Wiyadihttp://hdl.handle.net/11617/81022024-03-29T12:21:25Z2024-03-29T12:21:25ZThe Sharia Banking Performance Based on Islamic Indices in the ASEAN CountriesWiyadiMeilani, Sayekti Endah RetnoTrisnawati, RinaPramesti, Wahyuhttp://hdl.handle.net/11617/81262018-03-19T05:03:18Z2016-10-24T00:00:00ZThe Sharia Banking Performance Based on Islamic Indices in the ASEAN Countries
Wiyadi; Meilani, Sayekti Endah Retno; Trisnawati, Rina; Pramesti, Wahyu
Islamic banking industry has been growth widely in the last few years related with the growth
in the global economy. On the South East Asian (ASEAN), many countries which hold
Islamic banks such as: Indonesia, Malaysia, Brunei, Singapore, Thailand, and Philippines.
This paper aimed to compare the performance of Islamic banking on the ASEAN countries
based on Islamic Indices which consists of Islamic Disclosure Index and Islamic Performance
Index. The serial data financial reports from 2011 through 2014 obtained from the website of
Islamic banking, the central bank, as well as capital markets in these objects. The results of
this research indicate that the performance of Islamic banking in Indonesia has higher
performance index compare with Malaysia, Brunei Darussalam, and Thailand. The
implications of this research indicate that the performance of Islamic banking in Indonesia
still has a great opportunity to be able to grow in the future, especially for the management of
Islamic banking in Indonesia as well as the central bank (Bank Indonesia)as a regulator.
2016-10-24T00:00:00ZImplementation of Corporate Governance Mechanism and Earnings Management On Jakarta Islamics Index (JII) and LQ-45 IndexWiyadiTrisnawati, RinaSasongko, Noerhttp://hdl.handle.net/11617/81252018-03-19T05:03:29Z2014-11-10T00:00:00ZImplementation of Corporate Governance Mechanism and Earnings Management On Jakarta Islamics Index (JII) and LQ-45 Index
Wiyadi; Trisnawati, Rina; Sasongko, Noer
The purpose of this study examines the impact of Corporate Governance mechanism i.e institutional
ownership, managerial ownership, size of board committee, independence of board committee, and
the audit committee to earnings management. The earnings management is measured by integrated
model. The research samples are 271 companies listed in Sharia and Conventional Index during the
periods 2004 - 2010. Descriptive qualitative used to measure the mean value of these proxies. The
multiple linear regression analysis used to examine the impact of Corporate Governance mechanism
and the type of index to earnings management. The results showed that Corporate Governance
Mechanism has variation impact to earnings management. Independence of board committee, audit
committee, and the type of index has an effect significantly to earnings management. In the future,
researcher will continue this model by looking for the relationship earnings management with another
variable such as the Corporate Governance perception index and relevance of accounting information
should be used as Corporate Governance measurement for giving the results more accurate.
2014-11-10T00:00:00ZAnalysis Of Corporate Governance Mechanism and Earnings Management: Short Term and Long Term Accrual ModelsWiyadiSutantahttp://hdl.handle.net/11617/81232018-03-19T05:01:33Z2013-10-09T00:00:00ZAnalysis Of Corporate Governance Mechanism and Earnings Management: Short Term and Long Term Accrual Models
Wiyadi; Sutanta
Earnings management existed because it was impacted from accrual. Agency theory
provides a view that earnings management issues can be minimized through monitoring
mechanisms to align interests and differences between management control itself from
others by the Corporate Governance (CG) mechanism This study measured earnings
management with short term and long term accruals models. The purpose of this study
examines the relationship between corporate governance mechanism ie institutional
ownership, managerial ownership, the independence of the board committee, existence of
audit committee, and the size of the board committees and earnings management with
STDA and LTDA accrual models. The samples are 158 companies listed in LQ 45 during
2004-2010 periods. Descriptive and regression analysis used for the data analysis. In
STDA model, the institutional ownership has significant effect on earning management
(coeff.-0.215; prob. 0.011), but in LTDA model, the existence of audit committee has
significant effect on earnings management (coeff-0.276; prob. 0.001). The result that
monitoring by outside company can reduce the earnings management practices with
STDA and LTDA models. The future studies should be added another variables as
elements of corporate governance and analysis the disclosure of corporate governance
index to analysis corporate governance mechanism for reducing to earning management
comprehensively.
2013-10-09T00:00:00ZThe Practice of Earnings Management: Long Term and Short Term Discretionary Accrual Model (Empirical Studies On index of LQ-45 during 2004 to 2010 period)WiyadiSafitri, Lina Ayuhttp://hdl.handle.net/11617/81202018-03-19T05:04:58Z2012-10-18T00:00:00ZThe Practice of Earnings Management: Long Term and Short Term Discretionary Accrual Model (Empirical Studies On index of LQ-45 during 2004 to 2010 period)
Wiyadi; Safitri, Lina Ayu
This research aims to analyze the pattern of earnings management practices by the long
term and short term discretionary accrual model in LQ - 45 during 2004 to 2010. The
samples are 165 firms by using the purposive sampling method. Based on the results of
descriptive statistic analysis, earnings management practices in the long term
discretionary accrual models tend to use a pattern of earnings increasing. While the
practice of earnings management by short term discretionary accrual models tend to use
pattern of earnings decreasing. The pattern of increasing earnings are carried by
manipulating the amount of net income and total assets owned, the removal of fixed
assets and intangible assets, recognizing the various expenditures as costs, changes in
accounting methods to change the method of depreciation of fixed assets. Usage the
pattern decrease in earnings figures are carried by manipulating the use of accounting
methods: recording of inventory, other current assets recognition less, to reduce
accounts receivable, to increase other current liabilities, recognized expenses in the
future, the losses in the current period that are still recognized the receivable is
recognized as a cost, and the reserve accounts of higher losses. Furthermore, from the
results of Wilcoxon test states there are significant differences between long term
discretionary accrual models with short-term discretionary accruals in earnings
management practice (Prob. value 0,000). The future study, it would be added the other
model such as real management and then compare among these models.
2012-10-18T00:00:00Z