Kualitas Informasi Akuntansi Sektor Industri Sebelum Dan Selama Pandemi Covid-19: Studi Negara-Negara Asean

Sugiri, Slamet; Susilowati, Retno Yuni Nur

doi:10.23960/jak.v26i2.274

Cited by 4 publications

(5 citation statements)

References 27 publications

(36 reference statements)

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“…Manajemen laba adalah perilaku manajer perusahaan untuk bermain-main dengan komponen akrual untuk menentukan besar kecilnya laba, karena standar akuntansi menyediakan berbagai metode dan prosedur alternatif yang dapat digunakan. Upaya ini diakui dan diizinkan dalam standar akuntansi selama apa yang dilakukan perusahaan diungkapkan secara jelas dalam laporan keuangannya (Sugiri & Susilowati, 2021).…”

Section: Manajemen Labaunclassified

Pengaruh Aset Pajak Tangguhan, Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Costumer Non Cyclical Yang Terdaftar Di Bei Periode 2012-2021

Maulina

Muslim

2023

JAK

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This study aims to analyze the effect of deferred tax assets and profitability on earnings management in non-cyclical customer companies listed on the IDX period 2012-2021. Deferred tax assets are measured by comparing the difference between the deferred tax assets of period t and period t-1 with the deferred tax assets of period t and profitability is measured by the ratio of return on assets. Meanwhile, discretionary accruals are used as a proxy for earnings management. The method used in this research is descriptive and verification method. The population in this study is the financial statements of non-cyclical customer companies listed on the IDX period 2012-2021. The sample in this study were 21 non-cyclical customer companies selected using purposive sampling. The results of this study indicate that simultaneously deferred tax assets and profitability affect earnings management. Partial research on deferred tax assets has a significant negative effect on earnings management while profitability partially has a significant positive effect on earnings management.

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Section: Manajemen Labaunclassified

Pengaruh Aset Pajak Tangguhan, Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Costumer Non Cyclical Yang Terdaftar Di Bei Periode 2012-2021

Maulina

Muslim

2023

JAK

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“…Penelitian sebelumnya terkait dampak krisis belum konklusif. Beberapa penelitian menunjukkan peningkatan manajemen laba selama krisis keuangan dan ekonomi (Silva et al, 2014;Flores et al, 2016), dalam (Slamet Sugiri & Retno Yuni Nur Susilowati, 2021) sementara yang lain mendokumentasikan penurunan manajemen laba selama krisis. Kinerja perusahaan yang buruk diduga mengurangi niat manajemen laba (Chintrakarn et al, 2018) atau kebutuhan untuk menarik investor (Cimini, 2015) dalam (Slamet Sugiri & Retno Yuni Nur Susilowati, 2021).…”

Section: Pendahuluan 11 Latar Belakangunclassified

Analisis Kualitas Informasi Akuntansi Diukur Dengan Kualitas Akrual Sebelum Dan Selama Pandemi Covid-19

Aronggear,

Daat,

Sesa

2023

JAKED

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This study aims to empirically determine the difference in the quality of accounting information as measured by the quality of accruals before and during the COVID-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange. The 2018-2021 observation period. This study used a quantitative approach with secondary data. Sample selection using the purposive sampling method so that the samples used are 53 samples. With the population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) Observation period 2018-2021. The analysis method used is multiple regression with the help of IBM 21 SPSS software with analysis techniques, namely documentation. The results showed that the quality of accounting information before and during the COVID-19 pandemic, as measured by the quality of accruals, was a significant difference. For example, the practical value before the pandemic was 78,607.85. Meanwhile, the considerable importance during the COVID-19 pandemic was 189.59. This means there is a substantial difference in the quality of accounting information as measured by the accruals quality. Thus, it can be stated that the COVID-19 pandemic in Indonesia can significantly affect the quality of accounting information as measured by accrual quality.

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“…Penggunaan kebijakan akuntansi yang tepat sebagai dasar penyusunan laporan keuangan, entitas diharapkan dapat memberikan informasi yang relevan, andal, mudah dipahami dan dapat dibandingkan. Laporan keuangan dengan informasi yang relevan dan andal, penggabaran dari kualitas informasi akuntansi, digunakan oleh pembaca laporan keuangan, salah satunya investor potensial, dalam menentukan keputusan (Sugiri & Susilowati, 2021).…”

Section: Pendahuluanunclassified

The Accrual Quality and Governance on Stock Return

Okabrian,

Nurhanifah,

Rahmat

et al. 2023

JAKU

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This study aims to determine the effect of accrual quality through discretionary accruals and governance through institutional ownership, independent commissioners, audit committees and directors on Stock Returns. The study used data from 39 companies included in the Kompas 100 index from 2019 to 2021. The results showed that there was a significant effect on accruals and independent commissioners' discretionary variables on Stock Returns, while for institutional ownership, audit committee and advisory variables had no effect on Stock Returns. . Discretionary accruals have a negative effect on Stock Returns, while independent commissioners have a positive effect on Stock Returns. Taken together discretionary accruals, institutional ownership, independent commissioners, audit committees and directors influence Stock Returns by 14.5%.

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Kualitas Informasi Akuntansi Sektor Industri Sebelum Dan Selama Pandemi Covid-19: Studi Negara-Negara Asean

Cited by 4 publications

References 27 publications

Pengaruh Aset Pajak Tangguhan, Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Costumer Non Cyclical Yang Terdaftar Di Bei Periode 2012-2021

Pengaruh Aset Pajak Tangguhan, Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Costumer Non Cyclical Yang Terdaftar Di Bei Periode 2012-2021

Analisis Kualitas Informasi Akuntansi Diukur Dengan Kualitas Akrual Sebelum Dan Selama Pandemi Covid-19

The Accrual Quality and Governance on Stock Return

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