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This research is aim to understanding about influence audit quality, good corporate governance, ownership structure and leverage towards real earnings management. Real earnings management in this research be measured with abnormal cash flow, abnormal discresionary expenses and abnormal production cost, and be examined with regretion multivariate model. This research in taking sample is using purposive sampling model with a final sample amount of 140 sample during 2015-2020 period. The result of hypothesis test is only two hypothesis are supported, that is the independent audit committee and foreign instance ownership significantly negative effect towards riil earnings management through reduce discreationary cost. While audit quality variable, independent board of commissioners, government ownership, domestic instance ownership, private ownership and leverage can’t be proven to affect riil earnings management.

This study aims to analyze the effect of leverage and good corporate governance on the disclosure of sustainability reports. The research sample used was state-owned enterprises, for the 2016-2020 period. The number of samples in this study was 77. Purposive sampling technique was used in the sampling of this study. The data analysis technique used multiple linear regression test. The dependent variable in this study is the disclosure of sustainability reports which are measured based on the Global Reporting Initiative Standards guidelines issued by the Global Sustainability Standards Board (GSSB). The independent variable used is leverage and good corporate governance. This study uses a control variable, namely size. The results showed that: (1) Debt to Asset Ratio had a negative effect on the disclosure of the sustainability report. (2) Debt to Equity Ratio and the number of commissioners, and size have no effect on the disclosure of the sustainability report. (4) the proportion of independent commissioners and the number of audit committees have a positive effect on the disclosure of the sustainability report.

The banks of the Gajahwong River in Yogyakarta City are part of the slum area based on a decree from the Mayor of Yogyakarta in 2016. Various Community-Based Environmental Empowerment Programs (PLPBK) have been implemented until 2022. For this reason, it is necessary to carry out a qualitative evaluation of the success of its implementation in overcoming slums in a sustainable manner, including involvement the parties in it. The condition of the Warungboto Slum Area is a mild slum with an average sectoral slum of 23.7% in certain RTs. The existence of the Kotaku program with the handling of increasing settlements in terms of road infrastructure, drainage, infiltration wells has had an impact on the non-slum parameter score but the handling of house buildings and riverbank inspection roads is still problematic. Thus the involvement and commitment of all parties, the government, local communities as well as NGOs and universities need to be strengthened so that slum reduction can be optimally realized.

The aim of this research is to examine the effect of real earnings manipulation (REM) on the performance of state-owned enterprises (SOEs) in Indonesia. This research was conducted at a state-owned company listed on the Indonesia Stock Exchange (IDX) in 2013-2017. Data obtained from financial reports and annual reports issued by IDX and the Web of each SOEs. Data also comes from the Indonesian Capital Market Directory. The research variables consist of a dependent variable, which is financial performance, and an independent variable that is REM. Financial performance is proxy by net profit margin (NPM) and returns on equity (ROE). Earnings manipulation is proxy by Roychowdhury's model. The type of ownership is used as a control variable of this research. Generally, the least square regression model is used to test the relationship between earnings manipulation and SOEs performance. This research shows that earnings manipulation based on real activities through production costs negatively affects the performance of Indonesian SOEs, government ownership negatively effects on NPM whereas public ownership has a positive effect on performance, as measured by ROE. Improper government policies can reduce the performance and significant disadvantages of SOEs.

There are many cases of financial statement manipulation in practice which result in low financial statement integrity, unreliability and can mislead users. Therefore, research on the financial statement integrity (FSI), especially in the consumer goods industry, is important to study. This research aims to provide evidence of the effect of ownership type, intellectual capital, audit quality and debt levels on the integrity of the financial statements of the consumer goods manufacturing industry in companies listed on the Indonesia Stock Exchange. Sample of this research is consumer goods manufacturing companies listed on the IDX. The six sub-sectors of the consumer goods industry are food and beverages, pharmaceuticals, cigarettes, cosmetics and household goods, household appliances and other consumer goods. The purposive sampling method was used to select the sample. The number of samples observed was 249 during 2017-2021. The analysis technique uses multiple regression tests. The results showed that domestic institutional ownership, foreign institutional ownership, government institusional ownership had a positive and significant effect on the FSI. Debt level and quality of audit proved to have a negative and significant effect on FSI. Individual ownership and intellectual capital had no effect on the FSI. This research differentiates into 4 types of ownership, namely domestic, foreign, government, and individual ownership. It is still rare to research that distinguishes the 4 types of ownership. In addition, research specifically using consumer goods industry samples is still rare, even though there are cases of low financial report integrity in this industry.

Penelitian ini bertujuan untuk mengetahui (1) pengaruh motivasi terhadap minat mahasiswa mengikuti Pendidikan Profesi Akuntansi (PPAk) dan (2) perbedaan motivasi dan minat mahasiswa mengikuti PPAk berdasarkan status akreditasi Perguruan Tinggi Swasta (PTS). Metode penelitian yang digunakan adalah ex post facto. Objek penelitian adalah motivasi dan minat mahasiswa mengikuti PPAk. Subjek penelitian ini adalah mahasiswa S1 Program Studi Akuntansi pada 14 PTS di Yogyakarta, Prodi Akuntansi terakreditasi A sebanyak 5 PTS, terakreditasi B sebanyak 5 PTS, dan terakreditasi C sebanyak 4 PTS. Pengumpulan data dengan menggunakan kuesioner. Analisis data dilakukan dengan menggunakan analisis regresi berganda dan uji beda rata-rata Kruskal Wallis dan Man Whitney test. Hasil penelitian menunjukkan bahwa pertama, mahasiswa berminat mengikuti PPAk karena termotivasi mendapatkan pengetahuan tambahan, bangga memperoleh gelar akuntan, biaya terjangkau, jangka waktu pendidikan singkat, dan lebih mudah lulus ujian sertifikasi akuntan publik. Kedua, mahasiswa paling berminat mengikuti PPAk adalah mahasiswa akuntansi terakreditasi B, sebaliknya yang paling kurang berminat adalah yang terakreditasi C. Kata kunci: motivasi, minat, pendidikan profesi akuntansi THE EFFECT OF MOTIVATION ON STUDENTS’ INTEREST IN JOINING ACCOUNTING PROFESSION EDUCATION Abstract This study was aimed at finding out (1) the effect of motivation on students’ interest in joining accounting profession education (APE), and (2) the differences of motivation and students’ interest in joining APE based on the accreditation status in Private Higher Education (PHE). This study used ex-post facto method. The object of this research was motivation and interest of students in joining APE.While the subjects of the study were undergraduate students majoring in accounting of private universities in Yogyakarta. The data were collected by using questionnaires. The data were analyzed using multiple regression analysis; Kruskal-Wallis and Man Whitney test. The results show that: (1) students are interested in participating APE because they are motivated to gain additional knowledge, proud to be accountants, the cost is affordable, the time courses is relatively short, and it makes them easier to pass the public accountant certification exam, (2) students who are most interested in joining APE are students from accounting department accredited as B, on the other hand the least interested students are the ones from accounting department accredited as C. Keywords: motivation and interests, accounting profession education, private higher education

The main objective of this research is to create good corporate governance that is able to restrictopportunistic REM. The specific objectives of this study are 1) to provide evidence of difference inthe practices of CG and REM in Indonesian and Malaysian Islamic banks,and 2) to provide empirical evidence of the influence of CG on the REM of Indonesian and Malaysian Islamic banks. The study was conducted on Indonesian and Malaysian Islamic banks from 2011 to 2016by using purposive samplingmethod. The research data is secondary data in the form of annual reports and financial reports originating from the Indonesian Banking Directory, the Indonesia Stock Exchange and the Malaysia Stock Exchange. The analysis method used to test the differences between CG and real earnings management is the Man Whitney test whilethe method used to test the effect of CG on the REM of Islamic Banks in Indonesia and Malaysia is the multiple regression analysiswithordinary least square. The results show that the practices of corporate governance in Indonesia and Malaysia have their own strengths and weaknesses. CG mechanism of Indonesia and Malaysia shows lower level in some parts and higher level in other parts. Malaysia’s REM islower than Indonesia’sREM through operating cash flow, investment profit sharing, and discretionary costs. The experimental results show that CG generally does not affect real earnings management and only the independent audit committee who is able to restrictreal earnings management through operating cash flows. Riset ini menguji hubungan antara corporate governance (CG) dan manajemen laba berdasar aktivitas riil atau disebut real earnings management (REM) bank-bank Islam di Indonesia dan Malaysia. Tujuan jangka panjang riset ini adalah terciptanya good corporate governace yang mampu membatasi REM oportunistik. Target khusus penelitian ini adalah 1) memberi bukti empiris perbedaan praktik CG dan REM bank Islam Indonesia dan Malaysia. 2) memberi bukti empiris pengaruh CG terhadap REM bank Islam Indonesia dan Malaysia. Metode penelitian menggunakan metode ilmiah - kuantitatif, dengan membangun satu atau lebih hipotesis berdasarkan pada suatu struktur atau kerangka teori dan kemudian menguji hipotesis-hipotesis tersebut secara empiris. Penelitian dilakukan pada bank Islam Indonesia dan Malaysia periode waktu 2011 sampai 2016. Metode pengambilan sampel secara purposive sampling. Data penelitian merupakan data sekunder berupa annual report dan laporan keuangan yang berasal dari Directory Perbankan Indonesia, Bursa Efek Indonesia dan Bursa Efek Malaysia. Teknik analisis untuk menguji perbedaan CG dan manajemen laba riil adalah uji beda Man Whitney, sedangkan untuk menguji pengaruh CG terhadap REM Bank Islam Indonesia dan Malaysia menggunakan analisis regresi berganda ordinary least square. Hasil menunjukkan bahwa praktik corporate governance Negara Indonesia dan Malaysia, masing masing memiliki kelebihan dan kelemahan. Mekanisme CG ada yang lebih rendah, maupun lebih tinggi antara Negara Indonesia dengan Malaysia. REM Malaysia lebih rendah signifikan dari pada Indonesia, baik melalui arus kas operasi, bagi hasil investasi, maupun biaya diskresioner. Hasil uji menunjukkan bahwa pada umumnya mekanisme CG tidak berpengaruh terhadap manajemen laba riil. Hanya Independensi komite audit yang mampu menekan manajemen laba riil melalui arus kas operasi.Keywords:Corporate governance, real earnings management, Islamic banking. How to cite:Sy Zubaedy, M., Nuryati, Surifah (2018). Corporate Governance Dan Manajemen Laba Riil Perbankan Islam Indonesia Dan Malaysia. JMM UNRAM, 7(4), 33 - 46

Terjadinya krisis ekonomi yang mulai pada pertengahan tahun 1997 sangat berpengaruh pada dunia usaha di Indonesia. Lebih dari 50% perusahaan publik mengalami kerugian (tercermin dari laporan keuangan tahunan) selama tahun 1997, 1998 dan 1999, dan sisanya masih dapat meraih keuntungan.Penelitian ini mengelompokkan sampel ke dalam dua kelompok perusahaan publik, yaitu: kelompok perusahaan yang mengalami kerugian berturut-turut selama 3 tahun tersebut dan kelompok perusahaan yang memperoleh keuntungan pada tahun dan jenis usaha yang sama. Penelitian terdiri dari 30 perusahaan rugi dan 30 perusahaan laba dengan 3 tahun pengamatan, sehingga total sampel berjumlah 180.

This study develops a model of expropriation through real earnings management (REM) in the Indonesian Islamic banking industry. The purpose of this study is to test a new model by examining the relationship between REM, bank ownership types, and performance of Islamic banks in Indonesia in the period of 2006 - 2013. This study finds that there are significant differences in REM and performance scores in banks with different ownership types. The REM and performance scores for family-owned banks and private-owned banks are relatively similar. However, Islamic banks with government as the controlling shareholder have the highest REM scores and the lowest performance scores. In contrast, foreign-owned banks have the lowest REM scores and the highest performance scores. The indications of expropriation can be seen from the magnitude of REM. A high REM can lower profitability and efficiency while increasing the risks faced by Islamic banks in Indonesia.

This research investigates the relationship between corporate governance and preference of earnings management selected by Indonesian banking controlling shareholders. This study uses all banks listed on Indonesian Stock Exchange from 2006 until 2011 as samples. The result shows higher real earning managements and lower accruals discretionary in family-controlled banks and private institution compared to government-controlled banks. Government-controlled banks prefer accrual-based earnings management and real activity-based earnings management through operating cash flow. In the other hand, family-controlled banks and private institutions prefer real earnings management through interest expense and discretionary expenses. Foreign-controlled- banks choose earnings management through discretionary expenses. The implementation of corporate governance in Indonesia banking is high and giving negative impacts both to accrual and real-based earnings management. Concentrated ownership gives positive influences toward the accrual earning management and real earning management through discretionary expenses. The bank size has a positive and significant influence on accrual earnings management, yet its effect is negative and significant on real earning management through interest expenses. The findings contribute to the development of financial accounting literatures because there are small numbers of previous research on accrual discretionary on family-owned companies. Company does not indicate the increase of earnings quality, but it is indeed indicating that controlling family pays more attention on choosing the real activity-based earnings management to cover the expropriation. Accrual discretionary-based earnings management is intra-period reversely thus it cannot cover the permanent expropriation of controlling owners. The research also contributes to the studies of real-based earnings management measurement in banking system which has not been become a concern of research on previous studies.

The research empirically verified the effect of ultimate ownership on industrial banking performance in Indonesia. Risk rate, efficiency, and general performance serve as proxy for bank performance. Based on multiple-regression test and Kruskal-Wallis test, the performance rank in terms of risk rate, efficiency and general banking performance were as follows, (1) mixed foreign and domestic banks, (2) foreign banks, (3) local governmental banks, (4) Indonesian national governmental banks, (5) family banks, (6) concentrated private banks, and (7) block shareholding private insititutions. The percentage of the ultimate ownership did not affect the risk rate, efficiency and general banking performance; but significantly and positively affected profit growth. The bank size has negative effect on the risk indicator, ETA and CAR. The bank size negatively affected BOPO. The bank size positively affects on DEA meaning bigger bank is more efficient. Bank did not significantly differ in general performance – which was measured with ROA and profit growth – but significantly and positively affected ROE.Keywords: ultimate ownership, risk, efficiency, performanceAbstrakPenelitian ini secara empiris memverifikasi pengaruh kepemilikan ultimat pada kinerja industri perbankan di Indonesia. Berdasarkan uji regresi berganda dan Kruskal-Wallis, peringkat kinerja dalam hal tingkat resiko, efisiensi dan kinerja perbankan secara umum adalah sebagai berikut (1) bank asing dan domestik digabung, (2) bank asing, (3) bank pemerintah daerah, (4) bank pemerintah nasional, (5) bank keluarga, (6) bank swasta terkonsentrasi, dan (7) kepemilikan saham institusi swasta. Persentase kepemilikan akhir tidak mempengaruhi tingkat resiko, efisiensi dan kinerja perbankan secara umum, tetapi secara signifikan dan positif mempengaruhi pertumbuhan laba. Ukuran Bank memiliki efek negatif pada indikator risiko, ETA dan CAR. Ukuran Bank secara negatif mempengaruhi BOPO. Ukuran Bank secara positif mempengaruhi DEA. Bank tidak berbeda secara signifikan dalam kinerja umumnya yang diukur dengan ROA dan pertumbuhan laba, tetapi kinerja ini secara signifikan dan positif mempengaruhi ROE.Kata kunci: kepemilikan akhir, risiko, kinerja, industri perbankan, efisiensi

The aim of this study is to analyze the performance of the private banks in Indonesia before and after the economic crisis. The results of the study could be useful for those who are concerned with the healthiness and the performance of the banks.The study involved thirty-two private banks selected from the Indonesian banking Directory using purposive sampling method. From the directory, the researcher also collected the annual financial reports of the sample banks from 1994 through 1999.A number of statistical tools were used for data analyses including the data normality test, the Mann-Whitney U test, and the independent t-test. Results indicated that all variables, except for management leverage, are not normally distributed. The Mann-Whitney test suggested that while significant differences exist in the average ratio of capital, assets, management, and liquidity between the two periods, there was no significant difference in the average ratio of earnings and profitability. Most ratios were higher after crisis period than before one. The independent t-test supported most of these findings. It demonstrated that whereas significant differences exist in the ratios of productive assets quality, management, and liquidity, there were no significant differences in the earnings ratios.