Papers by Irma Paramita S. Afghany
Along with the development of the economy and technology, companies are expanding their businesse... more Along with the development of the economy and technology, companies are expanding their businesses to be able to defend in the competition in the industry by diversification. In the diversified companies with high complexity, manager's motivation to use various earnings management techniques is increase. Apart from diversification, there are various factors that influence earnings management, including capital structure and ownership, and also information asymmetry. The major objective of this study was to discusses a comprehensive understanding of earnings management and the factors that influence it, namely business diversification, capital structure, ownership structure, and information asymmetry; and second is to empirically investigate the effect of diversification, capital structure, ownership structure and asymmetry of information to earnings management, and to clarify whether information asymmetry can moderate the influence of the three other factors on earnings management as measured by the approach of Stubben (2010). The study used the Total Asset control, Growth Opportunity, ROA, ROE, and Leverage. Data obtained from observations 165 Financial Statements of Manufacturing Companies in the chemical, pharmaceutical, and consumer goods sectors in 2015-2017. These results indicate that diversification does not relation with earnings management, but the other three factors namely capital structure, ownership structure, and information asymmetry are proven to significantly affect earnings management. Information asymmetry variables can moderate the affect of capital structure and ownership structure on earnings management.
The purpose of this paper is to review recent research into the effect of the accounting informat... more The purpose of this paper is to review recent research into the effect of the accounting information in the financial statements on the decision of investor's behavior to invest their influence on stock prices of companies listed on the Indonesia Stock Exchange. The results of this study show/indicate that the content of the information in the financial statements could affect stock prices. This occurs because the better the information possessed by the company, it will influence investors to buy shares. At the end of its holdings to increase demand and lead to rising stock prices.
Environmental damage is an important thing retrieving the effect caused by bad environmental mana... more Environmental damage is an important thing retrieving the effect caused by bad environmental management. Environmental concern comes up from external motivation, such as government, consumers, and stakeholders. The increasing amount of organization which have concern about environment has been a proof that environmental damage is a serious problem, from both environment and economic side. External motivation has pushed company to publish a sustainability report which contains accounting triple bottom line. Accounting triple bottom line has been number one issue and promoted through three piles; people, planet, and profit. External side has a significant role because they give funds to the company and the funds will be used for the company's operation. The more external side valuate the company, means that the company has a big chance to get the fund. The purpose of this research is to analyze company continuity before and after the sustainability report publication. The result of this research shows that sustainability report does not give effect to company continuity.
Telecommunication industry became one of the rapidly growing industry along with the increasing d... more Telecommunication industry became one of the rapidly growing industry along with the increasing development of technology and information needs. In addition to the changes in technology and information, the three largest telecommunications companies in Indonesia have ownwership change. Nowdays the majority shareholder of Indonesian telecommunication company was owned by foreign investor. Theese changes employee recruitment standards. The company seeks many experienced and qualified employees from a rival company, with an offer of a better salary package. If the company is not able to retain the best talent, it will cause problems in the performance and competitive advantage. This shows the importance of employees commitment and employee performance. Employees including internal auditor will give their best performance if get job satisfaction and get support from the company. Internal Auditor is one of the functions in the organization whose job is to examine the management of the organization and the fairness of the organization's financial statements. The importance of their role required internal auditor to give their best performance to the needs of company. Telecommunication industry have found difficult to retain good internal auditors. There is need for the organization to come up with strategies to retain employees and improve the company's performance. The purpose of this study is to analyze how the work environment as antecedent cause job satisfaction and organizational commitment, and how job satisfaction, organizational commitment have an impact on organizational citizenship behavior. About 162 survey questionnaires were distributed by using in person and email. The data were processed using Path Analysis. The results showed that the work environment is antecedent of job satisfaction and organizational commitment. Job satisfaction and organizational commitment significantly affect organizational citizenship behavior. A conducive work environment lead to job satisfaction organization commitment. Job satisfaction and organizational commitment encourage employee to show organizational citizenship behavior in achieving organization goals.
Internal Auditor work within organization to monitor and evaluate how well risk are being managed... more Internal Auditor work within organization to monitor and evaluate how well risk are being managed, the business are being governed and internal processes are working. The importance of their role required internal auditor to give their best performance to the needs of company. Telecommunication industry have found difficult to retain good internal auditors. The company seeks many experienced and qualified internal auditore from a rival company, with an offer of a better salary package. If the company is not able to retain the best talent, it will cause problems in the performance and competitive advantage. This shows the importance of employees commitment and employee performance.There is need for the organization to come up with strategies to retain employees and improve the company's performance. The purpose of this study is to analyze how the work environment as antecedent cause job satisfaction and organizational commitment of internal auditors, and how job satisfaction, organizational commitment have an impact on organizational citizenship behavior of internal auditors. About 162 survey questionnaires were distributed by using in person and email. The data were processed using Path Analysis. The results showed that the work environment is antecedent of job satisfaction and organizational commitment of internal auditors. Job satisfaction and organizational commitment significantly affect organizational citizenship behavior of internal auditors. A conducive work environment lead to job satisfaction and organization commitment. Job satisfaction and organizational commitment encourage internal auditors to show organizational citizenship behavior in achieving organization goals. This paper could contribute on human resources strategies and policy. The results, however, could not be generalized to all internal auditors in Indonesia telecommunication industry since the study was conducted in Jakarta only.
This research aims to examine the perceptions of internal and external auditors regarding the eff... more This research aims to examine the perceptions of internal and external auditors regarding the effectiveness of methods of detection and prevention of financial fraud actions, procedures or techniques are believed to be effective in reducing measures of financial fraud and software or technology that is effective to detect and prevent financial fraud actions. The research was conducted by dividing the questionnaire directly to the External Auditor who works at Big Four Public Accountant Firm and Internal Auditor at one of the largest telecommunications companies in Indonesia. This study analyzed by independent sample T-test. Results of this research shows that from 35 methods and software used to detect and prevent financial fraud, there are 3 (three) methods have significant differences between the perceptions of internal auditors and external auditors on the effectiveness of methods of detection and prevention of financial fraud action those are code of sanctions against suppliers/contractors, increased attention of senior management, and fraud reporting policy Software or technology that are believed to be effective in reducing measures of financial fraud are password protection, continuous audit and filtering software. Overall, the inventory observation, bank reconciliation, and review of internal control are procedures or techniques which are believed to be effective in reducing financial fraud.The theoretical implications of this research deals with the theory relating to fraud and internal control, especially in relation to the theory of Internal Control over Financial Reporting (ICOFR).
Pada beberapa negara, terdapat banyak
tantangan sosial yang masih perlu
diselesaikan, yaitu kemis... more Pada beberapa negara, terdapat banyak
tantangan sosial yang masih perlu
diselesaikan, yaitu kemiskinan yang parah,
dan kurangnya akses umum untuk
perawatan kesehatan atau pendidikan.
Dalam keadaan global, kewirausahaan
sosial memiliki potensi untuk memberikan
beberapa solusi sosial, yaitu dengan
menerapkan pendekatan kewirausahaan
dan kekuatan inovasi sosial untuk
menghadapi tantangan sosial yang ada.
Tulisan ini mencoba untuk memberikan
tinjauan literatur dari konsep
kewirausahaan sosial, seperti latar
belakang sejarah, karakteristik, dan model
bisnis yang efektif untuk kewirausahaan
sosial.
Kewirausahaan sosial dipandang sebagai
pengusaha sosial yang didorong, untuk
menciptakan nilai superior bagi
masyarakat. Konsep ini telah berkembang
di berbagai perguruan tinggi. Pengusaha
sosial berbeda dari pengusaha dalam hamisi mereka. Peran kewirausahaan sosial
bagi masyarakat juga dibahas dalam
tulisan ini. Diskusi terakhir terfokus pada
contoh orang atau organisasi di Indonesia
yang berhasil menerapkan konsep ini pada
aktivitas bisnis mereka dan dampak
potensial dari kewirausahaan sosial
terhadap pembangunan ekonomi.
Conference Presentations by Irma Paramita S. Afghany
Tujuan penelitian ini adalah untuk menguji pengaruh dari kandungan informasi akuntansi dalam lapo... more Tujuan penelitian ini adalah untuk menguji pengaruh dari kandungan informasi akuntansi dalam laporan keuangan terhadap perilaku pengambilan keputusan untuk berinvestasi oleh investor dan pengaruhnya terhadap harga saham perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode literature review atas penelitian-penelitian sebelumnya yang berfokus pada pengaruh informasi akuntansi terhadap harga saham perusahaan di pasar modal. Berdasarkan literature review yang telah dilakukan, kandungan informasi yang terdapat pada laporan keuangan dapat mempengaruhi harga saham. Hal ini terjadi karena semakin baik informasi yang dimiliki oleh perusahaan, maka akan mempengaruhi para investor untuk membeli saham sehingga permintaan saham perusahaan menjadi meningkat dan berakibat terhadap kenaikan harga saham.
Nowadays, environmental damage has been perceived by the global society. Environmental damage is ... more Nowadays, environmental damage has been perceived by the global society. Environmental damage is an important thing retrieving the effect caused by bad environmental management. Environmental concern comes up from external motivation, such as government, consumers, and stakeholders. The increasing amount of organization which have concern about environment has been a proof that environmental damage is a serious problem, from both environment and economic side. External motivation has pushed company to publish a sustainability report which contains accounting triple bottom line. Accounting triple bottom line has been number one issue and promoted through three piles; people, planet, and profit. External side has a significant role because they give funds to the company and the funds will be used for the company's operation. The more external side valuate the company, means that the company has a big chance to get the fund. The purpose of this research is to analyze company continuity before and after the sustainability report publication. The result of this research shows that sustainability report does not give effect to company continuity. ABSTRAK Dewasa ini, kerusakan lingkungan telah dirasakan oleh masyarakat dunia. Kerusakan lingkungan telah menjadi hal yang penting mengingat dampak yang ditimbulkan dari buruknya pengelolaan lingkungan. Kepedulian lingkungan muncul akibat adanya dorongan dari pihak eksternal, seperti pemerintah, konsumen, dan para pemegang kepentingan. Meningkatnya jumlah organisasi peduli lingkungan telah menjadi bukti bahwa kerusakan lingkungan adalah masalah yang cukup serius, baik dari sisi lingkungan maupun ekonomi. Dorongan dari pihak eksternal telah memotivasi perusahaan untuk segera menerbitkan laporan keberlanjutan yang berisi triple bottom line dalam akuntansi. Triple bottom line tersebut telah menjadi isu utama yang diwujudkan dalam tiga pilar, yaitu people (orang), planet (lingkungan), dan profit (laba). Pihak eksternal memiliki peran yang cukup penting
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Papers by Irma Paramita S. Afghany
tantangan sosial yang masih perlu
diselesaikan, yaitu kemiskinan yang parah,
dan kurangnya akses umum untuk
perawatan kesehatan atau pendidikan.
Dalam keadaan global, kewirausahaan
sosial memiliki potensi untuk memberikan
beberapa solusi sosial, yaitu dengan
menerapkan pendekatan kewirausahaan
dan kekuatan inovasi sosial untuk
menghadapi tantangan sosial yang ada.
Tulisan ini mencoba untuk memberikan
tinjauan literatur dari konsep
kewirausahaan sosial, seperti latar
belakang sejarah, karakteristik, dan model
bisnis yang efektif untuk kewirausahaan
sosial.
Kewirausahaan sosial dipandang sebagai
pengusaha sosial yang didorong, untuk
menciptakan nilai superior bagi
masyarakat. Konsep ini telah berkembang
di berbagai perguruan tinggi. Pengusaha
sosial berbeda dari pengusaha dalam hamisi mereka. Peran kewirausahaan sosial
bagi masyarakat juga dibahas dalam
tulisan ini. Diskusi terakhir terfokus pada
contoh orang atau organisasi di Indonesia
yang berhasil menerapkan konsep ini pada
aktivitas bisnis mereka dan dampak
potensial dari kewirausahaan sosial
terhadap pembangunan ekonomi.
Conference Presentations by Irma Paramita S. Afghany
tantangan sosial yang masih perlu
diselesaikan, yaitu kemiskinan yang parah,
dan kurangnya akses umum untuk
perawatan kesehatan atau pendidikan.
Dalam keadaan global, kewirausahaan
sosial memiliki potensi untuk memberikan
beberapa solusi sosial, yaitu dengan
menerapkan pendekatan kewirausahaan
dan kekuatan inovasi sosial untuk
menghadapi tantangan sosial yang ada.
Tulisan ini mencoba untuk memberikan
tinjauan literatur dari konsep
kewirausahaan sosial, seperti latar
belakang sejarah, karakteristik, dan model
bisnis yang efektif untuk kewirausahaan
sosial.
Kewirausahaan sosial dipandang sebagai
pengusaha sosial yang didorong, untuk
menciptakan nilai superior bagi
masyarakat. Konsep ini telah berkembang
di berbagai perguruan tinggi. Pengusaha
sosial berbeda dari pengusaha dalam hamisi mereka. Peran kewirausahaan sosial
bagi masyarakat juga dibahas dalam
tulisan ini. Diskusi terakhir terfokus pada
contoh orang atau organisasi di Indonesia
yang berhasil menerapkan konsep ini pada
aktivitas bisnis mereka dan dampak
potensial dari kewirausahaan sosial
terhadap pembangunan ekonomi.