Ari Sita Nastiti

Bio: Ari Sita Nastiti is an academic researcher from University of Jember. The author has contributed to research in topics: Initial public offering & Earnings management. The author has an hindex of 3, co-authored 6 publications receiving 19 citations.

Audit Quality and Earnings Management In Indonesian Initial Public Offerings

Abstract: This study examines the effect of audit quality on earnings management (as measured by discretionary current accruals) for Indonesian IPO firms. Earnings management is measured using current accruals, assuming that the manager has the flexibility and control to the current accruals than long-term accruals. The hypothesis predicts that Indonesian IPO firms with higher quality auditors engage in less earnings management in the periods prior to the IPO date. The sample consists of 62 firms making IPO between 2000 and 2006. The results show that high quality auditors are related to less earnings management in the periods prior to the IPO. Audit quality constrains the extent of earnings management for Indonesian IPO firms and provides more precise information that makes management has less incentive to manage earnings. Cash flows from operating activities and size of the firm have negative and significant effect on the level of current accruals. The study contributes to the literature that audit quality is an important determinant in earnings management practices for Indonesian IPO firms. DOI: 10.5901/mjss.2015.v6n5s5p223

Systematic literature review : efektivitas sistem informasi akuntansi koperasi di indonesia

Abstract: This study aims to fill the research gap by providing a systematic literature review of the factors that influence the effectiveness of the accounting information system in cooperative in Indonesia. This research method uses a systematic literature review process which consists of three stages, namely, planning, implementation and reporting. The initial study found 316 research articles, and used a total of 10 studies for this systematic literature review based on inclusion and exclusion criteria. The extraction of selected primary research, selected and collected quantitative data will help answer a question in this research. The results of a systematic literature review of all research contained in journals published from 2015 to 2020 state that the factors that influence the effectiveness of cooperative accounting information systems in Indonesia are very diverse, namely the existence of factors of personal technical ability, user involvement, technology utilization, age, education level. , training and education programs, work experience, employee knowledge in accounting, the sophistication of information technology, individual performance, task complexity, system development formalization, manager support, company size, the presence of a steering committee, and the location of the steering department. The main factor that influences is user involvement where the cooperative should provide education and training in accounting information system programs so as to increase the user's expertise and be able to make accounting information systems effective and make decisions. Keywords: Systematic Literature Review, Effectiveness of accounting information systems, Cooperative

Good corporate governance and earnings management in indonesian initial public offerings

Abstract: This study investigates the relationship between corporate governance mechanisms and earnings management (as measured by discretionary current accruals) for Indonesian IPO firms. Previous studies have mainly focused on an examination of the effect of corporate governance on the earnings management of publicly traded firms, whilst this study examines newly listed firms. It employs a modified Jones model to measure earnings management as developed by Tykvova (2006). The hypothesis predicts that Indonesian IPO firms with good corporate governance will engage in less earnings management in the periods prior to the IPO year. The sample consists of 75 IPOs and the results show that the proportion of board of commissioners, public ownership, institutional ownership and managerial ownership constrain the extent of earnings management of IPO firms. This study contributes to the literature in showing that corporate governance mechanism is an important determinant in earnings management practices for Indonesian IPO

Menuju tiga dekade perkembangan perbankan syariah di indonesia

Abstract: Perbankan syariah di Indonesia telah berkembang hampir mencapai tiga dekade sejak beroperasinya Bank Muamalat Indonesia, sebagai bank syariah pertama di Indonesia. Perkembangan industri perbankan syariah telah membuahkan berbagai prestasi, dari makin banyaknya produk dan layanan, hingga berkembangnya infrastruktur yang mendukung keuangan syariah. Namun demikian, pertumbuhan perbankan syariah belum dapat mengimbangi pertumbuhan perbankan konvensional. Hal ini dapat dilihat dari pangsa pasar (market share) perbankan syariah yang secara keseluruhan masih mencapai rata-rata 5% dari seluruh aset perbankan nasional. Oleh karenanya penelitian ini bertujuan untuk mengkaji perkembangan industri perbankan syariah dalam tiga dasawarsa terakhir. Hasil penelitian ini diharapkan dapat memberikan wawasan mengenai perkembangan bank syariah di Indonesia serta mampu memunculkan gagasan untuk memajukan perekonomian syariah lebih baik ke depan guna terwujudnya Indonesia sebagai pusat keuangan syariah dunia. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan teknik studi literatur atau studi pustaka (Library Research). Hasil dari penelitian ini memperlihatkan bahwa selama tiga dekade terakhir, bank syariah di Indonesia mengalami berbagai kejadian-kejadian ekonomi yang mempengaruhi perkembangannya. Oleh karenanya, industri perbankan syariah dituntut untuk memiliki daya tahan agar mampu menghadapi perubahan dan ketidakpastian

Implementation of Shariah Accounting Theory in Shariah Value Added: A Theoretical Study

Abstract: Objective – This article is aimed to give an understanding related to the concept of Shariah Value Added (SVA) according to the ideas of several shariah accounting researchers. Methodology/Technique – This research is written using qualitative approach with the technique of literature study. Findings – The result shows that nowadays there still found several weaknesses in SVA related to the definition which could possibly emerge the return of capitalism through ethics utilitarianism, the distribution of welfare is still focused on limited stakeholders and the difficulties of its application. Therefore, it needs deeper learning to find the appropriate formulation of Shariah Value Added, due to the fact that there are still a few researchers who are interested in the theoretical study of Shariah Accounting. Novelty – This article try to give an understanding related to the concept of SVA from the theoritical study in order to be able to support the Academicians to participate in deeper learning on SVA formulation which can be applied in a practical level but is still based on the Islamic values and shariah objective (maqasid al-shari'ah 'ah). Type of Paper: Conceptual.

Mobilisation of Income Zakat Payment In Indonesia

Abstract: The objectives of the study establish a conceptual framework to strengthen institutions that support the mobilisation of paying zakat and to identify the concept of the cultural factor of mutual assistance in paying zakat. This is Important because the institution of zakat has implemented the collection of zakat. Meanwhile, the culture of mutual assistance in Indonesia can be a power of zakat payment mobilisation to gain the blessings of Allah SWT. This paper presents the factors of determining mobilisation of zakat payments, e.g., are awareness, willingness to donate, confidence in collection and distribution with the latest development of technology. The implication of this study will help mobilise the payment of income zakat in Zakat Institutions. This study uses the documentation analysis method. Factors affecting mobilisation are awareness, willingness to donate, confidence in collection and distribution with the latest development of technology to help mobilise the payment of income zakat in Zakat Institutions. Keywords : Collection, Mobilisation, Payment, Sincerity, Zakat

Pengaruh corporate governance terhadap manajemen laba di industri perbankan indonesia

Abstract: The purpose of this study was to examine the effect of the implementation of corporate governance measured by board size, proportion of independent board, audit committee existence and size of the company's toward earnings management measures of discretionary accruals calculated using the model Modified Jones Model (Dechow et al 1995 ). The sample in this study is a company engaged in banking that has gone public on the Stock Exchange in the year 2007-2010. Data collection methods in this study using purposive sampling. The amount of observational data obtained in this study as much as 96 observational data from 24 sample banking firms each year. By using a multiple linear regression analysis, the results show that good corporate governance mechanisms are shown to affect the size of the board to reduce the earning management. The result of this research mean that the mechanism by which the company has managed to minimize the practice of earnings management, so that it can be concluded that the mechanism of corporate governance have worked effectively to improve company performance. Keywords: corporate governance, board of directors, audit ommittees, earnings management

The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement

Abstract: This paper aims to examine the effects of corporate governance and firm-specific characteristics on the incidence of financial restatement among Malaysian public listed firms.,The elements of corporate governance consist of board size, board independence, multiple directorships, audit committee expertise, external audit quality and executive compensation. Meanwhile, the firm-specific characteristics consist of firm age, firm performance, firm leverage and firm liquidity. The agency theory has been used to guide the study. This study used a matched-pair sample that consisted of a sample of 49 restatement firms and 98 non-restatement firms between the years 2011 and 2016. Univariate (t-test and Pearson correlation) and multivariate (logistic regression) statistical techniques were used to test the hypotheses.,The results show that there is a negative and significant relationship between executive compensation and firm performance, and the incidence of financial restatement. In addition, there is a positive and significant relationship between firm leverage and the incidence of financial restatement. However, the other corporate governance and firm-specific characteristic variables included in the study were found to be insignificant with the incidence of financial restatement. This paper provides evidence that some form of corporate governance mechanisms and firm-specific characteristics, particularly executive compensation, firm performance and firm leverage, may influence the direction and magnitude of the incidence of financial restatement. The findings indicate that optimal executive incentives may align management interests with those of shareholders. In addition, greater performance and lower leverage levels minimise firms’ financial pressure and debt covenant violation risk, which may reduce the management tendency to misstate the financial statement, and consequently, minimise the likelihood of financial restatement.,The main value of this paper is the effect of corporate governance and firm-specific characteristics on the likelihood of financial restatement in Malaysia. The findings of this study provide useful insights for regulators to improve and reconsider the current regulations on corporate governance mechanisms.