Factors Affecting Earning Management on Transportation Corporations in Indonesia

Arnas, Yenni; Lamtiar, Suse; Kurniawati, Zulina; Kurnianto, Benny; Kalbuana, Nawang

doi:10.29040/ijebar.v5i1.2170

Cited by 9 publications

(7 citation statements)

References 3 publications

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“…Yenni Arnas, Suse Lamtiar, Zulina Kurniawati, Benny Kurnianto, Nawang Kalbuana surveyed14 transportation companies listed on the Indonesian stock exchange in accordance with the research criteria. Of the variables used in this study, only intellectual capital has a positive impact on profit management [5]. This also draws attention to the education factor in this paper.…”

Section: Introductionmentioning

confidence: 87%

Exploration of Net Property Income in Different Regions

Zhang

2023

LNEP

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Nowadays, people's life satisfaction largely depends on their net property income, and as the quality of life improves, people begin to focus on the management of their existing assets and formulate investment strategies. This paper uses SPSS 26 analysis software to analyze the income indicators and potential influencing factors collected from various provinces in China, and finds that education, urbanization level and CPI index have strong influence on investment strategies, providing policy guidelines for governments that wish to improve the living standards of their residents.

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Section: Introductionmentioning

confidence: 87%

Exploration of Net Property Income in Different Regions

Zhang

2023

LNEP

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“…Selama kegiatan penyampaian materi berlangsung antusias para peserta pelatihan cukup besar dan tidak malu untuk bertanya maupun mengajak diskusi terkait dengan keuangannya dengan dosen/narasumber. Materi yang disampaikan berkaitan dengan pengelolaan keuangan dan isu-isu yang ada dimasyarakat (Arnas, Lamtiar, Kurniawati, Kurnianto, & Kalbuana, 2021;Christelia, Kurnianto, Purwanti, Kalbuana, & Tho'in, 2021;Dewi, Yani, Yohana, Kalbuana, & Tho'in, 2021;Hendriarto, Mursidi, Kalbuana, Aini, & Aslan, 2021;Mayzaroh, Kalbuana, & Purwanti, 2019;B. Prasetyo, Utami, Abdusshomad, Wijaya, & Kalbuana, 2021;Pratama, Kalbuana, & Utami, 2020;Wangsih, Yanti, Yohana, Kalbuana, & Cahyadi, 2021;Yanti, Solihin, Saptono, Kalbuana, & Yohana, 2020;Yohana, Bp, Cahyadi, & Kalbuana, 2021;Yohana, Gaol, Dewi, Kalbuana, & Abdusshomad, 2021;Yulistian, Kalbuana, & R., 2020).…”

Section: Hasil Dan Pembahasanunclassified

Edukasi Pengelolaan Keuangan Bagi Pengurus E- Warong Kube Jasa Di Wilayah DKI Jakarta Barat

et al. 2022

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Dampak pandemik Covid-19 khususnya di wilayah Jakarta Barat masih terasa dalam mempengaruhi perekonomian masyarakat. Dampak dari lockdown sepanjang tahun 2021 sangat mempengaruhi kenaikan harga kebutuhan pokok, masalah ketahanan pangan, kurangnya permodalan bagi UMKM, rendahnya minat investasi dan peningkatan tenaga kerja tanpa diimbangi kesempatan kerja yang memadai serta kecukupan tingkat pendidikan dan ketrampilan tenaga kerja dan lain-lain. Sebagai salah satu upaya dan alternatif yang dilakukan oleh Pemerintah Republik Indonesia melalui Kementerian Sosial Republik Indonesia adalah dengan mendirikan E-Warong KUBE (Kelompok Usaha Bersama) Jasa yang bertujuan untuk meningkatkan kesejahteraan keluarga penerima manfaat Bantuan Sosial. Kegiatan pengabdian kepada masyarakat ini merupakan hasil kerjasama antara Universitas Pramita Indonesia dengan Layanan UMKM Naik Kelas (LUNAS) dan LPH Quality Syariah Jakarta sebagai mitra dari Dinas Sosial Pemerintah Provinsi Daerah Khusus Ibukota Jakarta Pusat. Kegiatan ini dilaksanakan di Ruang Soewiryo I Blok B Lantai 16, Kantor Walikota Jakarta Barat yang dihadiri 62 peserta pelatihan dari para Pengurus E- Warong Kube Jasa yang tersebar diseluruh wilayah Jakarta Barat. Setelah pelaksanaan kegiatan Pelatihan Edukasi Perilaku Finansial Bagi Pengurus E- Warong KUBE Jasa yang telah berlangsung, materi pengelolaan keuangan mampu meningkatkan kemampuan peserta pelatihan dalam pengelolaan keuangan serta mampu meningkatkan komitmen dalam mengelola keuangan yang lebih baik sehingga diharapkan dapat meningkatkan peranan dan kebermanfataan adanya E-Warong KUBE Jasa di lingkungan masyarakat khususnya di wilayah Jakarta Barat.

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“…While Setiawati and Na'im in Rahmawati et al (2006) describing profit management as interfering in the external financial reporting process with the aim to benefit themselves and cited as factors that can reduce the credibility of financial statements because it adds to the bias of financial statements (Pratama, Kalbuana dan Utami, 2020; Yulistian, Kalbuana dan R., 2020; Arnas et al, 2021). Agency Theory Jensen and Meckling (1976) said that agency theory is a contract in which one or more principals hire another person (agent), to perform some services for their benefit by delegating some authority to make decisions to the agent.…”

Section: Fraud Diamond Theorymentioning

confidence: 99%

Diamond Fraud Elements: Implication Of Fraud Indications On Preparation Of Financial Report

Tjahjani¹,

Mulyadi²,

Pujiastuti³

2022

Jurnalku

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This research aims to explore fraud diamond elements to detect fraud indications in financial statement. Samples were taken from 32 state owned enterprises of Indonesia which published audited financial statement from 2016 to 2018. The hypothesis in this study were tested by Benish M-score model. Fraud diamond elements are financial stability measured by assets change, financial pressure measured by return on assets, external pressure measured by leverage, nature of industry measured by receivable, ineffective monitoring measured by independent commissioners, rationalization measured by total accrual to total assets and capability measured by change of directors. Nature of industry has positive effect to fraud indications in financial statement while the rest six elements have no influences.

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Factors Affecting Earning Management on Transportation Corporations in Indonesia

Cited by 9 publications

References 3 publications

Exploration of Net Property Income in Different Regions

Exploration of Net Property Income in Different Regions

Edukasi Pengelolaan Keuangan Bagi Pengurus E- Warong Kube Jasa Di Wilayah DKI Jakarta Barat

Diamond Fraud Elements: Implication Of Fraud Indications On Preparation Of Financial Report

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