JURNAL EKSPLORASI AKUNTANSI

Pengaruh Media, Pelatihan Akademik dan Kenalan Auditor terhadap Stereotipe Auditor: Studi Empiris pada Mahasiswa Akuntansi di Perguruan Tinggi Negeri Kota Padang

2024-05-25T01:16:13+00:00

The purpose of this study was to determine how the influence of media, academic training, and having auditor acquaintances on auditor stereotypes. The sample in this study were Accounting Students at State Universities in Padang City. Sampling was carried out using purposive sampling technique. The questionnaire was distributed to 332 Accounting Students at State Universities in Padang City. The statistical method used in this research is multiple regression analysis. The results of this study indicate that there is a significant influence of media, academic training, and having auditor acquaintances on auditor stereotypes. The major influence is on academic training as a source of knowledge information about perceptions of the auditor profession being the main information that can reduce the gap between public expectations of the auditor profession and the reality of auditor performance because students' views on audit responsibilities and other professional values change significantly after students take additional audit courses. The implication of this study is that when we have more information about a profession, it will improve our views about the profession and can increase students' intention to enter this profession.

Pengaruh Auditor Switching, Komite Audit, dan Audit Capacity Stress terhadap Kualitas Audit

2024-05-25T01:16:19+00:00

This research aimed to examine the effect of auditor switching, audit committee and audit capacity stress on audit quality. The population in this research are all financial sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used was purposive sampling. Total samples is 255 companies. The statistical method used logistic regression analysis. The results show that auditor switching, audit committee and audit capacity stress have no effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange in 2018-2020.

Dukungan Organisasi Persepsian, Stres Kerja, dan Intensi Berpindah Tempat Kerja

2024-05-25T01:16:22+00:00

The high external auditor turnover phenomenon has triggered previous researchers to investigate it. The high level of auditor turnover causes inefficiencies for public accounting firms. This study examines whether there is a negative relationship between perceived organizational support and turnover intentions and analyses whether burnout mediates this relationship. This research obtained 57 samples analysed by using structural equation modelling (SEM), which was processed using Stata 14 software. This research documents that perceived organizational support is negatively correlated with turnover intentions. Furthermore, job stress was found to be able to mediate the association between perceived organizational support and turnover intention.

Pengaruh Fee Audit, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Property & Real Estate serta Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

2024-05-25T01:16:26+00:00

This research aims to investigate the impact of audit fees, audit tenure, and KAP size on audit quality. This research samples are property & real estate and infrastructure companies that are listed in Indonesia Stock Exchange during 2018-2022 periods, using the purposive sampling method. Audit quality’s proxy is earning surprise Benchmark. This research data used secondary data taken from the annual report published by the Indonesia Stock Exchange (IDX). Logistics regression analysis is used as data analysis techniques. This study implies a descriptive research design using a quantitative approach. This research finds that audit fees have positive effect on audit quality, audit tenure has no effect on audit quality, while KAP size has negative effect on audit quality.

Analisis Transparansi, Akuntabilitas dan Pemanfaatan Teknologi Informasi dalam Pengelolaan Dana Desa

2024-05-25T01:16:30+00:00

The aim of this research is to determine transparency, accountability and the use of information technology in managing village funds in villages in Tanah Kampung District. This study uses a quantitative approach. The type of research applied is descriptive research. The difference between this research and previous research is the addition of a variable, namely the use of information technology. The next difference is in the intended respondents. Another difference is that the previous research used associative quantitative research while this research uses descriptive quantitative research. The research results show that: 1) Village fund management in villages in Tanah Kampung District is not yet fully transparent. 2) Village fund management in villages in Tanah Kampung District is not yet fully accountable. 3) village fund management in villages in Tanah Kampung District has not fully utilized technological information. Recommendations for future research are to include the community as respondents in the research.

Pengaruh Alokasi Dana Desa terhadap Pertumbuhan Ekonomi: Studi Empiris pada Daerah Tertinggal di Indonesia pada Tahun 2019-2020

2024-05-25T01:16:33+00:00

This research aims to provide empirical evidence regarding the influence of village fund allocation on economic growth in underdeveloped regions in Indonesia in 2019-2020. This research uses quantitative descriptive methods and is grouped into causative research. The population in this research is the allocation of village funds to disadvantaged areas in accordance with Presidential Decree Number 63 of 2020 concerning the Determination of Disadvantaged Regions for 2020-2024, which consists of 62 districts. The sampling technique in this study used a saturated sample technique, where the number of samples in this study was 62 samples with a total sample size of 124 samples. The type of data used is secondary data obtained from the recapitulation of the 2019-2020 BPS Indonesia survey report. The data analysis method uses simple linear regression analysis. The results of this research show that village fund allocation has a positive and significant influence on the economic growth of underdeveloped regions in Indonesia in 2019-2020.

Evaluasi Ketaatan dan Transparansi Pelaporan Dana Kampanye Pemilihan Presiden 2019

2024-05-25T01:16:39+00:00

In accordance with KPU Regulation Number 3 of 2022, campaign activities for the 2024 presidential election will begin on November 28 2023. The KPU sets administrative requirements regarding campaign funds that must be complied with by all election contestants, including presidential and vice presidential candidate pairs. This research is intended to evaluate compliance and transparency in reporting campaign funds for the 2019 presidential election with the aim of measuring compliance and transparency in reporting campaign funds for the 2019 presidential election which can be used as a benchmark for managing campaign funds in the 2024 presidential election. The results of the research show that several complete accountability forms were not made, and deposits were not made. recorded at the LPPDK, did not create a separate list of donors that did not include identification, reporting of TPS witness funds was not transparent, there were allegations that donations were used outside of campaign funding purposes, and PKPU had not clearly regulated a tiered accountability mechanism. There are difficulties in implementing PKPU Number 24 of 2018 concerning General Election Campaign Funds because reporting is not carried out in stages from district/city to province and center, but the report format is presented according to election administration areas. However, accountability and bookkeeping are carried out centrally by the national campaign team, where revenue and expenditure traffic goes through the RKDK.

Pengaruh Pendapatan Asli Daerah, Belanja Daerah, dan Kompleksitas Pemerintahan terhadap Transparansi Informasi Keuangan Daerah Via Website

2024-05-25T01:16:43+00:00

The aim of this study is to offer actual data on the impact of local income, regional spending, and governmental complexity on the accessibility of regional financial data online in Indonesia. Based on the accessibility of acquiring regional financial information with three years of research observation, this study looks at the transparency of financial information on government websites in 34 Indonesian provinces. Multiple linear regression analysis was used to test this study. The research's conclusions indicate that local original income significantly improves the accessibility of regional financial data on websites. However, regional expenditure variables and government complexity have no influence on the transparency of regional financial information via the website. This result supports the signal theory, which holds that a high level of local revenue signifies that the government is successfully discharging its obligations to the community. The results of this study can be utilized by local governments to establish internal or external laws, improving the transparency of financial data on local government websites going forward.

Analisis Perbedaan Tingkat Pemahaman Pajak dan Moral Pajak pada Generasi Milenial dan Generasi Z Indonesia

2024-05-25T01:16:48+00:00

In 2045 Indonesia will have a demographic bonus phenomenon dominated by productive citizens, they are the millennial generation and generation Z, that will increase the number of taxpayers and increase tax revenue. So, our must know about the basic factors that influence voluntary tax compliance, namely tax understanding and tax morals owned by millenials and generation Z as future taxpayers. This study aims to examine the level of tax understanding and tax morale of millenials and generation Z, and to examine which generation has a better level of tax understanding and tax morale. This research is a comparative study using a quantitative approach. Data of this study are primary data. Data collection is by using closed-ended questionairres. The samples in this study were millennials and generation Z who had studied, read, heard or found out information about taxation. The sampling technique used purposive sampling technique. The hypothesis in this study was tested using a two-sample mean difference test (Independent sample t test) with IMB SPSS 25. The results showed that the millennial generation's tax understanding and tax morale were better than those of generation Z. Then for each generation, the millennial generation's tax understanding is better (higher) compared to their tax morale. Likewise with generation Z where generation Z's tax understanding is better (higher) than their tax morals.

Pengaruh Investment Opportunity Set (IOS), Likuiditas, dan Efisiensi terhadap Kualitas Laba: Studi Empiris pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia 2018-2021

2024-05-25T01:16:53+00:00

This study aims to examine the effect of Investment Opportunity Set (IOS), liquidity, and efficiency on earnings quality. The data used is secondary data in the form of an annual report of commercial banks listed on the Indonesia Stock Exchange for 4 years of observation, from 2018 to 2021. The sample was determined by purposive sampling technique and then resulted in 42 companies as the sample. This research used multiple linear regression analysis models. These models were analyzed using EViews 12. The results of this study showed that investment opportunity set, liquidity, and efficiency have no effect on earnings quality.

Pengaruh Corporate Governance terhadap Kemungkinan Kecurangan Laporan Keuangan: Studi Empiris pada Perusahaan BUMN Tahun 2018-2021

2024-05-25T01:16:58+00:00

This research aims to determine the influence of corporate governance on the possibility of fraudulent financial reports in state-owned companies in 2018-2021. This type of research is causative research with a quantitative approach. This type of research data uses secondary data. Secondary data was obtained from the official website of BUMN companies. The sample used in this research was 26 companies with data for 2018,2019, 2020 and 2021. The sample in this research was 21 companies. Researchers used logistic regression analysis. The results of this research indicate that managerial ownership, board of commissioners, audit committee and institutional ownership have no effect on the possibility of financial statement fraud.

Refleksi Penerapan Akuntansi Berbasis Akrual: Simbolis atau Substantif?

2024-05-25T01:17:00+00:00

This study aims to investigate the relationship between the application of accrual-based accounting and performance, using the institutional theory perspective. The study divides performance into two aspects: operational and financial performance. The data used in this study consists of 3,252 observations from local governments in Indonesia from 2011 to 2017. This research provides empirical evidence on the relationship between the implementation of accrual-based accounting and government performance, which is still limited. The results indicate a positive correlation between accrual-based accounting implementation and performance, as measured by both operational and financial parameters. The Indonesian government has adopted accrual-based accounting from the International Public Sector Accounting Standards (IPSAS) in a substantial manner, rather than just symbolically, in order to gain international legitimacy. The study's results are expected to inform the government on how to enhance the quality of financial statements and understanding of the implementation of accrual-based accounting in Indonesia. The study found that the perception of accrual-based accounting implementation varies across regions.

Pengaruh Audit Tenure, Audit Capacity Stress, dan Entrenchment Effect Terhadap Kualitas Audit: Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2019-2022

2024-05-25T01:17:05+00:00

This research examines the association of audit tenure, audit capacity stress, and entrenchment effect as independent variables on audit quality. This research was conducted at manufacturing companies listed on the Indonesia Stock exchange from 2019-2022. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using multiple regression as the basis of analysis. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is a significant negative effect between audit tenure and the quality of the audit results. The second hypothesis is rejected where there is no significant effect between audit capacity stress on the quality of audit results. The third hypothesis is rejected, where there is no effect of the entrenchment effect on the quality of audit results.

Analisis Dampak Kualitas Laba terhadap Hubungan Antara Readability dan Cost of Capital

2024-05-25T01:17:09+00:00

The purpose of this study is to explore the relationship between disclosure quality, measured by the readability of the board of director report and cost of capital, and attempt to investigate the moderating effect of earning quality on relationship between readability and cost of capital. The population in this study are manufacture companies listed on Indonesian Stock Exchange in 2018-2022. The research uses purposive sampling technique to obtain research samples. The data analysis technique in this study used moderating regression analysis using the Eviews12 program. The result showed that readability of board of director reports does not impact on cost of capital. In addition, after moderating by earning quality, there is a significant association between readability and cost of capital.

Pengaruh Pengungkapan Biaya Lingkungan terhadap Kinerja Keuangan dengan Kinerja Lingkungan sebagai Variabel Moderasi

2024-05-25T01:17:13+00:00

The aim of this research is to empirically test the positive influence of environmental cost disclosure on the company financial performance. And examine how environmental performance strengthens the positive relationship of environmental cost disclosure on financial performance. The type of research used is causative research. This research collects research data by means of library research. Literature studies are obtained from literature that is relate to the problem to be research. In this research, data was collected using documentation method. The research sample was 36 manufacture and mining company listed on the Indonesia stock exchange, selected using a purposive sampling technique method, where the population criteria selected were companies registered in 2014 until 2018. SPSS v.22 was used to distribute data and processed and then tested the hypothesis in this research. The conclusion obtained from this research is that environmental cost disclosure does have a positive effect on financial performance. Then for next hypothesis, environmental performance strengthens the negative influence of environmental cost disclosure on financial performance.

Pengaruh Profitabilitas dan Struktur Aset terhadap Struktur Modal: Studi Perusahaan Manufaktur Terdaftar di BEI Tahun 2018-2021

2024-05-25T01:17:17+00:00

The purpose of the research is to obtain empirical evidence about the influence of profitability and asset structure on capital structure in manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2021. By using purposive sampling method, there were 61 companies as the research sample. The research uses secondary data with a quantitative approach throught causative research. The data in this research were sourced from company annual reports obtained from the website of the Indonesia Stock Exchange and the website of each company that was sampled. This research uses panel data regression analysis using Eviews12. Based on the tests carried out, the results of this research show that profitabilityhas no significant effect on capital structure, and asset structure has a significant effect on capital structure.

Penggunaan Informasi Anggaran dan Keuangan oleh Politisi di Parlemen

2024-05-25T01:17:21+00:00

This research aims to find out how budget and financial information is used by politicians in parliament (case study of the Regional People's Representative Council (DPRD) Agam District). This research is qualitative research using a descriptive approach. This research emphasizes processes and meanings that are not measured but places more emphasis on the socially constructed nature of reality, the close relationship between the researcher and the subject and forming an investigation that contains value. Researchers for this research collected data through interviews with members of the Agam Regency DPRD. The results of this research state that budget and financial information is really needed, but Agam District DPRD members have not been able to use these reports optimally. There is still little research on the use of budget and financial information by members of the Regional People's Representative Council (DPRD). And the researchers conducted research in the Agam Regency area, where in this area the research carried out by the researchers was something new. This research has a contribution in that, based on the research results, it can improve the work patterns or composition of DPRD members in the budget sector, so that it can create a better budget

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage dan Pertumbuhan Perusahaan terhadap Pengungkapan Corporate Social Responsibility

2024-05-25T01:17:26+00:00

Disclosure of corporate social responsibility (CSR) is a communication process regarding the social and environmental impacts of the economic activities of an organization or company on special interested groups and on society as a whole. This study aims to examine the effect of firm size, company age, profitability, leverage and company growth on corporate social responsibility disclosure. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2020- 2022 as many as 47 companies. The sample used is as many as 41 companies based on purposive sampling method, namely the sampling technique with certain criteria, so the total of companies for the 3 periods was 123 sample. The data used in this study is secondary data. The analytical technique used multiple linear regression analysis test. The results show that firm size, leverage and company growth has a positive effect on corporate social responsibility disclosure, while company age and profitability have no effect on corporate social responsibility disclosure.

Pengaruh Budaya Organisasi dan Ketidakpastian Lingkungan terhadap Penerapan Praktik Akuntansi Manajemen pada Usaha Kecil dan Menengah

2024-05-25T01:17:29+00:00

This paper aims to determine the influence of organizational culture and environmental uncertainty on the implementation of management accounting practices in SMEs in Limapuluh Kota Regency. Objective data was taken from a questionnaire with a sample of 100 companies. The statistical test tool used is SPSS version 24. Findings from data analysis show that an important factor influencing the level of implementation of management accounting practices in SMEs is organizational culture. Organizations that have good commitment and vision in achieving their goals will be more flexible in accepting reforms, including in implementing management accounting practices. Apart from that, the environmental uncertainty felt by companies also encourages companies to use various kinds of management accounting practices in order to maintain and sustain their business. Previous research has studied various contingent factors that influence the implementation of PAM in SMEs, but there is still little previous research that studies the influence of culture in implementing corporate PAM, especially in small and medium enterprises.

Pengaruh Profitabilitas, Debt Default, dan Reputasi KAP terhadap Opini Audit Going Concern: Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2019-2022

2024-05-25T01:17:34+00:00

This study aims to provide empirical evidence regarding the effect of pprofitability, debt default, and audit reputation on going concern audit opinion. This research uses a quantitative approach with the type of causal research. The population in this study are companies in the property and real estate sectors that have been listed on the Indonesia Stock Exchange (IDX) in 2019-2022. By using purposive sampling method obtained 192 samples. Profitability is measured by Return on Asset. Debt default is measured by dummy variables. Audit reputation is measured by dummy variables, and going concern audit opinion is measured using dummy variables. This study uses logistic regression analysis to test the proposed hypothesis. The research results show that profitability has a negative effect on going concern audit opinion, debt default and audit reputation have a significant effect on going concern audit opinion.

Tingkat Materialitas Berdasarkan Kepentingan Stakeholder pada Penyajian Laporan Keberlanjutan

2024-05-25T01:17:39+00:00

This study aims to investigate the level of materiality based on stakeholder importance in sustainability reports. This research will assess whether companies involve stakeholders in the materiality analysis process, what engagement methods are used, what are the most material topics according to stakeholders, and whether the sustainability report implies materiality topics in accordance with stakeholder needs in the presentation of the sustainability report. The population of this study are companies participating in the Asia Sustainability Reporting Rating (ASRRAT) 2020-2022. By using a sampling method, namely purposive sampling, 19 companies with 57 sustainability reports were obtained. Using the content analysis research method with a qualitative approach, this study found that the stakeholders most frequently involved in reporting are customers, employees, communities, governments, and shareholders with Focus Discussion Group (FGD), survey, and questionnaire engagement methods. Meanwhile, the most material topics according to stakeholders are economic performance topics, indirect economic impacts, and anti-corruption topics. On the environmental aspect, energy, water, biodiversity, and emission topics. In the social aspect, employment, occupational health and safety (OHS), training and education, and diversity and equality topics. Overall, the content of the sustainability report is in accordance with material topics according to stakeholder importance. But the company has not presented information on the disclosure of material topics in a complete and detailed way.

Pengaruh Opini Audit, Temuan Audit dan Tindak Lanjut Hasil Pemeriksaan terhadap Ketersediaan Laporan Keuangan di Situs Website Pemerintah

2024-05-25T01:17:43+00:00

This research aims to examine the influence of audit opinions, audit findings, and follow-up to audit results on the availability of financial reports on local government websites. The sampling technique in this research was purposive sampling and this population was obtained from 542 regencies/cities throughout Indonesia in 2021 which were used as samples in this research. The type of data in this research is secondary data. The data analysis method used is logistic regression. The research results show that the variables audit opinion and audit findings have a positive effect on the availability of financial reports on local government websites. The follow-up variable on audit results has no effect on the availability of financial reports on local government websites.

Pengaruh Sosial dan Nilai Harga terhadap Behavioral Intention to Use QRIS serta dampaknya pada Use Behavior: Studi Empiris pada UMKM Sektor Kuliner Kota Pekanbaru

2024-05-25T01:17:46+00:00

The presence of QRIS payment technology in the digitalization era shows that there is a level of technology adoption that originates from the intensity of behavior of MSME players as users of digital payment services. The aim of this research is to explore the role of social influence and price values on interest in using QRIS for MSMEs in the Culinary Sector in Pekanbaru City. This research uses quantitative descriptive methods. Empirical data was collected through questionnaires from 340 respondents who are MSME owners. Analyzed using SmartPLS 4.0 based on the SEM-PLS method. The research results concluded that social influence and price value influenced behavioral intentions to use QRIS, then behavioral intentions to use QRIS influenced usage behavior. Therefore, this study is consistent with the efforts of the government and Bank Indonesia to accelerate the implementation of digital payments in the development of the MSME digitalization program.

Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, dan Leverage terhadap Return Saham

2024-05-25T01:17:51+00:00

This study aims to determine the effect of institutional ownership, firm size, and leverage on stock returns. This research was conducted on 15 agricultural sector companies listed on the Indonesian Stock Exchange, with the period of the research during 5 years (2018-2022). This study uses secondary data obtained by using data collection technique in the form of annual report documents. The sampling technique for this research uses a purposive sampling technique. The analytical method using SPPS (Statistical Product and Service Solution) version 25. The results show that leverage has a negative and significant effect on stock returns, while institutional ownership and firm size have no effect on stock returns.

Pengaruh Earning Quality terhadap Kinerja Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2019-2022

2024-05-25T01:17:53+00:00

The main of this research is to investigate how the company performs influenced by factors such as earnings quality with CSR as a moderating variable. This study relies on data taken from financial reports and annual reports companies listed on the Indonesian Stock Exchange (ISE) for many years 2019 to 2022. This research used purposive sampling, which involved selecting 90 people company in the 2019-2022 period. To test the hypothesis, this research uses moderated regression analysis analysis. Research findings show that earnings quality does not have a significant effect on company performance and also the influence of earnings quality on company performance cannot be moderated by CSR.

Pengaruh Negative Framing dan Monitoring Control terhadap Eskalasi Komitmen dalam Pengambilan Keputusan Investasi

2024-05-25T01:17:56+00:00

This study aims to examine the effect of Negative framing and Monitoring Control on escalation of commitment in investment decision making. This study uses a 2x2 factorial design with four treatments. The hypothesis in this study was tested using the One Way ANOVA test. This study used Accounting SI students at UNP. Using 4 scenario cases, participants were asked to make decisions to see how negative framing and monitoring control affect escalation of commitment when managers will make decisions. The results of this study indicate that negative framing affects managers when making decisions, this is due to the information received by managers. While monitoring control shows the same thing, monitoring control makes managers not escalate their decisions because of supervision.

Analisis Kinerja Keuangan Perusahaan Sub Sektor Asuransi yang Terdaftar di Bursa Efek Indonesia Sebelum dan Sesudah Pandemi Covid 19

2024-05-25T01:18:00+00:00

This research purposes to analyze the performances analysis of insurance sub-sector company listed on Indonesia Stock Exchange Before and After Covid-19. The researcher applied descriptive research. This research population was insurance sub-sector companies registered on IDX in 2018–2021. Sampling technique of this research was purposive samping. It consisted of 14 companies. type of data was secondary data acquired from IDX website and website of each company. This result showed that 1) there was no significant difference in financial performances in term of liquidity indicators before and after Covid-19, 2) there was no significant difference in financial performances in the term of activity indicators before and after Covid-19, 3) there was no difference significant financial performances described from solvency indicators before and after Covid-19, 4) there was no significant difference financial performances described from profitability indicators before and after Covid-19.

Pengaruh Akuntabilitas, Independensi, dan Pengalaman Kerja Terhadap Kualitas Audit

2024-06-16T06:55:21+00:00

This research aims to examine the influence of accountability, independency, and work experience on audit quality at Public Accounting Firms in Padang City. Primary data was obtained from questionnaires filled out by respondents. The sample used in this research was the auditors of the Public Accounting Firm in Padang City, totaling 60 people. The statistical data analysis technique used in this research in multiple regression analysis. The research results show that accountability has a significant positive effect on audit quality at the Public Accounting Firm in Padang City. Meanwhile, independency and work experience have no effect on audit quality at the Public Accounting Firm in Padang City. The implication of this research is in the form of relevant information that companies and auditors should maintain credibility in preparing financial reports so as not to harm the entity, auditor and third parties. Therefore, correct and precise information is needed from the results of an audit of a client's financial statements in a company, this will determine the decisions that will be taken, such decisions as granting credit, investment, acquisitions, and so on. This audited financial report will be provided to the party who requires the results, where it will be used for making decisions in the company.

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Ukuran Perusahaan Terhadap Kinerja Perusahaan

2024-06-16T06:59:55+00:00

This research examines the influence of managerial ownership, institutional ownership and company size on company performance in mining companies listed on the Bursa Efek Indonesia for the 2019-2022 period. Company performance is calculated using the Tobins' Q measurement. The sampling method for this research uses purposive sampling and 28 mining companies were obtained as samples. The type of data used is secondary data using panel data regression. The research results state that the managerial ownership variable has a negative and significant effect on company performance. The variables institutional ownership and company size have no effect on company performance.

Pengaruh Pandemi Covid 19, Financial Distress, Good Corporate Governance terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022

2024-06-16T07:03:24+00:00

This research aims to test and determine the impact of the Covid 19 pandemic, financial distress, good corporate governance (independent board of commissioners and managerial ownership) on earnings management. Leverage and company size are control variables. This research uses companies operating in the manufacturing sector that are listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample used is 36 samples of manufacturing companies over a 5year period. This research uses descriptive statistical methods for data analysis. estimation for making panel regression models, model testing and hypothesis testing using the Eviews12 program. The research results show that the Covid 19 pandemic has a positive effect on earnings management, financial distress has no effect on earnings management, an independent board of commissioners has no effect on earnings management, and managerial ownership has no effect on earnings management.