Eni Indriani
Lecturer at Faculty of Economics and Business University of Mataram

Published : 6 Documents
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MANAJEMEN LABA PADA PERUSAHAAN DENGAN KELUARGA SEBAGAI PEMILIK ULTIMAT

Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

The objective of this study is to determine the influence of family ownership on the earnings management with leverage and firm size as control variables. This study focused on manufacturing companies which has family as the ultimate owner of the company. The sample of this stuacturing companies listed in the Indonesia Stock Exchange and published its annual report during 2008-2014 period. The findings of this research indicated that family ownership has influence on the behavior of earnings management in companies with family as ultimate owner, which means that the percentage of shares owned by the family affect the magnitude of earnings management conducted by the company. The results also show that leverage has no effect on the behavior of earnings management in companies with family as ultimate owner, meaning the financing ratio that comes from the ratio of debt to equity can not affect the magnitude of earnings management conducted by the company. Lastly, company Size was found to have influence on earnings management behavior, which means that the size of firm can affect the the magnitude of earnings management conducted by the company. Keywords: earnings management, family ownership, leverage, company size

ANALISIS REAKSI PASAR ATAS KEBIJAKAN TAX AMNESTY: STUDI PADA BURSA EFEK INDONESIA

Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

Economic  events  frequently  determine  stock  price  fluctuations  in  stock exchanges. Sometimes, these economic events tend to get negative responses from market participants. This study uses event study analysis, where the event analyzed was the announcement of government policy in the fiscal sector, the tax amnesty. The announcement of the tax amnesty policy implementation is considered to provide information that elicits reaction in the capital market, which can be measured by the abnormal return on the stock before and after the announcement of tax amnesty policy. This event window of this study was 6 trading days i.e. t-3 to t + 3 since tax amnesty policy became published on July 14, 2016. The sample used in this study consisted of 45 companies listed in LQ-45 index during July 2016. Analysis of average abnormal return is performed based on paired sample t test on three days before and three days after the announcement of tax amnesty policy. The test results show that there is a significant difference in market reaction as  indicated  by  abnormal  return  value.  However,  the  result of  abnormal return  shows  negative  value.  It  means  that  tax  amnesty  policy  provides negative information for investor, which is contrary to the objective of tax amnesty policy to increase investment.

CORPORATE BRAND VALUE DAN NILAI SAHAM PERUSAHAAN

Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

Investment in a company is expected to provide a profitable return and has an increasing share value. This study aims to determine the effect of trademarks on the value of the company's share. Furthermore, this research is developed to analyze the influence of brand value on the company's stock performance in the banking industry which is ranked in 100th of Indonesia's Most Valuable Brand. The results of this study found that the independent variable (brand value) has a significance value under 0.05 to the dependent variable (share value) with a positive direction. So it can be concluded that the trademark has a positive effect on the value of the company's shares on banking sector in Indonesia. This can be interpreted that the higher the value of the trademark, the higher the value of the company's stock.

PENGARUH CORPORATE GOVERNANCE DAN INTANGIBLE ASSETS TERHADAP FINANCIAL DISTRESS

Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

The objective of this study is toexamine the influence of corporate governance and intangible assets to ward financial distress. Corporate governance in this study is measured by board of directors, independent board, institutional ownership, managerial ownership and the audit committee. Intangible assets used in this study are measured by allintangible assets owned by the company. The populationin this study is all manufacturing companies listed on the Indonesia Stock Exchange, which continuously published financial statements in 2010-2012. Based on purposive sampling method, the sample consisted of 21companies in the period 2010-2012 in order to obtain 63 observation data. Financial distress in this studyis measured by the AltmanZ-score. Hypothesis testing based on multiple linearr egressions showed that the board of directors and independent board have positive influence on financial distress. The result also showed that managerial ownership has negative influence on financial distress, while institutional ownership, audit committee and intangible assets has no influence on the financial distress.

Kompetensi dan Relevansi Lulusan Program Studi S1 Akuntansi Reguler Sore FEB Universitas Mataram

Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

Undergraduate Program (S1) Akuntansi Reguler Sore is one of the youngest study programs at FEB Unram which has just graduated 3 (three) classes, namely the 2012, 2013, and 2014 classes. Tracer study activities are conducted to obtain information about successes and deficiencies in the education process have been taken by students, the competitiveness of graduates shown through the waiting period gets the first job, the success of graduates competes in selection, and the salary earned. The relevance (suitability) of graduate education is shown through job profile, relevance of work with educational background, benefits of courses programmed in the work, advice from graduates to improve graduate competency. In addition, the relevance of education is also shown through the opinions of graduate users about graduate user satisfaction, graduate competency and graduate advice to improve graduate competency. The results of the tracer study can be summarized as follows; graduate competency is very good, and alumni feel able to compete with graduates from other institutions, the main consideration in choosing the first job is to get experience with the waiting period to get the first job mostly between 1-3 months with one recruitment process, the most competency needed in work are the ability to cooperate in teams, computer skills, English, and understanding of accounting, while capabilities in the field of research are less needed. Stakeholders are very satisfied with the performance of alumni, especially in terms of high discipline, responsibility for work, good work performance, and good mastery of technology.

RELEVANSI NILAI PENGUNGKAPAN INSTRUMEN KEUANGAN PERBANKAN INDONESIA: TELAAH PSAK 60 (REVISI 2014)

Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

For go public banking entity, applying PSAK 60 (revised 2014) regarding disclosure of financial instruments in the financial statements is a necessity in order to provide information to readers of financial statements. Disclosure and presentation of information is a fundamental effort to provide information on financial statements for users of financial information. To be useful, accounting information must be relevant to meet the needs of users of financial statements in the decision making process. The purpose of this study is to examine the increased relevance of the value of disclosure of financial instruments after PSAK 60 (revised 2014) to banking company listed on the Indonesia Stock Exchange before and after PSAK 60 (revised 2014) is effective on 1 January 2015. The findings of this study indicated that somehow the quality of information disclosure of financial instrument has relevance to the decisions investors as reflected by the stock price. This is shown by the positive coefficient direction although the value of financial instrument disclosure coefficients shows the influence of financial instruments is not statistically significant, which indicates that the results of this study support the value relevance theory, whereby the higher level of financial instrument disclosure in the financial statements the higher the market value of equity firms.