The effect of real earnings management through operating cash flow approach on company performance

Earnings management through real activities is a numbers game with the profits made through the activities associated with operational activities. In this study, real earnings management with operating cash flow approach using proxies on firm performance indicators Return on Assets (ROA) and Tobin's Q. The sample used in this study is a manufacturing company using the sample selection criteria. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on the company's performance indicators Tobin's Q

The Impact of Free Cash Flow and Good Corporate Governance (GCG) Earning Management of the Banking Companies Listed on the Indonesia Stock Exchange

According to the Statement of Financial Accounting Concepts (SFAC) No. 1, the earnings information is a major concern for measuring performance or accountability of management. Earnings information also helps the owner or other party in measuring the power company's earnings in the future. This has created an opportunity for management to take action that can make financial reports into looks better, the manager's actions sometimes conflict with the company's goals. In defiance of the one form is earnings management (earnings management) (Mohammad Sani et all 2012). Earnings management is the impact on the freedom of a manager to choose According to Healy and Wahlen (in Theresia, 2005) earnings management is the management's efforts to change the financial statements intended to mislead shareholders who want to know the company's performance or to effect a financial report containing the earnings information. Earnings management is the impact of a manager the freedom to select and use certain accounting methods when record and organize information in the financial statements. The concept of corporate governance is in essence calls for better transparency to all users of financial statements. Based on these financial statements, it will be seen whether the performance of the company has good governance and effective (good corporate governance) and the governance of whether it can reduce the opportunistic behavior of management within the company (Cornett et all, 2008). The study concluded that an independent commissioner has positive effect but not significant to earnings management or profit management. Sylvia Veronica N.P. Siddharta Sirregar and Main (2005), the proportion of independent directors and a significant negative effect on the income smoothing (earnings management) oporunitis. Cornet et.al (2006). Institutional ownership has no significant effect on earnings management. The bigger the stake, the smaller the earnings management practices that occur. Palestine (2006) and Nuryaman (2008) Companies with free cash flow (free cash flow) is high will have greater opportunities to make profit management, because the company indicated face greater agency problems (Chung et al, 2005). Free cash flow or free cash flow is defined as cash flow actually available for distribution to shareholders and creditors after the company invested in fixed assets and working capital needed to sustain the operations of the company. Brigham and Daves (2003) The object of research in this study is perbankan.Industri banking industry has different characteristics with other industries. The banking industry has tighter regulation than any other industry, for example, a bank must have a Capital Adequacy Ratio (CAR) minimum and provide financial statements as a healthy determination whether or not a bank by Bank Indonesia Free cash flow Variable positive influence on income smoothing practices. according Negrea (2009) good corporate governance is the proportion of independent board significant positive effect on earnings management. Muh.Arief Ujiyantho (2007) Partially independent board which is a negative effect on earnings management. Is'da Rahmawati (2013) Based on the background that has been presented, the consistency is not the research that has been there a reason to re-examine the research title "Effect of Free Cash Flow and Good Corporate Governance (GCG) Profit Management Of The Banking Companies listed in Indonesia Stock Exchange Year 2010-2013 "to be important to investigate

Goal-setting participation as strategic measurement performance for enhancing managerial performance through procedural fairness and interpersonal trust

This research is a study of the behavior of the performance measurement strategy. Behavior is related to the participation of managers in setting performance goals that are measured in terms of financial and on-financial, that can affect managerial performance, with an intervening variable procedural fairness and interpersonal trust. The object of research was carried out at the level of middle and lower level managers in all companies in the Province of Banten and West Java are registered in the Indonesia Stock Exchange (IDX), with a sample of 205 managers. Results of the study showed that the manager's participation in setting performance goals that are measured in terms of financial and non-financial positively affect performance and managerial and procedural fairness. Beside, interpersonal trust partially mediates the effect of goal-setting participation managers on managerial performance

RANCANGAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE EOQ STUDI KASUS PADA PERUSAHAAN ROKOK KETAPANG JAYA TANGGULANGIN SIDOARJO

In the procurement of raw material inventory, the company can not be separated from the design, control, and processing of raw materials that cover many functions: purchasing function, irregularities or warehousing, production and accounting administration. EOQ method can be applied in the company of Ketapang Jaya to manage the inventory of raw materials. Besides that, it also enables them control their inventory in the optimum volume and efficiency. Therefore, this paper tries to find out the way of how companies implement the draft inventory of raw materials when using the EOQ method to improve cost efficiency. It is also expected to be able to measure and find out the inventory of raw materials by using the EOQ method as a means to improve the cost efficiency of raw materials at Tobacco Company of Ketapang Jaya. The methodology used in this research is interviews, observation, and documents (secondary data). Beside, it also conducts a descriptive analysis both qualitatively and quantitatively by comparing the EOQ method and traditional methods. It can be conducted that using the EOQ method, it can increase the productivity optimally and efficiently for the use of raw materials

FAKTORFAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN MELALUI INTERNET (INTERNET FINANCIAL REPORTING) PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

The internet development is increasing to disseminate financial information thats usuallycalled Internet Financial Reporting (IFR). The purpose of this study was to examine of factorsthat affect financial reporting of the manufacturing industry on the Indonesian StockExchange. IFR helps enterprises to disseminate financial information faster and to reducecost such as printing and mailing annual reports. This study used test of normality and multiplelinier regression analysis for developing the hypothesis framework. The surveys findingsshow that factor of firm size influence the internet financial reporting. Many enterprises presentonly product and service advertising. However, other factors such as profitability, liquidity,leverage, and listing age do not explain the company choice to use IFR

Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibility disclosure. Therefore, this study confirms legitimacy theory in different forms

Pelatihan Penulisan Karya Tulis Ilmiah Bagi Guru-Guru SMA/SMK/MA se Surabaya, Gresik dan Sidoarjo di STIE Perbanas Surabaya

Guru–guru SMA/SMK/MA saat ini masih menerapkan kurikulum 2013 pada proses kegiatan belajar mengajar. Namun kendala terbesar yang sedang dihadapi para guru sekolah menengah atas ini adalah kemampuan guru-guru masih terbatas dalam menghasilkan Karya Tulis Ilmiah yang berupa penelitian tindakan kelas, buku ajar, artikel dan karya tulis lainnya yang disusun oleh guru-guru. Kegiatan pengabdian masyarakat yang dilakukan berupa pelatihan karya tulis ilmiah populer. Hasil kegiatan pengabdian masyarakat ini menunjukan bahwa peran serta dan tanggapan mitra dalam aktivitas penulisan karya tulis ilmiah popular, sangat baik. Hal ini ditunjukkan dengan a) hasil lembar evaluasi yang peserta isi rata-rata pada angka tertinggi, yaitu angka 5 dalam setiap aspek pelatihan seperti materi, alokasi waktu serta fasilitas, dan b) keterlibatan ketua MGMP (Musyawarah Guru Mata Pelajaran) Ekonomi Jawa Timur yang ikut menghadiri dan membuka acara pelatihan karya tulis ilmiah yang diikuti 25 guru dari 12 SMA/SMK/MA dari Surabaya, Gresik, Lamongan dan Kediri. Jumlah artikel popular atau karya tulis ilmiah popular yang dihasilkan oleh para guru adalah sejumlah 23 draft artikel. Jumlah ini telah melampaui target awal sebanyak 15 rancangan artikel ilmiah popular

Local indicators of spatial association (LISA) of Indonesian workers

The migration of Indonesian workers abroad and that of foreign workers into Indonesia made problems for the economic growth of Indonesia and ASEAN. This study attempts to analyze the patterns of spatial interaction of labor that occur in Indonesia. It used the Euclidean distance, spatial weight matrix approach to calculate the Local Indicators of Spatial Association (LISA). This study took a sample of workers in ASEAN member countries with a focus on analysis on Indonesian workers during 2004-2018. Analysis was performed using spatial panel data. The results showed that there was a change in the pattern of spatial interaction of Indonesian workers, which in 2004 had a lot of spatial interactions with workers from countries with a large workforce. However, in 2018, they interacted spatially with workers from countries with few workers. Besides, the majority of Indonesian migrants work as low-ranking workers in ASEAN countries, while the majority of foreign workers from ASEAN countries work in managerial and professional levels. This implies that the Indonesian government needs to provide technical and managerial skills, soft skills, and English for migrant workers before working abroad so that they are better able to compete with foreign workers and subsequently receive better salaries

The determinants of accounting fraud tendency

This study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency. This study uses agency theory and fraud triangle as a grand theory. This study was conducted in 19 companies in Surabaya with 79 managers as respondents. The data were analyzed using multiple linear regression models with SPSS software. The results show that internal control effectiveness, compensation system suitability, information asymmetry, adherence to accounting rules, and management morality have a significant effect on accounting fraud tendency

The effect of firm size, financial performance, listing age and audit quality on Internet Financial Reporting

Financial reporting is the most important information for investors. So far, a rapid internet growth has created a new strategy for companies to communicate with investors. In this case, internet could be used by companies to report their financial information, or commonly known as Internet Financial Reporting (IFR). The objec-tive of this study is to analyze the effect of firm size, profitability, liquidity, leverage, listing age, and auditor reputation on Internet Financial Reporting. The sample, as based on sampling criteria, consists of 82 manufacturing companies listed in the Indonesia Stock Exchange in 2013. This study used a multiple regression analysis for the analyses such as to examine the variables that affect the Internet Financial Reporting. The findings show that firm size has a significant effect on Internet Fi-nancial Reporting. However, other factors such as profitability, liquidity, leverage, listing age, and auditor reputation have no significant effects on Internet Financial Reporting. The implication of this study is that the investors can use this study as a reference related to investment in Indonesia