The Determinant Of Earnings Management:  Size Aspect And Non-Performing Loans

The quality of financial statements must meet the qualitative characteristics as required by Financial Accounting Standards. However, the quality of financial reports that have not matched the expectations is still prevalent in Indonesia, both in public and private sector, including in Bank Perkreditan Rakyat or BPR (Rural Bank). One of the financial statements manipulations that distorts the quality of BPR financial statements is earnings management. This study aims to determine the effect of size aspect and non-performing loans (NPL) on earnings management. Size is measured by total assets, NPL is calculated by dividing non-performing loans (substandard, doubtful, and loss) on total credit, while earnings management by using Kothari's discretionary accrual model (2005). Data were obtained from BPR’s financial statements in the ex Banyumas Residency during the period of 2015-2018 in the form of quarterly financial statements. There were 182 observations being analyzed by using multiple linear regression with SPSS tool. The results of this study show that: 1) Size aspect doesn’t affect earnings management, 2). Non-performing loans ratio affects earnings management.

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Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Terhadap Kualitas Laporan Keuangan Di Badan Amil Zakat Nasional Kota Bandung

Publica: Jurnal Pemikiran Administrasi Negara ◽

10.15575/jpan.v12i1.8638 ◽

2020 ◽

Vol 12 (1) ◽

pp. 1-9

Author(s):

Aris Munandar ◽

Ateng Mulyadi

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Reports ◽

The Public ◽

Poverty And Inequality ◽

The City ◽

Transparency And Accountability

The potential of zakat in Indonesia is so great that it can become a financial solution to anticipate the problems of poverty and inequality in Indonesia. Likewise, the potential for zakat in the city of Bandung, which according to the calculations of experts can reach 2 trillion rupiahs per year, is very large to be managed professionally, but when viewed from the amount of existing zakat receipts it is only limited to 4.8 billion per year. So thus, the lack of income from zakat funds reflects the growing expectations of the public for the transparency or transparency and accountability of the management of zakat funds in the presence of financial reports. Therefore, the purpose of this study is to find out how much influence is given by financial accounting standards on the quality of financial reports at the National Amil Zakat Agency in the City of Bandung. The results of this study are that financial accounting standards significantly influence the quality of financial statements in the national amil zakat body.

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"Replika Endemi" Resistensi PSAK 71 Sebagai Countercylical Terhadap Sustainability Perbankan Ditengah Pandemi

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v13i1.3195 ◽

2021 ◽

pp. 109-117

Author(s):

Nicholas Alexander Tungga ◽

Melithasya Angelina ◽

Elliza .

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Current Status ◽

Corporate Accountability ◽

Financial Accounting Standards Board ◽

Model Framework ◽

Financial Reports ◽

Framework Design ◽

Economic Upturn

Financial reports are important because they are useful for providing an overview for stakeholders in their decision making. Where in the preparation of financial statements the main regulation used is the Statement of Financial Accounting Standards (PSAK) established by the Indonesian Institute of Accountants (IAI) through the Financial Accounting Standards Board (DSAK). In the current status quo of Indonesia in facing the Covid-19 pandemic, the existence of PSAK has begun to be tested, adjustments must be made to financial accounting standards which are useful to strengthen the lines of corporate accountability in Indonesia and are able to answer the main urgency of Indonesia today, namely the weakening of the country's economy. The purpose of this paper is to produce a framework that can later become an alternative for banks in making decisions for implementing the PSAK 71 post model. The approach used in this paper is a qualitative approach by providing arguments and solutions for Indonesia's current economic conditions through the resulting framework design. After considering the aspects that affect the risk of bad credit, the conclusion is that PSAK 71 is able to trigger an economic upturn in Indonesia, because in its implementation it does not necessarily look at one aspect only but considers other aspects in responding to issues related to bad credit. Keywords: PSAK 71, Post Model Framework, Bad Credit, Indonesian Economy

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The Role of Financial Accounting Standards for Small And Medium Micro Economic Sectors

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v8i3.202 ◽

2019 ◽

Vol 8 (3) ◽

pp. 17-23

Author(s):

Ahmad Mukoffi ◽

Yayuk Sulistiyowati

Keyword(s):

Financial Reporting ◽

Free Market ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Economic Sectors ◽

Financial Reports ◽

Strategy Model ◽

Food And Beverage ◽

The Government

In the preparation of financial statements based on financial accounting standards is an improvement in quality of financial statements, which will leverage the credibility of the financial statements in question. The research’s object to be studied are MSMEs in Food and Beverage Sector. The formulation of the problem in this study is, a. How is the preparation of MSME financial statements in the Food and Beverage sector based on EMKM SAK in Tlogomas Sub-District, Malang City, b. What are the constraints faced by MSMEs in the Food and Beverage Sector in implementing EMKM SAK in Tlogomas Sub-District Malang, c. What strategy model is effective from the government so that MSMEs can apply the SAK EMKM optimally. This research method used a combination of research methods (Mixed Methods). With adequate accounting, MSME entrepreneurs can fulfill the requirements in applying for credit, such as making financial reports. The researcher offers a model for the application of electronic-based financial reporting, this is to attract investors to contribute their capital, considering that currently entering the free market. This program also makes easier for the Bank to read the financial statements of micro entities.

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v1i2.1873 ◽

2012 ◽

Vol 1 (2) ◽

Author(s):

Yufenti Oktafia

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Business Performance ◽

Conflicts Of Interest ◽

Financial Statements ◽

Financial Statement ◽

Corporate Management ◽

Financial Reports ◽

Discretionary Accrual ◽

Good Corporate Governance

Earning managements is a management action in the process of preparing financial statements to influence the level of earnings that is displayed. Earnings management is one factor that can reduce the credibility of financial statements. Add to bias earnings management in the financial statements and can interfere with the use of a trusted financial reports profit figures as a result of these engineering profit numbers without engineering. Corporate governance is a concept proposed to improve business performance through supervision or monitoring management performance and ensuring accountability of management to the stakeholders with a framework based on rules. The concept of corporate governance as proposed for the achievement of corporate management more transparent to all users of financial statements. If this concept is applied properly it is expected that economic growth will continue to rise in line with the transparency of corporate management a better and will benefit many parties. Detection possibility of earnings management in the financial statements, examined through the use of estimates of total accruals. Total accruals consist of nondiscretionary accrual and discretionary accruals. Earnings management occurs because of opposition from various interested parties on the financial statement information, which interested parties on financial statements information that is internal and external parties. Conflicts of interest that occurs is minimized by a mechanism that is capable of aligning the interests of external and internal parties. Agency theory suggests that earnings management issues can be eliminated with the supervision of their own through good corporate governance.<br /><br />Keywords: corporate governance, discretionary accrual<br /><br />

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AKUNTABILITAS KOPERASI MELALUI LAPORAN KEUANGAN

Jurnal Aplikasi Akuntansi ◽

10.29303/jaa.v3i1.34 ◽

2018 ◽

Vol 3 (1) ◽

pp. 048-066

Author(s):

Bq. Anggun Hilendri

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Reports ◽

Accounts Receivable ◽

The Future ◽

The Government ◽

Business Entities

Cooperatives are one of three types of business entities that support the Indonesian economy in addition to State-Owned Enterprises (BUMN) and Private-Owned Enterprises (BUMS). The development and growth of cooperatives in Indonesia is endeavored to continue to synergize with the duties of cooperatives in holding their institutions accountable to the government and the development of their business to their members. This is a form of implementation of cooperative accountability in which cooperatives must be able to manage services and be informed to interested parties in the form of financial statements. The purpose of this study was to find out how the accountability of Karya Mandiri Selong cooperatives through cooperative financial statements that have been prepared. Accountability of Karya Mandiri Selong cooperatives through the preparation of financial reports is not optimal as indicated by the preparation of financial statements in the form of monthly reports containing reports on loans or accounts receivable and deposits from cooperative customers. This is because the management's understanding of financial accounting standards is still lacking. The hope is for the future Karya Mandiri Selong cooperatives can compile financial reports in accordance with financial accounting standards so that accountability is maintained and member trust increases.

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PENGARUH PEMAHAMAN MANAJER TENTANG STANDAR AKUNTANSI KEUANGAN SYARIAH DAN PERAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI ACEH

Jurnal Perspektif Ekonomi Darussalam ◽

10.24815/jped.v1i1.6516 ◽

2017 ◽

Vol 1 (1) ◽

pp. 1-8

Author(s):

Suazhari Suazhari

Keyword(s):

Social Science ◽

Human Resources ◽

Financial Reporting ◽

Supervisory Board ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Purposive Sampling

This study aimed to determine the effect of managers understanding of sharia financial accounting standards, and the influence of Islamic Sharia Supervisory Board on the quality of the financial statements of BPRS in Aceh. The qualified financial statements has principal characteristics: understandable, relevant, reliable and comparable. The manager understanding of Sharia Financial Accounting Standards and the role of Islamic Sharia Supervisory Board should play a role in achieving quality financial statements. Factor of limited human resources can be a factor that will not achieve the quality of financial reporting. Managers and Sharia Supervisory Board on the BPRS are two of the human resources role in BPRS operations. The sample in this study is the BPRS in Aceh. Survey respondents totaled 35 people who have positions in the BPRS as a director, managers and the Sharia Supervisory Board. Sampling was purposive sampling. The analysis method used is multiple linear regression using the computer software Statistical Package for Social Science (SPSS). The results of this study showed a significant effect between managers understanding of Sharia Financial Accounting Standards on the quality of financial reporting and the existence of a significant effect between the role of the Sharia Supervisory Board on the quality of financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan pengaruh Dewan Pengawas Syariah terhadap kualitas laporan keuangan BPRS di Aceh. Laporan keuangan berkualitas memiliki karakteristik kualitatif pokok yaitu: dapat dipahami, relevan, handal dan dapat dibandingkan. Pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan Peran Dewan Pengawas Syariah semestinya berperan dalam mewujudkan laporan keuangan yang berkualitas.Faktor keterbatasan sumber daya manusia dapat menjadi faktor yang menghalangi tidak tercapainya laporan keuangan yang berkualitas.Manajer dan Dewan Pengawas Syariah pada BPRS merupakan dua diantara sumber daya manusia yang berperan dalam operasional BPRS.Sampel pada penelitian ini adalah BPRS yang ada di Aceh.Responden penelitian berjumlah 35 orang yang memiliki jabatan di BPRS sebagai direktur, kepala bagian dan Dewan Pengawas Syariah.Pengambilan sampel secara purposive sampling. Metode analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan software komputer Statistical Package for Social Science (SPSS).Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan antara pemahaman manajer tentang Standar Akuntansi Keuangan Syariah terhadap kualitas laporan keuangan dan juga adanya pengaruh yang signifikan antara peran Dewan Pengawas Syariah terhadap kualitas laporan keuangan.

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IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v11i2.8045 ◽

2020 ◽

Vol 11 (2) ◽

pp. 123-132

Author(s):

Nimatul Ula ◽

Nawirah Nawirah

Keyword(s):

Qualitative Research ◽

Balance Sheet ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Online Data ◽

Financial Reports ◽

Financial Report ◽

Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

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PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

JMM (Jurnal Masyarakat Mandiri) ◽

10.31764/jmm.v0i0.1158 ◽

2019 ◽

pp. 139

Author(s):

Suratman Suratman ◽

Yulianti Yulianti ◽

Nirsetyo Wahdi

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Microsoft Excel ◽

Financial Reports ◽

Non Profit ◽

Financial Report ◽

The Public ◽

The People ◽

Accounting Reports

Abstrak: Tujuan dalam pengabdian ini untuk merancang Aplikasi Laporan Keuangan Masjid sesuai dengan Standart Akuntansi Keuangan (PSAK-45) agar laporan keungan tersebut dapat dipertanggungjawabkan ada akuntabel kepada umat yang menginfaqkan sebagain hartanya ke masjid tersebut. Hal tersebut sebagai salah satu pertanggungjawaban ke padada masyarakat pemberi infaq. Tetapi selain itu pengurus masjid juga harus membuat laporan keuangan yang nantinya akan dilaporkan kepada takmir masjid dan kepada semua pengelola tersebut, sehingga harapannya laporan keuangan tersebut dapat disusun secara transparan sehingga tidak ada kecurigaan dari pihak manapun dan lebih-lebih sebagai pertanggungjawaban kepada Allah SWT. Dalam penyusunan laporan laporan akuntansi untuk entitas nirlaba telah diatur dalam Pedoman Standar Akuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun stantar laporan akuntansi, agar laporan keungan tersebut dapat dipertanggungjawabkan kepada masyarakat dan dapat di baca oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut. Kegiatan ini dilaksanakan dalam bentuk penyuluhan dan pendampingan pembuatan laporan keuangan masjid dengan aplikasi laporan keuangan yang sistematis dengan menggunakan program Microsoft Excel. Dari hasil evaluasi yang telah dailakukan bahwa hasil dari kegiatan ini sudah mampu meningkatan pemahaman dan ketrampilan dalam menyusun laporan keuangan masjid yaitu berupa Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas.Kata Kunci: Laporan Akuntansi; Akuntabilitas; Keuangan Masjid; PSAK45 Abstract: The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: Accounting Reports; Accountability; Mosque Finance; PSAK45.

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Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v23i1.89 ◽

2018 ◽

Vol 23 (1) ◽

pp. 41-54

Author(s):

Aan Juanda ◽

Pigo Nauli

Keyword(s):

Local Government ◽

Quantitative Research ◽

Accounting Standards ◽

Financial Statements ◽

Survey Method ◽

Financial Reports ◽

Government Accounting ◽

Review Team ◽

The Government

This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnaire. The population in this study are all inspectorate in all regions of the Province of Lampung. Respondents in this study are all functional officers and other officials who are members of the Review team at each inspectorate at all regions in Lampung Province. The result of data analysis shows that the process of review for local government financial statements has a positive effect on the quality of local government financial reports, and an understanding of the government accounting standards by APIP did not moderate the relationship between the review process with the quality of local government financial reports

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KUALITAS LAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Sudi Kasus Pada DPKAD Kota Semarang)

Fokus Ekonomi : Jurnal Ilmiah Ekonomi ◽

10.34152/fe.13.2.280-300 ◽

2018 ◽

Vol 13 (2) ◽

pp. 280-300

Author(s):

Silvia Almar’atus Sholehah ◽

Ardiani Ika Sulistyawati

Keyword(s):

Local Government ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Government Reform ◽

Accounting System ◽

Government Accounting ◽

Good Government ◽

Government Governance

The purpose of this study are to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sample size was 49 respondents. The data analysis was done by using multiple regression with the help of SPSS V20 software. The independent variables in this study consisted of Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System which the dependent variable is The Quality of The Financial Statements.The results of this study show that implementation of Monitoring to influence the quality of Financial Statements. But implementation of Good Good Government Governance, Government Accounting Standards, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System have not influence the Quality of Financial Statements.

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