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All Journal CommIT (Communication & Information Technology) Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ANALISIS Media Riset Akuntansi Auditing & Informasi
Sjarief, Julianti
Atma Jaya Catholic University Of Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : Jurnal Akuntansi

 1 
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA SERTA PENGARUHNYA TERHADAP NILAI PERUSAHAAN Sugianto, Shanty; Sjarief, Julianti
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.531 KB) | DOI: 10.25170/jara.v12i1.59

Abstract

This research aims to examine the effect beetween managerial ownership, proportion of independent commissioner, accounting conservatism towards earnings quality and firm value. In the first research model, managerial ownership, proportion of independent commisioner, accounting conservatism are the independent variables while earnings quality is the dependent variable. In the second research model, earnings quality is the independent variable and firm value is the dependent varible. Object of this research is manufacturing companies that are listed in Indonesian Stock Exchange (BEI) during 2014 to 2016. For the first research model there are 156 sampels and 273 sampels for the second research model. Hypotheses examination for the first research model using multiple linear regressions and for the second model using simpel linear regression with SPSS version 23.0. The result from the first research model shows managerial ownership and proportion of independent commissioner has no effect towards earnings quality, while accounting conservatism have an effect towards earnings quality. The result from the second research model shows that earnings quality has an effect towards firm value.
ANALISIS PENGARUH KINERJA LINGKUNGAN, MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Julianto, Melvin; Sjarief, Julianti
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.112 KB) | DOI: 10.25170/jara.v9i2.33

Abstract

The purpose of this study is to analyze the effect of environmental performance, earnings management, firm size, and profitability to environmental disclosure. This study uses descriptive analysis and multiple linear regression analysis to examine the relationship between independent and dependent variable on 42 manufacuture companies listed in Indonesia Stock Exchange period 2011-2013. Environmental performance is measured using PROPER; earnings management is measured using discretionary accrual model Kothari et al. (2005); firm size measured using Log10 of total assets; profitability is measured using ratio of profit margin; environmental disclosure measured using  Patten (2002) environmental disclosure item. This study found that environmental performance and firm size have impact on environmental disclosure. However earnings management and profitability have no impact on environmental disclosure.
ANALISIS PENGARUH KINERJA LINGKUNGAN, MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Melvin Julianto; Julianti Sjarief
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.112 KB) | DOI: 10.25170/jara.v9i2.33

Abstract

The purpose of this study is to analyze the effect of environmental performance, earnings management, firm size, and profitability to environmental disclosure. This study uses descriptive analysis and multiple linear regression analysis to examine the relationship between independent and dependent variable on 42 manufacuture companies listed in Indonesia Stock Exchange period 2011-2013. Environmental performance is measured using PROPER; earnings management is measured using discretionary accrual model Kothari et al. (2005); firm size measured using Log10 of total assets; profitability is measured using ratio of profit margin; environmental disclosure measured using Patten (2002) environmental disclosure item. This study found that environmental performance and firm size have impact on environmental disclosure. However earnings management and profitability have no impact on environmental disclosure.
ANALISIS PENGARUH PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Andhikanandono Hartrianto; Julianti Sjarief
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.752 KB) | DOI: 10.25170/jara.v10i2.47

Abstract

This research aims to analyze the influence of proportion of independent commissioners, managerial ownership, and the quality of the external auditors against disclosure of intellectual capital. Testing was done with descriptive analysis and multiple linear regression analysis to examine the relationship between the independent variable to the dependent variable on 35 industrial consumer goods manufacturing company listed on the Indonesia stock exchange from 2012 until 2014. Measurement of intellectual capital disclosure uses the 25 items disclosure scoring method belonging to Gan, et al. The results in this study showed that the proportion of independent commissioners and external auditor quality has an impact on disclosure of intellectual capital and its influence is positive. Meanwhile, managerial ownership has effect on disclosure of intellectual capital and its influence is negative.
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA SERTA PENGARUHNYA TERHADAP NILAI PERUSAHAAN Shanty Sugianto; Julianti Sjarief
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.531 KB) | DOI: 10.25170/jara.v12i1.59

Abstract

This research aims to examine the effect beetween managerial ownership, proportion of independent commissioner, accounting conservatism towards earnings quality and firm value. In the first research model, managerial ownership, proportion of independent commisioner, accounting conservatism are the independent variables while earnings quality is the dependent variable. In the second research model, earnings quality is the independent variable and firm value is the dependent varible. Object of this research is manufacturing companies that are listed in Indonesian Stock Exchange (BEI) during 2014 to 2016. For the first research model there are 156 sampels and 273 sampels for the second research model. Hypotheses examination for the first research model using multiple linear regressions and for the second model using simpel linear regression with SPSS version 23.0. The result from the first research model shows managerial ownership and proportion of independent commissioner has no effect towards earnings quality, while accounting conservatism have an effect towards earnings quality. The result from the second research model shows that earnings quality has an effect towards firm value.
PENGARUH UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT SERTA DAMPAKNYA TERHADAP EARNINGS QUALITY Arbaleta Griselda; Julianti Sjarief
Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.372 KB) | DOI: 10.25170/10.25170/jara.v13i2.479

Abstract

This research is conducted to analyze the effect of company size and corporate governance (proportion of independent commissioner and size of board of directors) on earnings management and its impact on earnings quality. This test consists of two research models. The first research model analyzes the effect of company size, proportion of independent commissioner, and size of board of directors on earnings management, while the second research model analyzes the effect of earnings management on earnings quality. The object of this research are manufacturing companies that are listed on Indonesia Stock Exchange (IDX) in 2015-2017. The number of samples used for the first research model is 194 sample data and the second research model is 181 sample data. This study was conducted by using multiple linear regression analysis on the first research model and simple regression analysis on the second research model. The result of the first research model analysis shows that company size has an effect on earnings management, while the proportion of independent commissioners and the size of the board of directors have no effect on earnings management variable. And then, the result of the second research model analysis shows that earnings management has an effect on earnings quality.
Co-Authors Andhikanandono Hartrianto Arbaleta Griselda Aruna Wirjolukito Julianto, Melvin Lamoza Ressidnarry Lamoza Ressidnarry Laurentia Jessica Cecilia Melvin Julianto Michaela Janice Ved Narcisus Jumadi primaria tinutomo Shanty Sugianto Sugianto, Shanty Tiffany Tiffany Veren Gunawan Weli Weli