Rina Trisnawati
http://hdl.handle.net/11617/8105
2024-03-29T08:33:00ZCorporate Governance Mechanism and Earning Management With Integrated Model
http://hdl.handle.net/11617/8124
Corporate Governance Mechanism and Earning Management With Integrated Model
Trisnawati, Rina; Ekawati, Suleksi
Previous studies examining earnings management from accruals perspective even though this
model can`t describe the earning management practices completely. It ignored the
relationship between accrual and cash transaction. In contrast, this study measuring
integrated earnings management proxies i.e. real and accruals earnings management. Real
earnings management proxies are measured by abnormal cash flow of operation, abnormal
production cost, and abnormal discretionary expenses .While accruals earnings management
proxies are measured by short and long term discretionary accruals. The purpose of this
study examines the relationship between Corporate Governance mechanism i.e institutional
ownership, managerial ownership, the independence of board committee, audit committee,
and the size of board committee. The sample are 123 companies listed in JII and 158
companies listed in LQ 45 during 2004-2010 periods. Descriptive qualitative used to
measure the mean value of these proxies, then aggregate earning management measured by
ranking of them. The regression analysis used to examine the relationship between EM
(integrated model)and CG. The results showed that proportional independence board
committee, the size of board committee and audit committee have significant effect on EM
(prob. vale 0.044;0.046;0.000)but the institutional ownership and managerial ownership
have not significant effect on EM. In the future, researcher will continue this model by
looking for the relationship EM with other variables such as relevance of accounting
information and the explanation power of this model. The mechanism CG should be used CG
index.
2013-10-09T00:00:00ZThe Real Earnings Management Practices (The comparative studies between shariah index (JII) and conventional index (LQ-45) in Indonesian stock exchange during 2004-2010 period)
http://hdl.handle.net/11617/8122
The Real Earnings Management Practices (The comparative studies between shariah index (JII) and conventional index (LQ-45) in Indonesian stock exchange during 2004-2010 period)
Trisnawati, Rina; Suhestiningsih
Earnings management is a phenomenon that is difficult to avoid because the impact of
using the accrual basis for preparation of financial statements. The previous studies of
earning management focus on accrual-based earnings management (Cohen and
Zarowin, 2010;Gul and Tsui, 2001; Louis and Robinson, 2005;Aljifri, 2007; Hastuti dan
Hutama, 2010). The recent studies of earning management indicate the important of
manipulate real activities more than accrual basis (Roychowdhury, 2006; Gunny, 2005;
Cohen et al., 2008; Cohen dan Zarowin, 2010). The survey byGraham, Harvey dan
Rajgopal (2005) found the top managements more involve in earning management than
accrual to reach earning target. The purpose of this study is to analyze the difference of
real earnings management between the shariah index (JII) and conventional index (LQ45).
These samples are 130 and 165 companies listed in Indonesian stocks exchange
from 2004-2010 periods. The analysisused Mann Whitney U test. The result shows the
mean value of real management on the companies listed in the LQ 45 is 0.000000006921with
average
value of CFO is 0.1575 Discr is 0.1306, Prod is 0.5718.
The mean value of real management on the companies in the JII index is
0.00000000001538 with average value of CFO is 0.1763, Discr is 0.1461, Prod is
0.6220. Statistical test shows that there is not significant differences in real earnings
management between companies in the shariah index and conventional index
(prob.value = 0.558). It means that earnings management practices which tend to
decrease the profit made by the companies in the conventional index and to increase the
profit made by the companies in the shariah index.
2012-10-18T00:00:00ZWages Difference Analysis on Internal Auditors From Gender Perspective
http://hdl.handle.net/11617/8118
Wages Difference Analysis on Internal Auditors From Gender Perspective
Trisnawati, Rina
Previous studies show the existence of wage differentials between male and
female auditors. In most cases, female auditors receive lower wage as compared
to male auditors. The main objectives of this study are to identify the factors that
determine gender wage level and gender wage differentials among internal
auditors and examine the existence of discrimination This study used OaxacaWage
Decomposition
Model
to
identify
factors
that
determine
gender
wage
level
and
gender wage differentials.. A total of 58 private auditors were selected as
respondents in this study. Among them, 33 were males and 25 were females. The
study was conducted in Central Java and Jogyakarta, Indonesia. The study shows
the wage differentials between males and females internal Males auditors have
more wages over the females. The auditors status and auditor position are the
factors that determine gender wage level. Discrimination does exist and it is an
important determinant factor for gender wage differentials. It is 0.105153 or
31.84% contributes to wages differentials. Regardless of auditor`s gender
perspective. The researcher proposes for the firms should be fairly in assigning
jobs to their auditors and also provide the proper reward system to enhance
auditors’ careers. Government on the other hand should formulate policies that
can facilitate and encourage the professional women to participate in labor
market. The future research should develop the other wages discrimination
models to determine the best model for wages discrimination in auditor profession
in Indonesia
2010-11-25T00:00:00ZSustainability Reporting And Earning Management (Empirical Studies in the companies that participated in the Indonesian Sustainability Reporting Award (ISRA))
http://hdl.handle.net/11617/8113
Sustainability Reporting And Earning Management (Empirical Studies in the companies that participated in the Indonesian Sustainability Reporting Award (ISRA))
Trisnawati, Rina; Wiyadi; Setiawati, Erma
This study aimed to examine the effect of the Sustainability reporting on earning management for all of companies
participated in Indonesian Sustainability report Award (ISRA) 2015. Sustainability reporting is a testament to the
commitment of the company to the communities that consists of three elements which are economic performance,
environmental performance, and social performance. ISRA is an award given to companies that have made reporting on
activities related to environmental, social and economic aspects in addition to sustaining the company itself, This study
used data companies listed in Indonesia Stock Exchange and registered for the ISRA in 2015., The ISRA 2015
followed by 37 companies including 4 foreign companies and 1 non listed company. Therefore, the total sample is 33
companies during 2013-2015 periods.. The independent variables are economic disclosure, environmental disclosure,
and social disclosure. These variables are measured by disclosure index of Sustainability reporting guidelines from
Global Reporting Initiative (GRI) G4. The dependent variable is earning management which measured by discretionary
accruals. The results show that all dimensions of sustainability reporting have negative significance on earning
management.
2016-12-17T00:00:00Z