Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Eduvest - Journal of Universal Studies Journal of Management, Economic, and Financial
Ni Putu Sri Harta Mimba
Universitas Udayana, Indonesia
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Neuroscience Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Women Proportion in Board of Commissioners, Board of Directors, and Audit Committee on Earnings Management Ni Made Pradnya Indira Swari; Ni Made Dwi Ratnadi; I Nyoman Wijana Asmara Putra; Ni Putu Sri Harta Mimba
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52077

Abstract

Earnings management remains a relevant research issue due to the separation of ownership and control, which creates agency conflicts. Earnings management can be reduced by implementing effective corporate governance. One of its aspects is governance structure, which includes the board of commissioners, board of directors, and audit committee. This study aims to examine the effect of the proportion of women on the board of commissioners, board of directors, and audit committee on earnings management. The sample includes 363 non-financial companies listed on the Indonesia Stock Exchange, with an observation period from 2016 to 2023; these were selected using purposive sampling and analyzed through panel data regression. This study shows that the proportion of women on the board of directors and audit committee has a negative effect on earnings management, while the proportion of women on the board of commissioners does not affect earnings management. The presence of women comprising at least 35% on the combined board of directors and audit committee negatively affects earnings management. However, this study does not find any significant effect of the presence of women comprising at least 35% in a single position or in combined positions on earnings management. These findings provide practical implications for company management to enhance women's representation, especially on the board of directors and audit committee, thereby reducing the likelihood of earnings management.
The Effect of it Sophistication and User Participation on the Effectiveness of Sipd Usage with Personal Techniques as a Moderating Variable Kadek Diah Amania Wedhayanti; Ni Putu Sri Harta Mimba
Journal of Management Economic and Financial Vol. 3 No. 5 (2025): Special Issue
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jmef.v3i5.160

Abstract

The rapid advancement of digital technology and the increasing demand for transparency and accountability in government administration have necessitated comprehensive digital transformation initiatives across Indonesian local governments, with the Regional Government Information System (SIPD) serving as a critical component of bureaucratic reform efforts aimed at enhancing efficiency, transparency, and public service delivery. This [A1] research [A2] aims to analyze the influence of information technology (IT) sophistication and user participation on the effectiveness of the Local Government Information System (SIPD) usage, with personal techniques as a moderating variable. This research employs a quantitative approach with an empirical methodology, conducted on local government agencies in Indonesia that implement SIPD. Data were collected through questionnaire distribution to SIPD users at the Denpasar City Regional Secretariat and analyzed using Moderated Regression Analysis (MRA) technique with SPSS software. The results showed that: (1) information technology sophistication did not have a significant effect on the effectiveness of SIPD usage; (2) user participation had a positive and significant effect on SIPD effectiveness; (3) the influence of IT sophistication on SIPD effectiveness was not significant, even when moderated by personal techniques; and (4) personal techniques significantly moderated the relationship between user participation and SIPD effectiveness despite negative coefficients. This research confirms that the success of SIPD usage is more influenced by user involvement and the moderating factor of personal techniques, while technology sophistication alone does not have a significant influence.
Co-Authors I Nyoman Wijana Asmara Putra Kadek Diah Amania Wedhayanti Ni Made Dwi Ratnadi Ni Made Pradnya Indira Swari