Tingkat Laba dan Perubahan Laba: Manakah yang Lebih Relevan?

Puspita, Maria Prabani Putri Galuh

doi:10.26905/afr.v2i2.3091

Cited by 2 publications

(2 citation statements)

References 20 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…tanggungjawaban manajemen kepada pemegang saham dan pihak eksternal yang memberikan informasi terkait perkembangan entitas dalam kegiatan usahanya (Puspita, 2019). Dalam perkembangannya laporan keuangan yang dihasilkan akuntansi tidak hanya memberikan informasi yang bersifat keuangan namun juga nonkeuangan.…”

Section: Issn (Print) : 2598-7763 Issn (Online): 2598-7771unclassified

Loan Loss Provision, Good Corporate Governance Dan Manajemen Laba Bank di Indonesia dan Malaysia

Sari¹,

Widaninggar²

2020

AFRE

View full text Add to dashboard Cite

The development of the banking sector in Indonesia and Malaysia is growing rapidly, fierce business competition encourages management's desire to improve performance and comply with banking regulations with earnings management reported by banks. The aimed of this study provides empirical evidence of the influence of Loan Loss Provision (LLP) and Good Corporate Governance (GCG) on Earnings Management in banks in Indonesia and Malaysia. The research method used is multiple linear regression analysis using a sample of six banks with the largest assets in each country during the 2015-2018 periods. The results of this study prove that (1) LLP and GCG affect earnings management at banks in Indonesia (2) LLP has no effect on earnings management at banks in Malaysia, while GCG affects earnings management at banks in Malaysia. The application of financial accounting standards IFRS 7 on financial instruments requires provision for impairment losses early so as to reduce the need for management in managing earnings; this further strengthens the need for PSAK 71 to be implemented in the banking sector in Indonesia effectively from 2020. In addition, the GCG mechanism in both countries also went well so as to be able to influence the practice of earnings management in banks

show abstract

Section: Issn (Print) : 2598-7763 Issn (Online): 2598-7771unclassified

Loan Loss Provision, Good Corporate Governance Dan Manajemen Laba Bank di Indonesia dan Malaysia

Sari¹,

Widaninggar²

2020

AFRE

View full text Add to dashboard Cite

show abstract

“…Altman Z Score adalah skor yang ditentukan dari rasio-rasio keuangan dimana rasio tersebut mendeteksi kondisi keuangan perusahaan yang berkaitan dengan likuiditas, profitabilitas dan aktivitas perusahaan. Terdapat lima rasio yang dikombinasikan oleh Altman untuk menghitung Z-Score (Susilowati & Simangunsong, 2019;Puspita, 2019;Ananda, 2018;dan Shahwan, 2015) yaitu: a) Working Capital to Total Assets, merupakan salah satu rasio likuiditas yang mengukur ketersediaan modal kerja bersih dari total aset perusahaan dalam rangka mendukung operasional perusahaan. b) Retained Earnings to Total Assets, merupakan rasio yang mengukur akumulasi laba selama perusahaan berjalan.…”

Section: Literatur Revieuunclassified

Pandemi Covid-19 dalam Penyajian Pelaporan Keuangan Perusahaan dan Keberlangsungan Usaha melalui Prediksi Kebangkrutan

Astuti¹

2020

AFRE

View full text Add to dashboard Cite

The main purpose of this study is to assess and analyze the business continuity (going concern) of companies before and during the Covid-19 pandemic. The sample of this research is 45 property sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2019-2020 and meet predetermined criteria. This study uses the Altman Z-Score bankruptcy prediction model to assess the business continuity of the sample companies. This research proves that there is indeed an influence from the global Covid-19 pandemic. Companies that are experiencing financial problems and have a strong potential for bankruptcy increased from 2% at the end of 2019 to 51% at the end of June 2020.

show abstract

Tingkat Laba dan Perubahan Laba: Manakah yang Lebih Relevan?

Cited by 2 publications

References 20 publications

Loan Loss Provision, Good Corporate Governance Dan Manajemen Laba Bank di Indonesia dan Malaysia

Loan Loss Provision, Good Corporate Governance Dan Manajemen Laba Bank di Indonesia dan Malaysia

Pandemi Covid-19 dalam Penyajian Pelaporan Keuangan Perusahaan dan Keberlangsungan Usaha melalui Prediksi Kebangkrutan

Contact Info

Product

Resources

About