HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW KARYA ILMIAH : JURNAL ILMIAH

(1)

LEMBAR

HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW KARYA ILMIAH : JURNAL ILMIAH

Judul karya ilmiah (artikel) : Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Persepsi Keadilan Anggaran dan Komitmen Tujuan Anggaran sebagai Variabel Intervening (Studi Kasus pada Universitas Diponegoro)

Jumlah Penulis : 2 orang

Status Pengusul : Penulis ke 2

Nama Penulis : Dr. Indira Januarti, SE, M.Si, Akt

Identitas Jurnal Ilmiah

: a. Nama Jurnal : Jurnal Akuntansi & Auditing

: b. Nomor ISSN : e-ISSN:2549-7650 P-ISSN: 1412-26699 : c. Volume, nomor, bulan,

tahun

: Vol. 13 No. 2, 2016 125-154

: d. Penerbit : Departemen Akuntansi Fakultas ekonomika dan Bisnis Undip

: e. DOI artikel (jika ada) : https://doi.org/10.14710/jaa.13.2.125-154 : f. Alamat web jurnal : https://ejournal.undip.ac.id/index.php/akuditi : g. Terindeks di scimagojr /

Thomson Reufer ISI knowledge atau di nasional / terindeks di DOAJ, CABi, Copernicus

: Powered by Open Journal Systems and Mason Publishing OJS theme.

Kategori Publikasi Jurnal Ilmiah : : Jurnal Ilmiah Internasional /Internasional bereputasi (beri pada kategori yang tepat) Jurnal Ilmiah Nasional Terakreditasi

Jurnal Ilmiah Nasional/ Nasional terindeks di DOAJ, CABI, Copernicus Hasil Penilaian Peer Review :

Komponen Yang Dinilai

Nilai Maksimal Jurnal Ilmiah Nilai Akhir Yang Diperoleh Internasional

bereputasi (Maks 40)

Internasional Nasional Terakreditasi

(Maks 25)

Nasional Tidak Terakreditasi

(Maks 10)

Nasional Terindeks DOAJ dll.

(Maks 20)

a. Kelengkapan unsur isi artikel (10%) 2 2.5 1 2 0,85

b. Ruang lingkup dan kedalaman pembahasan (30%)

6 7.5 3 6 2,5

c. Kecukupan dan kemutahiran data/informasi dan metodologi (30%)

6 7.5 3 6 2,5

d. Kelengkapan unsur dan kualitas penerbit (30%)

6 7.5 3 6 2,5

Total = (100%) 20 25 10 20 8,35

Kontribusi Pengusul (Penulis Pertama / Anggota Utama)

Nilai pengusul = 40%*8,35 =3,34 3,34

KOMENTAR / ULASAN PEER REVIEW

 Kelengkapan dan kesesuaian unsur Penulisan sudah sesuai dan lengkap, mencakup; judul, pendahuluan, tinjauan pustka dan pengembangan hipotesis, metode penelitian, hasil penelitian dan pembahasan,Kesimpulan dan saran, dan daftar pustaka. Substansi artikel sesuai bidang ilmu pengusul sebagai penulis kedua (Ilmu Akuntansi ). Ada konsistensi dan benang merah dalam struktur penulisannya (skor=0,85).

 Ruang lingkup dan kedalaman pembahasan Substansi artikel cukup sesuai dengan ruang lingkup jurnal (Jurnal Akuntansi & Auditing).

Kedalaman pembahasan baik (lebih dari 20% rujukannya digunakan dalam proses membahas hasil) (skor=2,5).

 Kecukupan dan Kemutakhiran Data &

Metodologi

Data dan metodologi merupakan metode yang cukup baru dan hasil penelitian menunjukkan cukup ada kebaruan. Lebih dari 15% rujukan dari 10 th terakhir, sebagian besar berupa Jurnal, (skor =2,5).

 Kelengkapan unsur dan kualitas penerbit Jurnal ini termasuk sebagai nasional ber e-ISSN:2549-7650 P-ISSN: 1412-26699, Powered by Open Journal Systems and Mason Publishing OJS theme, (skor=2,5).

 Indikasi plagiasi Hasil uji ternutin menunjukkan similarity index = 2%

 Kesesuaian bidang ilmu Selaras dengan bidang ilmu pengusul, yaitu Akuntansi dan auditing.

Semarang, 2020

Reviewer 1

Prof. Dr. Abdul Rohman, M.Si, Akt NIP. 196601081992021001

Departemen Akuntansi FEB Undip

Jabatan Fungsional : Guru Besar

.

(2)

LEMBAR

HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW KARYA ILMIAH : JURNAL ILMIAH

Judul karya ilmiah (artikel) : Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Persepsi Keadilan Anggaran dan Komitmen Tujuan Anggaran sebagai Variabel Intervening (Studi Kasus pada Universitas Diponegoro)

Jumlah Penulis : 2 orang

Status Pengusul : Penulis ke 2

Nama Penulis : Dr. Indira Januarti, SE, M.Si, Akt

Identitas Jurnal Ilmiah

: a. Nama Jurnal : Jurnal Akuntansi & Auditing

: b. Nomor ISSN : e-ISSN:2549-7650 P-ISSN: 1412-26699 : c. Volume, nomor, bulan,

tahun

: Vol. 13 No. 2, 2016 125-154

: d. Penerbit : Departemen Akuntansi Fakultas ekonomika dan Bisnis Undip

: e. DOI artikel (jika ada) : https://doi.org/10.14710/jaa.13.2.125-154 : f. Alamat web jurnal : https://ejournal.undip.ac.id/index.php/akuditi : g. Terindeks di scimagojr /

Thomson Reufer ISI knowledge atau di nasional / terindeks di DOAJ, CABi, Copernicus

: Powered by Open Journal Systems and Mason Publishing OJS theme.

Kategori Publikasi Jurnal Ilmiah : : Jurnal Ilmiah Internasional /Internasional bereputasi (beri pada kategori yang tepat) Jurnal Ilmiah Nasional Terakreditasi

Jurnal Ilmiah Nasional/ Nasional terindeks di DOAJ, CABI, Copernicus Hasil Penilaian Peer Review :

Komponen Yang Dinilai

Nilai Maksimal Jurnal Ilmiah Nilai Akhir Yang Diperoleh Internasional

bereputasi (Maks 40)

Internasional Nasional Terakreditasi

(Maks 25)

Nasional Tidak Terakreditasi

(Maks 10)

Nasional Terindeks DOAJ dll.

(Maks 20)

a. Kelengkapan unsur isi artikel (10%) 2 2.5 1 2 1

b. Ruang lingkup dan kedalaman pembahasan (30%)

6 7.5 3 6 2

c. Kecukupan dan kemutahiran data/informasi dan metodologi (30%)

6 7.5 3 6 2,5

d. Kelengkapan unsur dan kualitas penerbit (30%)

6 7.5 3 6 2

Total = (100%) 20 25 10 20 7,5

Kontribusi Pengusul (Penulis Pertama / Anggota Utama)

Nilai pengusul = 40%*7,5 =3 3

KOMENTAR / ULASAN PEER REVIEW

 Kelengkapan dan kesesuaian unsur Semua unsur penilaian meliputi lingkup dan pendalaman variable yang diteliti, telaah literature, metodologi dan pembahasan telah ditulis dengan jelas dan sesuai dengan topic yang diteliti.

 Ruang lingkup dan kedalaman pembahasan Partisipasi anggaran, kinerja manajerial, persepsi keadilan anggaran dan komitmen tujuan telah dijelaskan dengan baik menggunakan frame theory keadilan dan penetapan tujuan.

 Kecukupan dan Kemutakhiran Data &

Metodologi

Penelitian partisipasi anggaran di Pergurun Tinggi khususnya PTN BLU dinilai dengan salah satu komponennya adalah rencana anggaran dan bisnis (RBA), kualitas layanan pendidikan, mutu dan manfaat kepada masyarakat.

 Kelengkapan unsur dan kualitas penerbit Jurnal belum terakreditasi tetapi telah mempunyai ISSN, powered by open journal system and Mason Publishing OJS Theme

 Indikasi plagiasi 2%

 Kesesuaian bidang ilmu Akuntansi keprilakuan di akuntansi manajemen dengan topic partisipasi anggaran, kinerja manajerial, persepsi keadilan anggaran dan penetapan tujuan.

Semarang, Januari 2020

Reviewer 2

Prof. Faisal, SE, M.Si, Ph.D NIP. 197109042001121001

Departemen Akuntansi FEB Undip

Jabatan Fungsional : Guru Besar

.

(3)

7/2/2020 Editorial Team

https://ejournal.undip.ac.id/index.php/akuditi/about/editorialTeam 2/3

Editorial Team (https://ejournal.undip.ac.id/index.php/akuditi/about/editorialTeam) Reviewers (https://ejournal.undip.ac.id/index.php/akuditi/about/displayMembership/375/0) People >

Editorial Team

Editor In Chief

Fuad Fuad (ScopusID: 57195477335 (http://www.scopus.com/authid/detail.uri?

authorId=57195477335) )

Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro

Managing Editor

Andrian Budi Prasetyo (ScopusID: 57204528545 (http://www.scopus.com/authid/detail.uri?

authorId=57204528545) )

(0000-0002-4332-6241) Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

Associate Managing Editors

Mutiara Tresna Parasetya

Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

Editorial Boards

Prof Imam Ghozali (ScopusID: 55875276500 (http://www.scopus.com/authid/detail.uri?

authorId=55875276500) )

Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Indonesia Faisal Faisal

Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

Tri Jatmiko Wahyu Prabowo (ScopusID: 57194789248 (http://www.scopus.com/authid/detail.uri?

authorId=57194789248) )

Sri Handayani

Sylvia Veronica Siregar (ScopusID: 23494293200 (http://www.scopus.com/authid/detail.uri?

authorId=23494293200) )

(http://orcid.org/0000-0001-7729-2249) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Indonesia

Sujoko Efferin (ScopusID: 15753317600 (http://www.scopus.com/authid/detail.uri?

authorId=15753317600) )

Department of Accounting, Faculty of Business and Economics, Universitas Surabaya, Indonesia Budi Frensidy (ScopusID: 57190034329 (http://www.scopus.com/authid/detail.uri?

authorId=57190034329) )

Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Indonesia

Anis Chariri (ScopusID: 57189460631 (http://www.scopus.com/authid/detail.uri?

authorId=57189460631) )

(http://orcid.org/0000-0001-9055-1735) Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

Agung Juliarto (ScopusID: 56089900100 (http://www.scopus.com/authid/detail.uri?

authorId=56089900100) )

(0000-0001-6666-2814) Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

Raman Noordin (ScopusID: 57203523695 (http://www.scopus.com/authid/detail.uri?

authorId=57203523695) )

Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah (UMS), Malaysia Pujiharto Pujiharto

(https://app.grammarly.com/)

(4)

7/2/2020 Volume 13, Nomor 2, Tahun 2016

https://ejournal.undip.ac.id/index.php/akuditi/issue/view/2100 2/3

Home (https://ejournal.undip.ac.id/index.php/akuditi/index) / Archives (https://ejournal.undip.ac.id/index.php/akuditi/issue/archive) / Volume 13, Nomor 2, Tahun 2016 (https://ejournal.undip.ac.id/index.php/akuditi/issue/view/2100)

Volume 13, Nomor 2, Tahun 2016

109 STATE-OWNED RURAL BANK PERFORMANCE:

DO GOVERNMENT OWNERSHIP AND CORPORATE GOVERNANCE UNIQUENESS MATTER?

Azilsyah Noerdin

Ph.D Student of Diponegoro University e-mail: [email protected]

ABSTRACT

It has been widely recognized that ownership structure has an impact on firm performance. This paper examines whether rural banks owned by government have poorer performance than those owned by private parties with the emphasis on corporate governance uniqueness of state-owned rural banks. 42 rural banks in Indonesia has been selected as the sample. MANOVA test is used to investigate the difference performance between the two types of the rural banks. The results show that state-owned rural banks perform poorer than their privately-owned counterparts. It is indicated by lower ROA ratio and higher OEOI and NPL ratios. The important implication of this finding suggets that government ownership impede boards of rural banks to implement good corporate governance practices in order to improve their banks performance.

Keywords: ownership types, corporate governance, regulations, state-owned rural banks, performance.

INTRODUCTION

It has been widely recognized that ownership structure has an impact on firm performance. Pioneered by Jensen and Meckling (1976) through their well known agency theory, it is described that a firm is a relationship between a principal (the owner who delegates work) and an agent (who manages the firm). Such a relationship results in two major problems for the firm. Firstly, a problem appears due to the different

objective between the principal and the agent.

Secondly, risk sharing between both parties as a consequence of distinct attitude towards such risks (Eisenhardt, 1989). Therefore, boards are required to monitor management to run the firm operations to ensure that the firm objective is aligned with the best interest of the owner (Hillman and Dalziel, 2003).

In practice, the owners of a firm

consist of individuals (including families)

and institutions (firms and government), and

(7)

176

THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE Prima Santy

Tawakkal Grace T. Pontoh Hasanuddin University

THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE

Prima Santy Tawakkal Grace T. Pontoh

Department of Accounting, Faculty of Economics, Hasanuddin University Makassar, South Sulawesi

ABSTRACT

The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management.

The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006) concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008- 2011), i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors.

The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.

Keywords: adoption of IFRS, earnings management, banking companies

INTRODUCTION

The banking sector is a sector that is quite susceptible to the occurrence of earnings management. The research shows that among the various sectors of existing businesses, earnings management is often found in the banking sector. Suprayitno cited in Haryono (2008) asserts that the adverse selection and moral hazard into reality that is very common in the world of banking. Macey et al. (2003) also noted differences between the characteristics of the banking industry with

other industries is that the bank is a business

sector that is "not transparent" to allow the

agency problem. In theory, the agency problem

described in agency theory (Jensen et al., 1976)

which states that if there is a separation

between the owner as a principal and an agent

manager to run the company will display the

agency problem because each party will

always try to maximize the function utility. In

positive accounting theory andeconomic

consequencestheory also supports of earnings

management and the description of one of the

(8)

Jurnal Akuntansi & Auditing Vol 13 No. 2 2016 125-154

by Jurnal Akuntansi & Auditing Vol 13 No. 2 2016

Submission date: 10-Dec-2019 05:53PM (UTC+0700) Submission ID: 1231439198

File name: Jurnal_Akuntansi_Auditing_Vol_13No._2_2016_125-154.pdf (567.48K) Word count: 9036

Character count: 61177

PENGARUH PARTISIPASI ANGGARAN TERHADAP

KINERJA MANAJERIAL DENGAN PERSEPSI

KEADILAN ANGGARAN DAN KOMITMEN TUJUAN

ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Universitas

Diponegoro)

by Indira Januarti

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

(24)

(25)

(26)

(27)

(28)

(29)

(30)

(31)

(32)

(33)

(34)

(35)

(36)

(37)

(38)

(39)

2 ^%

SIMILARITY INDEX

0 ^%

INTERNET SOURCES

2 ^%

PUBLICATIONS

2 ^%

STUDENT PAPERS

1 < 1 ^%

2 < 1 ^%

3 < 1 ^%

Jurnal Akuntansi & Auditing Vol 13 No. 2 2016 125-154

ORIGINALITY REPORT

PRIMARY SOURCES

Taufan Maulamin, Agus Cholik, Eneng Tuti Alawiah. "PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE

TERHADAP PENGELOLAAN ANGGARAN PADA INSTANSI PEMERINTAH (Studi Pada Dinas Pengelolaan Keuangan, Pendapatan dan Aset Kabupaten Pandeglang Provinsi Banten)", Transparansi Jurnal Ilmiah Ilmu Administrasi, 2019

Publication

Nguyen Phong Nguyen, Felicitas Evangelista, Tai Anh Kieu. "The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance", Journal of Asian Business and Economic Studies, 2019

Publication

Maria A. Leach‐López, William W.

Stammerjohan, Kyoo Sang Lee. "Budget participation and job performance of South Korean managers mediated by job satisfaction

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL

INTERVENING

(40)

4 < 1 ^%

5 < 1 ^%

6 < 1 ^%

7 < 1 ^%

8 < 1 ^%

9 < 1 ^%

10 < 1 ^%

and job relevant information", Management Research News, 2009

Publication

Stephan Frank. "Zielvorgaben als Instrument der Unternehmenssteuerung", Springer Nature, 2012

Publication

Submitted to Bolton Institute of Higher Education

Student Paper

H. Nouri, R.J. Parker. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment", Accounting, Organizations and Society, 1998

Publication

Submitted to Cardiff University

Student Paper

www.agrh.fr

Internet Source

Submitted to Nottingham Trent University

Student Paper

Submitted to London School of Business and Finance

Student Paper

Submitted to The Robert Gordon University

(41)

11 < 1 ^%

12 < 1 ^%

13 < 1 ^%

Exclude quotes On Exclude bibliography On

Exclude matches Off Student Paper

Harumi Puspa Rizky, Doddy Setiawan.

"Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia", Assets: Jurnal Akuntansi dan Pendidikan, 2019

Publication

www.allbusiness.com

Internet Source

(42)

FINAL GRADE

/0

Jurnal Akuntansi & Auditing Vol 13 No. 2 2016 125-154

GRADEMARK REPORT

GENERAL COMMENTS

Instructor

PAGE 1 PAGE 2 PAGE 3 PAGE 4 PAGE 5 PAGE 6 PAGE 7 PAGE 8 PAGE 9 PAGE 10 PAGE 11 PAGE 12 PAGE 13 PAGE 14 PAGE 15 PAGE 16 PAGE 17 PAGE 18 PAGE 19 PAGE 20

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL

INTERVENING

(43)

PAGE 21 PAGE 22 PAGE 23 PAGE 24 PAGE 25 PAGE 26 PAGE 27 PAGE 28 PAGE 29 PAGE 30

HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW KARYA ILMIAH : JURNAL ILMIAH

LEMBAR

HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW KARYA ILMIAH : JURNAL ILMIAH

Judul karya ilmiah (artikel) : Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Persepsi Keadilan Anggaran dan Komitmen Tujuan Anggaran sebagai Variabel Intervening (Studi Kasus pada Universitas Diponegoro)

Jumlah Penulis : 2 orang

Status Pengusul : Penulis ke 2

Nama Penulis : Dr. Indira Januarti, SE, M.Si, Akt

Identitas Jurnal Ilmiah

: a. Nama Jurnal : Jurnal Akuntansi & Auditing

: b. Nomor ISSN : e-ISSN:2549-7650 P-ISSN: 1412-26699 : c. Volume, nomor, bulan,

tahun

: Vol. 13 No. 2, 2016 125-154

: d. Penerbit : Departemen Akuntansi Fakultas ekonomika dan Bisnis Undip

: e. DOI artikel (jika ada) : https://doi.org/10.14710/jaa.13.2.125-154 : f. Alamat web jurnal : https://ejournal.undip.ac.id/index.php/akuditi : g. Terindeks di scimagojr /

Thomson Reufer ISI knowledge atau di nasional / terindeks di DOAJ, CABi, Copernicus

: Powered by Open Journal Systems and Mason Publishing OJS theme.

Kategori Publikasi Jurnal Ilmiah : : Jurnal Ilmiah Internasional /Internasional bereputasi (beri pada kategori yang tepat) Jurnal Ilmiah Nasional Terakreditasi

Jurnal Ilmiah Nasional/ Nasional terindeks di DOAJ, CABI, Copernicus Hasil Penilaian Peer Review :

Semarang, 2020

Reviewer 1

Prof. Dr. Abdul Rohman, M.Si, Akt NIP. 196601081992021001

Departemen Akuntansi FEB Undip

Jabatan Fungsional : Guru Besar

.

LEMBAR

HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW KARYA ILMIAH : JURNAL ILMIAH

Judul karya ilmiah (artikel) : Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Persepsi Keadilan Anggaran dan Komitmen Tujuan Anggaran sebagai Variabel Intervening (Studi Kasus pada Universitas Diponegoro)

Jumlah Penulis : 2 orang

Status Pengusul : Penulis ke 2

Nama Penulis : Dr. Indira Januarti, SE, M.Si, Akt

Identitas Jurnal Ilmiah

: a. Nama Jurnal : Jurnal Akuntansi & Auditing

: b. Nomor ISSN : e-ISSN:2549-7650 P-ISSN: 1412-26699 : c. Volume, nomor, bulan,

tahun

: Vol. 13 No. 2, 2016 125-154

: d. Penerbit : Departemen Akuntansi Fakultas ekonomika dan Bisnis Undip

: e. DOI artikel (jika ada) : https://doi.org/10.14710/jaa.13.2.125-154 : f. Alamat web jurnal : https://ejournal.undip.ac.id/index.php/akuditi : g. Terindeks di scimagojr /

Thomson Reufer ISI knowledge atau di nasional / terindeks di DOAJ, CABi, Copernicus

: Powered by Open Journal Systems and Mason Publishing OJS theme.

Kategori Publikasi Jurnal Ilmiah : : Jurnal Ilmiah Internasional /Internasional bereputasi (beri pada kategori yang tepat) Jurnal Ilmiah Nasional Terakreditasi

Jurnal Ilmiah Nasional/ Nasional terindeks di DOAJ, CABI, Copernicus Hasil Penilaian Peer Review :

Semarang, Januari 2020

Reviewer 2

Prof. Faisal, SE, M.Si, Ph.D NIP. 197109042001121001

Departemen Akuntansi FEB Undip

Jabatan Fungsional : Guru Besar

.

Editorial Team

Editor In Chief

Managing Editor

Associate Managing Editors

Editorial Boards

Volume 13, Nomor 2, Tahun 2016

Table of Contents

109

STATE-OWNED RURAL BANK PERFORMANCE:

DO GOVERNMENT OWNERSHIP AND CORPORATE GOVERNANCE UNIQUENESS MATTER?

Azilsyah Noerdin

Ph.D Student of Diponegoro University e-mail: [email protected]

ABSTRACT

Keywords: ownership types, corporate governance, regulations, state-owned rural banks, performance.

INTRODUCTION

objective between the principal and the agent.

In practice, the owners of a firm

consist of individuals (including families)

and institutions (firms and government), and

176

THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE

Prima Santy Tawakkal Grace T. Pontoh

Department of Accounting, Faculty of Economics, Hasanuddin University Makassar, South Sulawesi

ABSTRACT

The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management.

Keywords: adoption of IFRS, earnings management, banking companies

INTRODUCTION

other industries is that the bank is a business

sector that is "not transparent" to allow the

agency problem. In theory, the agency problem

described in agency theory (Jensen et al., 1976)

which states that if there is a separation

between the owner as a principal and an agent

2 ^%

0 ^%

2 ^%

2 ^%

1 < 1 ^%

2 < 1 ^%

3 < 1 ^%

4 < 1 ^%

5 < 1 ^%

6 < 1 ^%

7 < 1 ^%

8 < 1 ^%

9 < 1 ^%

10 < 1 ^%