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All Journal Akuntansi Krida Wacana Competitive Jurnal Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Buana Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ilmu Sosial dan Ilmu Politik Malikussaleh (JSPM) Jurnal Manajemen dan Bisnis Indonesia Auditing Research Journal Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Jurnal Akuntansi Jurnal Akuntansi
Verliani Dasmaran
Universitas Mathla'ul Anwar Banten
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Journal : Akuntansi Krida Wacana

 1 
ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN PENGARUHNYA TERHADAP PRAKTIK MANANJEMEN LABA Verliani Dasmaran; Andi Odeh
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Jurnal Akuntansi

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Abstract

The research objective is to find out how the information between management and shareholders can affect earnings management in the company. As well as how the size of the company indicated by the size of the company from total assets can affect earnings management practices in mining companies that have been listed on the market in 2019. The research method used in this research is a quantitative research method with an associative approach. The results of the research show that information asymmetry has a positive but not significant effect on management earnings. The size of the firm is proven to have a negative effect on earnings management practices. The research contribution is expected to provide information related to the information obtained and the size of the company that can affect earnings management in the company. Keywords: MIS information, size, earnings management
Dampak Corporate Social Responsibility pada Kinerja Keuangan yang Dimoderasi Ukuran Perusahaan (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun (2021) Verliani Dasmaran; Fauziah Fika
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Jurnal Akuntansi

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This study aims to obtain empirical evidence regarding the Effect of Corporate Social Responsibility on Financial Performance with Company Size as a Moderating Variable listed on the Indonesia Stock Exchange in 2021. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The number of research samples is 45 companies. The data analysis technique used is saturated sampling technique, with regression, correlation and determination tests. The results of the study prove that Corporate Social Responsibility has a positive effect on Financial Performance, this is because the complete disclosure of Corporate Social Responsibility activities can convince investors or stakeholders in carrying out their responsibilities. While company size can moderate the effect of Corporate Social Responsibility on Financial Performance, this proves company size can increase the trust of external parties in carrying out corporate responsibility   Keywords: corporate social responsibility. company size, financial performance
Co-Authors - - Selfiani Ali Nurdin Alpia Aliana Lukman Andi Odeh Fauziah Fika Irma Paramita Sofia Marchase, Malvina Masitoh Masitoh Munazat, Mumu Nani Sriyani Novelia Kiki Permata Sari Novelia Kiki Permatasari Nunung Nurhayati Nurbani, Siti Nuryati Ramadhani, Kiki Yulia Nurul Roharji, Febri Sanusi Sanusi Sartika, Nenden Suciyati Sevi Maulana Safar Sherla Nursela Surahman Surahman Sutihat, Eva Syamsudin Syamsudin Taryanto, Taryanto Tatang Tatang Yulaeli, Tri