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"Penelitian ini bertujuan (a) memahami penafsiran laba akuntansi oleh akuntan dan non-akuntan; serta (b)melakukan pencarian makna (semiotika) secara dekonstruktif atas teks yang berkaitan dengan penafsiranlaba akuntansi oleh para informan. Penelitian dilakukan berdasarkan pendekatan kritikal-posmodernberbasis filsafat Jacques Derrida. Dengan berbasis pada filsafat Jacques Derrida, kajian semiotikadekonstruktif mengungkap realitas bahwa (a) laba akuntansi adalah jejak, balk jejak sebagai "sejarahteks" maupun jejak sebagai pengalaman dan kepentingan penafsir; (b) tidak ada realitas di luar teks labaakuntansi karena makna laba akuntansi bersifat intertekstual, labq akuntansi hanya hasil dart simulasi,dan makna laba akuntansi tidak melampaui kepentingan dan pengalaman penafsir; (c) laba akuntansiadalah metafisika kehadiran, dalam arti ada dan hadir melalui proses mengada, representasi dart realitasyang ada dart adaan-adaan, sehingga laba akuntansi adalah ilusi yang bermuara pada reifikast; (d)laba akuntansi adalah produk logosentrisme, yaitu logika atau rasio sebagai pusat kebenaran, sehinggaidealisme akuntansi dalam penetapan laba lebih mengemuka daripada pragmatisme.

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AbstractThe main aims of the research are (a) to understand the interpretation of accounting earnings by accountantsand non-accountants,· and (b) to perform a deconstructively semiotics-reading about the text related with their interpretations of qccounting earnings. This research is performed based on the critical-postmodern approach, especially based on the Jacques Derrida s philosophy. Based on the Jacques Derrida s philosophy, deconstructive semiotics analysis expresses some realities that are (a) accounting earnings are traces, either the trace as a history of text or as an experience and interest of interpreter; (b) nothing outside thetext of accounting earnings because the meanings of accounting earnings are jntertextual, accounting earnings are the result of simulation only, and the meanings of accounting earnings do not exceed the experience and interest of interpreter; (c) accounting earnings are the metaphysics of presence, in the means of "being" and "presence" through the process called "becoming", representation of "the being of beings" realities, so that accounting earnings are illusion ended to reification; (d) accounting earnings are the product of logocentrism, that is ratio as a centre of truth, so that accounting idealism in earnings determination is more conspicuous than pragmatism."

"Manajemen laba menggunakan classification shifting menarik karena banyak penelitian sebelumnya menunjukkan bahwa analis dan investor lebih memperhatikan lebih laba usaha (investor memberikan bobot rendah pada laba transitori). Pos luar biasa merupakan pos transitori atau pos luar biasa dan pengalokasiannya memerlukan subjektivitas manajemen, yang memungkinkan manajemen untuk melakukan classification shifting dengan menggunakan pos luar biasa untuk meningkatkan laba usaha. Penelitian ini bertujuan untuk mendeteksi manajemen laba melalui classification shifting dengan mengklasifikasikan beban usaha sebagai pos luar biasa untuk meningkatkan laba usaha. Sampel penelitian ini dihasilkan dengan purposive sampling dari seluruh perusahaan yang terdaftar di pasar modal Indonesia, Malaysia, Singapura, Filipina, Thailand, dan Vietnam. Sampel akhir sebanyak 126 observasi dari tahun 2004 sampai dengan 2008. Data dianalisis dengan menggunakan regresi berganda. Hasilnya menunjukkan bahwa pos luar biasa tahun ini secara positif berhubungan dengan unexpected core earnings tahun ini, tetapi pos luar biasa tahun ini juga secara positif berhubungan dengan unexpected change in core earnings tahun yang akan datang. Penelitian ini tidak memberikan dukungan secara empiris classification shifting oleh perusahaan-perusahaan yang terdaftar di pasar modal Indonesia, Malaysia, Singapura, Filipina, Thailand, dan Vietnam. Peningkatan unexpected core earnings konsisten dengan real economic improvement.

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Earnings management using classification shifting is interesting because many previous researches have shown that analyst and investors pay more attention to core earnings (investors give low weight on transitory earnings). Extraordinary items are transitory items or irregular items and their allocation require management subjectivity, thus allowing management to exercise classification shifting using extraordinary items to increase core earnings. This research aims to detect earnings management through classification shifting by classifying core expenses as extraordinary items to increase core earnings. Samples of this research obtained with purposive sampling from all companies listed in the capital markets of Indonesia, Malaysia, Singapore, Philippines, Thailand, and Vietnam. Final samples are 126 observations from 2004 until 2008. Data analysis was performed using multiple regressions. Results show that extraordinary items current year are positively associated with unexpected core earnings this year, but extraordinary items this year are also positively associated with unexpected change in core earnings in the following year. This research does not provide empirical support for classification shifting by companies listed in the capital markets of Indonesia, Malaysia, Singapore, Philippines, Thailand, and Vietnam. An unexpected increase in core earnings is more consistent with real economic improvements."

"ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh laba akuntansi, arus kas darioperasi, dan kualitas laba perusahaan terhadap kemungkinan saham terpilih dalamreksa dana saham berkinerja optimal. Saham terpilih dalam penelitian inimengacu pada saham yang memiliki frekuensi dan kontribusi tinggi pada reksadana saham berperingkat baik. Pengujian hipotesis dilakukan denganmenggunakan metode regresi logistik dengan menggunakan data underlyingassets pada 31 reksa dana ekuitas terbaik versi Majalah Investor, yang diperolehdari Otoritas Jasa Keuangan selama tahun 2007 sampai dengan 2011. Hasilpenelitian ini menunjukkan bahwa laba akuntansi berpengaruh positif terhadapkemungkinan saham terpilih pada reksa dana berkinerja optimal. Selain itu, padaperusahaan non finansial, kualitas laba yang rendah terbukti mengurangikemungkinan terpilihnya saham. Kualitas laba yang rendah juga terbuktimelemahkan pengaruh laba terhadap probabilita saham tersebut masuk dalamreksa dana.

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ABSTRACT This research aims to test the effect of accounting earnings, cash flows fromoperations and earnings quality on the probability of a stock being chosen onwell-performed equity mutual fund. Being chosen refers to a highly frequent andcontributes stocks, on a high rank mutual fund. Hypothesis testing is carried outusing logistic regression method, based on underlying assets database of 31 bestequity mutual funds (Investor Magazine?s version) from Indonesian FinancialService Authorities. Empirical results indicate that accounting earnings positivelyinfluence the probability of a stock being chosen on well-performed mutual funds.Furthermore, among non financial companies, low quality of earnings lessen theprobability and also weaken the influence of accounting earnings on theprobability of a stock being chosen."

"The restriction of banker's credit distribution caused many debitor candidates find another way on financing to adequate their needs. An alternative that used to choose is offering bonds. One thing that can not be avoid on investing is default risk. So that investor have to be selective to choose their investing instrument?s before put their money on it. To measure a risk of a bond, investor can see from its rating. The bond ratings issued by an institution called credit rating company. Publised creding announcement from the credit rating company sometimes already responded by the market before, so it becomes too late to used. This research has a purpose to analyze the prediction of the bond ratings and how they are determined, so we can predict the next credit rating. Unlike previous study,this research include both of accounting factors and accounting factors as a bond rating predictors and test explanatory power of the following five variables : (1) Leverage ratio, (2) Current ratio, (3) Size, (4) Growth and (5) Maturity structure. This research is a quantitative research which apply the dichotomous logistics regression model on the data to test the influence of five variables above to predict the bond ratings. The data consist of the manufacture companies listed in Indonesia Stock Exchange and PT.Pefindo on 2004-2006. The research question is asked whether accounting factors and non accounting factor can predict bond ratings if used together. The result of this research shows that leverage ratio is the best variable that represent accounting factor which had classification power to predict bond ratings. That is because the leverage ratio shows the proportion of the liabilities to the assets, where bond is one of liabilities component. The maturity that represent non accounting factor can not predict bond ratings because the data of maturity are homogenous. Based on the result, this research conclude that acconting factors and non accounting factor can not perform well if used together. The next research should be add more variables as the predictor and apply another models to predict bond rating, like Multi Discriminant Analysis (MDA) or Probit Model."