Hubungan Managerial Entrenchment dan Kualitas Audit dengan Kualitas Laba

Abstrak: Penelitian ini bertujuan untuk mengidentifikasi hubungan managerial entrenchment, kualitas audit, dan kualitas laba. Penelitian ini dilakukan dengan menggunakan 76 sampel perusahaan manufaktur yang terdaftar di BEI dari tahun 2016-2018 (228 observasi). Managerial entrenchment diukur dengan lamanya CEO menduduki posisinya (CEO tenure), kualitas audit diukur dengan status KAP sebagai KAP big 4 atau bukan, sedangkan kualitas laba diidentifikasi dengan akrual diskresioner yang dimiliki oleh perusahaan. Penelitian ini juga menggunakan variabel kontrol yang terdiri dari leverage, ukuran perusahaan, dan profitabilitas perusahaan. Hasil penelitian menunjukkan bahwa managerial entrenchment perusahaan manufaktur di Indonesia pada tahun penelitian dilakukan tidak berhubungan dengan kualitas laba, sebaliknya kualitas audit terbukti dapat meningkatkan kualitas laba perusahaan. Selanjutnya, dari ketiga varibel kontrol yang digunakan, hanya profitabilitas yang terbukti berhubungan dengan kualitas laba.   Kata kunci: managerial entrenchment, kualitas audit, kualitas laba     Abstract: This study aims to identify the relationship between managerial entrenchment, audit quality, and earnings quality. This research was conducted using 76 samples of manufacturing companies listed in the Indonesian Stock Exchange from 2016-2018 (228 observations). Managerial entrenchment is measured by the length of CEO occupying his position (CEO tenure), Audit quality is measured by KAP status as big 4 or not, while earnings quality is identified by companies’ discretionary accruals. This study also uses a control variable consisting of leverage, company size, and company profitability. The results showed that the managerial entrenchment of manufacturing companies in Indonesia in the year of the study was not related to earnings quality, on the contrary audit quality was proven to be able to improve the earnings quality of the company. Furthermore, from the three control variables used, only profitability has been proven to be related to earnings quality.   Keywords: managerial entrechment, audit quality, earnings qualit

PERAN ETIKA AUDITOR, PENGALAMAN AUDITOR, KOMPETENSI AUDITOR DAN PERILAKU AUDIT DISFUNGSIONAL TERHADAP KUALITAS AUDIT

In auditing audit ethics, auditors' work experience, auditor competence, and functional audit behavior have an important role in determining audit quality.  This research is included in qualitative research.  The author uses the method of literature review and descriptive research techniques.  The purpose of this study is to determine and analyze the role of auditor ethics, auditor experience, auditor competence and functional audit behavior on audit quality.  The results of this study indicate that auditor ethics Auditor experience, auditor competence and dysfunctional behavior also have a positive effect on audit quality

STUDI LITERATUR: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS

This literature study intends to dissect the literature on how the effect of good corporate governance mechanism on financial distress in a company. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. This shows that good corporate governance in Indonesia is still relatively weak, so it is interesting to study further. The method used in this research is qualitative research with a literature study technique using 18 articles. Good corporate governance variables in this literature study involve managerial ownership; independent commissioners; audit committees; institutional ownership; the board of directors; and firm size. This article attempts to describe the results of previous research on the role of good corporate governance to prevent financial distress. The results of the study indicate that there is an influence of good corporate governance on the company's financial distress, both positive and negative.Keywords: corporate governance; good corporate governance, financial distress ABSTRAKStudi literatur ini mempunyai tujuan untuk untuk membedah literatur tentang pengaruh dari GCG (Good Corporate Governance) terhadap financial distress pada perusahaan.  Dalam CG Asian Watch 2020, Indonesia berada pada peringkat paling akhir diantara 12 negara di Asia. Berdasarkan hal tersebut dapat diketahui bahwa penerapann GCG di Indonesia masih tergolong lemah sehingga menarik untuk dikaji lebih dalam. Peneliti menggunakan pendekatan kualitatif dengan metode studi literatur yang sumber dari 18 artikel. Variabel GCG dalam penelitian ini terdiri dari komisaris independent, kepemilikan manajerial, komite audit, kepemilikan institusional, dewan direksi dan ukuran perusahaan. Artikel ini berusaha untuk menggambarkan hasil-hasil penelitian terdahulu mengenai peran good corporate governance sebagai upaya untuk mencegah terjadinya permasalahan kesulitan keuangan IFinacial Distress). Hasil penelitian yang dilakukan oleh peneliti menunjukan bahwa bahwa terdapat pengaruh good corporate governance terhadap financial distress perusahaan baik secara positif maupun negatif. Kata Kunci: tata kelola perusahaan, tata kelola perusahaan yang baik, kesulitan keuanga

Covid-19: The Newest Black Swan Crisis and Its Effect toward Banking Stocks

Abstract. The outbreak of Covid-19 has changed the condition of stock markets around the world, including Indonesia. The bad news regarding this latest pandemic is forming negative sentiment in the market. Banking companies are one of the industries that have been shaken by the virus. The decline in performance and losses that occurred in many companies due to Covid-19 increased the risk of bad bank loans. This study aims to identify the effect of Covid-19 on the reaction of the banking market in Indonesia. Here, the market reaction is measured by changes in stock prices and stock trading volumes before and after the presidential announcement regarding the Covid-19 case. This study uses the efficient market hypothesis and signal theory to explain the reaction. Data analysis was tested using the Wilcoxon Signed Rank Test. The results showed that there was a change in the price of banking shares and trading volume of banking shares after the entry of Covid-19 in Indonesia

Equity Crowdfunding sebagai Opsi Penyelamatan UMKM dari Krisis Akibat Pandemi

This study aims to identify the role of equity crowdfunding in saving MSMEs from the crisis due to the pandemic. This study used a qualitative descriptive method using various sources of information from previous research, regulations, and published repot by various agencies such as OJK and Kemenkopukm. The Covid-19 pandemic that entered Indonesia resulted in a drastic decrease in the profits of MSME business players. This makes MSMEs have to carry out various strategies to maintain their business so they are not swept away by a pandemic storm. Reducing workforce, saving sales figures using online platforms, and pivoting are some of the strategies undertaken by MSMEs to maintain their business. This makes MSMEs need to take their business through the addition. Equity crowdfunding is an option for MSMEs to increase capital to carry out various rescue strategies. In addition to providing opportunities for MSMEs to get additional funds, through the equity crowdfunding platform, MSMEs can also support their business to the wider community. This can increase the value of products and brands and increase the popularity of the customer base so as to increase the MSME business value

Equity Crowdfunding sebagai Opsi Penyelamatan UMKM dari Krisis Akibat Pandemi

This study aims to identify the role of equity crowdfunding in saving MSMEs from the crisis due to the pandemic. This study used a qualitative descriptive method using various sources of information from previous research, regulations, and published repot by various agencies such as OJK and Kemenkopukm. The Covid-19 pandemic that entered Indonesia resulted in a drastic decrease in the profits of MSME business players. This makes MSMEs have to carry out various strategies to maintain their business so they are not swept away by a pandemic storm. Reducing workforce, saving sales figures using online platforms, and pivoting are some of the strategies undertaken by MSMEs to maintain their business. This makes MSMEs need to take their business through the addition. Equity crowdfunding is an option for MSMEs to increase capital to carry out various rescue strategies. In addition to providing opportunities for MSMEs to get additional funds, through the equity crowdfunding platform, MSMEs can also support their business to the wider community. This can increase the value of products and brands and increase the popularity of the customer base so as to increase the MSME business value

GENDER, BUDAYA, DAN KUALITAS LABA

Artikel ini mencoba membedah literatur mengenai hubungan antara gender, budaya, dan kualitas laba. Penelitian menunjukkan terdapat perbedaan peran keberadaan wanita dalam dewan direksi di sebuah perusahaan terhadap kualitas laba perusahaan tersebut. Di satu sisi, keberadaan wanita dapat meningkatkan kualitas laba perusahaan. Di sisi lain, terdapatnya wanita sebagai anggota dewan direksi perusahaan justru dapat menurunkan kualitas laba perusahaan tersebut. Fenomena ini menarik untuk dikaji lebih lanjut mengingat lingkungan di mana penelitian dilakukan dapat mempengaruhi arah hasil penelitian, salah satunya adalah karakteristik budaya nasional di sebuah negara. Beberapa penelitian menunjukkan bahwa perbedaan budaya nasional dapat mempengaruhi karakter dasar dari individuindividu di sebuah negara. Artikel ini berusaha menggambarkan hasil-hasil penelitian terdahulu mengenai peran budaya nasional (individualisme dan penghindaran terhadap ketidakpastian) dalam menjelaskan perbedaan hubungan keberadaan wanita dalam dewan direksi dan kualitas laba yang dimiliki perusahaan tersebut

IDENTIFIKASI INVESTASI TEKNOLOGI PADA PERUSAHAAN YANG MENERAPKAN STRATEGI LOW COST

Penelitian ini mengidentifikasi strategi low cost yang diterapkan PT Madubaru sebagai competitive advantage dengan menganalisis data investasi peningkatan teknologi pada mesin produksi. Metode yang digunakan pada penelitian ini ialah metode deskriptif kualitatif studi kasus. PT Madubaru merupakan produsen gula pasir, yang menerapkan strategi low cost. Penelitian ini menganalisis kebijakan manajemen pada investasi yang dilakukan oleh perusahaan selama sepuluh tahun dari tahun 2008 – 2017. Hasil analisis ditemukan fakta bahwa investasi yang dilakukan perusahaan ternyata belum mampu menekan biaya produksi. Peningkatan kapasitas produksi tidak diikuti dengan ketersediaan bahan baku, sehingga biaya produksi justru meningkat dan mempengaruhi perolehan laba serta daya saing perusahaan. 

Peningkatan Literasi Keuangan melalui Pelatihan Financial Life Skill bagi Pelaku Usaha Mikro Kecil dan Menengah di Desa Sumberarum Kecamatan Tempuran

MSMEs are one of the drivers of the economy in Indonesia. MSMEs have a major contribution to the Gross Domestic Product in Indonesia. However, MSMEs have many limitations, including the limited ability of owners/managers to manage MSME business finances. This also happened to the owners of MSMEs in Sumberarum Village, Tempuran, Magelang. This limited ability creates problems such as ignorance of the owners/managers about the net profit they get, as well as poor cash management. Therefore, the owners/managers of MSMEs in Sumberarum Village need socialization and assistance regarding literacy and financial management. Community service in Sumberarum Village is carried out through literacy socialization and financial management for MSME owners/managers. Furthermore, the socialization was continued with financial management assistance through monitoring of financial records that had been carried out by the owners/managers of the MSMEs. After monitoring and evaluation, the results show that 70% of the sample has done good financial records. This program is expected to equip MSME owners/managers to have the right financial management skills so that they can increase MSME business profits

Peran Konsultan Pajak Terhadap Kepatuhan Wajib Pajak

Kepatuhan wajib pajak selalu menjadi topic menarik dalam penelitian. Penelitian sebelumnya sering menganalisis factor yang memiliki dampak pada kepatuhan wajib pajak. Tujuan penelitian ini untuk mengangkat faktor lain yang kemungkinan berdampak pada kepatuhan Wajib Pajak. Metode penelitian menggunakan pendekatan kualitatif yaitu penelitian deskriptif. Data yang dipergunakan pada penelitian ini adalah dari jurnal dan dokumen. Selanjutnya dilakukan obseravasi dengan teknik pengumpulan data melalui survey. Hasil penelitian menunjukkan bahwa konsultan berperan dalam mempengaruhi perilaku taat wajib pajak serta membantu wajib pajak melaksanakan kewajiban perpajakan