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Abstrak :
Penelitian ini bertujuan untuk menganalisis penyebab utama permasalahan kualitas data pelaporan Lalu Lintas Devisa (LLD) sebagai sumber data primer yang digunakan dalam penyusunan Neraca Pembayaran Indonesia (NPI) khususnya transaksi jasa. Metode penelitian yang dilakukan adalah kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan melalui wawancara, observasi dan analisis dokumen. Dari hasil penelitian yang dilakukan dapat disimpulkan bahwa kualitas data pelaporan LLD memiliki permasalahan pada syarat kualitas data yaitu akurasi. Akar masalah dari kualitas data pelaporan LLD berasal dari sisi internal dan eksternal Bank Indonesia. Akar masalah dari sisi internal Bank Indonesia yaitu, Sandi Tujuan Transaksi (STT) kompleks, perkembangan transaksi jasa, dan pemeriksaan akurasi data secara manual. Sedangkan akar masalah dari sisi eksternal Bank Indonesia adalah mutasi rutin pegawai frontliner bank pelapor dan minimnya sosialisasi yang dilakukan Kantor Pusat (KP) bank pelapor. Untuk mengatasi akar masalah tersebut beberapa strategi yang direkomendasikan untuk dijalankan adalah penyesuaian pada daftar STT, sosialisasi dan pelatihan kepada Account Officer LLD, penyusunan tools otomasi pemeriksaan akurasi data, penyusunan e-learning dan handbook pelaporan LLD, serta penambahan kebijakan terkait kewajiban sosialisasi yang dilakukan KP bank pelapor. ......This study aims to analyze the root causes of data quality problems in Foreign Exchange Reporting (LLD) as the primary data source used in the preparation of the Indonesian Balance of Payments (NPI), especially in service transactions. The research method used is qualitative with a case study approach. Data collection was carried out through interviews, observation, and document analysis. The results of the study concluded that the data quality problem of LLD reporting was data accuracy. The root causes of the data quality problem of LLD reporting come from both the internal and external sides of Bank Indonesia. The root causes from the internal side of Bank Indonesia are complex transaction purpose codes (STT), understanding of LLD’s Account Officers related to the development of service transactions, and manual data accuracy checks. While the root causes of the data quality problem from the external side of Bank Indonesia is the routine mutation of frontliner employees of the reporting bank and the lack of training conducted by the Head Office of the reporting bank. To address the root of the problem, several strategies are recommended to be implemented, namely adjustments to the STT list, training to LLD Account Officers, preparation of automated data accuracy check tools, preparation of e-learning and handbook about LLD reporting, as well as additional policies related to training obligations by Head Office of the reporting bank.

Abstrak :
[ ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh earnings management terhadap stock return dengan kualitas audit dan efektivitas komite audit sebagai variabel pemoderasi. Earnings Management diukur menggunakan akrual diskresioner dengan menggunakan model Modified Jones. Stock Return diukur dengan menggunakan imbal hasil saham kumulatif. Kualitas audit diproksikan dengan variabel dummy Big 4 atau non Big 4 dan efektivitas komite audit diproksikan dengan menggunakan jumlah rapat yang dilakukan dalam satu tahun. Penelitian ini dilakukan dengan menggunakan sampel perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia untuk periode 2012-2014 dengan menggunakan metode purposive sampling. Dalam penelitian ini diuji mengenai bagaimana hubungan antara earnings management dan stock return, dan bagaimana pengaruh kualitas audit dan efektivitas komite audit terhadap hubungan tersebut. Hasil penelitian ini menunjukkan bahwa earnings management memiliki hubungan negatif signifikan dengan stock return. Sedangkan hasil pengujian varibael pemoderasi menunjukkan bahwa kualitas audit mampu memoderasi hubungan earnings management dan stock return dengan memperlemah hubungan negatif, begitu pula dengan efektivitas komite audit memoderasi dengan memperlemah hubungan negatif.;

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ABSTRACT This study aimed to analyze the influence of earnings management in stock return with audit quality and effectiveness audit committee as a moderating variabel. Earnings management as measured by discretionary accruals estimated using the cross-sectional Modified Jones model. Audit quality is measured by dummy variabel audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by number of meeting audit committee in one year. Sampel of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by using purposive sampling method. In this study examine how influence of earnings management on stock return, and how audit quality and effectiveness audit committee can moderate influence of earnings management on stock return. The result of this study showed that earnings management negatively affect stock return. Audit quality and the effectiveness of audit committee can moderate with weaken the relationship negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return with audit quality and effectiveness audit committee as a moderating variabel. Earnings management as measured by discretionary accruals estimated using the cross-sectional Modified Jones model. Audit quality is measured by dummy variabel audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by number of meeting audit committee in one year. Sampel of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by using purposive sampling method. In this study examine how influence of earnings management on stock return, and how audit quality and effectiveness audit committee can moderate influence of earnings management on stock return. The result of this study showed that earnings management negatively affect stock return. Audit quality and the effectiveness of audit committee can moderate with weaken the relationship negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return with audit quality and effectiveness audit committee as a moderating variabel. Earnings management as measured by discretionary accruals estimated using the cross-sectional Modified Jones model. Audit quality is measured by dummy variabel audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by number of meeting audit committee in one year. Sampel of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by using purposive sampling method. In this study examine how influence of earnings management on stock return, and how audit quality and effectiveness audit committee can moderate influence of earnings management on stock return. The result of this study showed that earnings management negatively affect stock return. Audit quality and the effectiveness of audit committee can moderate with weaken the relationship negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return with audit quality and effectiveness audit committee as a moderating variabel. Earnings management as measured by discretionary accruals estimated using the cross-sectional Modified Jones model. Audit quality is measured by dummy variabel audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by number of meeting audit committee in one year. Sampel of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by using purposive sampling method. In this study examine how influence of earnings management on stock return, and how audit quality and effectiveness audit committee can moderate influence of earnings management on stock return. The result of this study showed that earnings management negatively affect stock return. Audit quality and the effectiveness of audit committee can moderate with weaken the relationship negatively earnings management with stock return., This study aimed to analyze the influence of earnings management in stock return with audit quality and effectiveness audit committee as a moderating variabel. Earnings management as measured by discretionary accruals estimated using the cross-sectional Modified Jones model. Audit quality is measured by dummy variabel audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by number of meeting audit committee in one year. Sampel of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by using purposive sampling method. In this study examine how influence of earnings management on stock return, and how audit quality and effectiveness audit committee can moderate influence of earnings management on stock return. The result of this study showed that earnings management negatively affect stock return. Audit quality and the effectiveness of audit committee can moderate with weaken the relationship negatively earnings management with stock return.]