 – 2017 by using regression and intervening analysis. The results of this study are operating cash flow cannot affect the earnings’ persistence in Indonesia but it affect in Malaysia, book tax differences and debt level can affect an earning persistence in Indonesia & Malaysia, earnings persistence could affect stock prices in Indonesia & Malaysia and Operating cash flow cannot affect stock prices with Earning Persistence as intervening variable for manufacturing companies in Indonesia & Malaysia. Research Limitations/implications: Adj R square value is very low and cannot be compared between Indonesia and Malaysia. Practical Implication: the result would be beneficial for researchers who eager to analyse the similar variable against different countries.
PENDAMPINGAN GURU DALAM RANGKA PENGELOLAAN KEUANGAN MELALUI PELATIHAN ‘YUK NABUNG SAHAM’ Nuraini Rokhmania; Nurul Hasanah Uswati Dewi; Luciana Spica Almilia
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2019): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v2i2.24104

Abstract

Pemerintah saat ini tengah gencar mengkampanyekan kegiatan investasi saham melalui slogan “Yuk Nabung Saham” sebagai alternative investasi lain bagi masyarakat selain investasi berupa asset tetap maupun dengan cara menabung di bank. Investasi saham memiliki beberapa keuntungan yang tak kalah dari pilihan investasi lain. Kegiatan investasi saham juga lebih mudah dilakukan, karena cukup menggunakan smartphone dan dapat dilakukan dimanapun. Meski memiliki banyak keuntungan kegiatan investasi ini masih belum banyak dikenal masyarakat, sehingga perlu dilakukan pelatihan dalam praktik pembelian saham dan mengontrol investasi yang dilakukan. Sebagai kelompok produktif yang dekat dengan masyarakat dan juga agen perubahan, maka guru merupakan mitra yang tepat untuk kegiatan pengabdian masyarakat ini. Kegiatan Pengabdian ini memilih Guru SMK Prapanca 2 Surabaya sebagai mitra. Kegiatan pengabdian diawali dengan pengisian formulir untuk membuka akun saham dan dilanjutkan dengan pelatihan praktika melakukan transaksi trading saham. Hasil Pengabdian Masyarakat ini adalah adanya peningkatan pengetahuan guru tentang literasi keuangan  secara umum dan berhasil dibuka sepuluh akun menabung saham baru.
The effect of company size, company growth, earnings growth, and capital structure on earnings response coefficient Ratih Tri Indah Sari; Nuraini Rokhmania
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1773

Abstract

Profit & Loss Statement becomes a consideration for investors in making stock transactions. Earnings response coefficient shows the attitude of an investor’s transaction in profit expectancy before or after the publication of the company’s financial statement. The purpose of this study is to examine factors that affect earnings response coefficient. The object of this research is consumer goods manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017. The independent variables used are company size, company growth, earnings growth, and capital structure, while the dependent variable used is earnings response coefficient. The sampling technique used in this research is purposive sampling. Data analysis is done using multiple regression analysis. The results of this study show that earnings growth has a positive effect on earnings response coefficient, but firm size, firm growth, and capital structure have no effect on earnings response coefficient.