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All Journal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Proaksi Jurnal Akuntansi Kontemporer
Endah, Sih Mirmaning Damar
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Economics, Econometrics & Finance Education

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DETERMINAN NILAI PERUSAHAAN DENGAN MEDIASI MANAJEMEN LABA PADA PERUSAHAAN REAL ESTATE DAN PROPERTI Arianto, Stiven Dwi; Endah, Sih Mirmaning Damar
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6493

Abstract

Permasalahan dalam penelitian ini terletak pada gambaran kondisi keuangan perusahaan yang ditunjukkan melalui pengukuran nilai perusahaan. Namun, informasi yang terdapat dalam laporan keuangan memerlukan audit untuk memastikan apakah informasi tersebut mencerminkan kondisi perusahaan yang sebenarnya. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit dan masa audit (audit tenure) terhadap manajemen laba dan nilai perusahaan, pengaruh manajemen laba terhadap nilai perusahaan, serta peran manajemen laba sebagai mediator antara kualitas audit dan nilai perusahaan. Objek penelitian adalah perusahaan real estate dan properti yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021. Populasi penelitian mencakup 52 perusahaan real estate dan properti yang terdaftar di BEI pada periode tersebut. Teknik sampling yang digunakan adalah purposive sampling, dengan kriteria perusahaan yang konsisten terdaftar dalam sub sektor properti dan real estate, menyajikan laporan keuangan dalam mata uang Rupiah, dan tidak pernah mengalami suspend. Berdasarkan kriteria ini, diperoleh 46 perusahaan sebagai sampel penelitian. Data dikumpulkan melalui metode dokumentasi, dan analisis dilakukan menggunakan teknik path analysis. Hasil penelitian menunjukkan bahwa kualitas audit dan masa audit (audit tenure) tidak memiliki pengaruh signifikan terhadap manajemen laba. Namun, kualitas audit memiliki pengaruh positif terhadap nilai perusahaan, sedangkan manajemen laba berpengaruh negatif terhadap nilai perusahaan. Sementara itu, masa audit (audit tenure) tidak menunjukkan pengaruh signifikan terhadap nilai perusahaan.
- The Influence of Locus of Control, Academic Ability, and Financial Attude on Student Financial Management Behavior: Locus of Control, Academic Ability, Financial Attitude, Student's Fiinancial Management Behavior Citrawati, Sisya; Endah, Sih Mirmaning Damar
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7179

Abstract

Main Purpose – This study aims to examine the factors that influence students' financial management behavior. Some of the research factors included in the study are locus of control, academic ability and financial attitude. Method – The research uses a quantitative approach and the data is processed using statistical analysis methods. The research sample amounted to 80 accounting student respondents in Semarang's A accredited private universities using purposive sampling technique. Main Findings – The results showed that locus of control, academic ability and financial attitude have a significant effect on student financial management behavior. Theory and Practical Implications – This study can provide in-depth knowledge in managing effective finances for accounting students who have a business. The results of the study can also be a reference for educational institutions in improving financial literacy through comprehensive educational programs. Novelty – This research has a novelty by including the academic ability factor as one of the things analyzed in seeing how students who own businesses, especially accounting students, manage their finances.
Pengaruh Penghasilan, Pengalaman Masa Lalu, Ulasan Pelanggan, Rating Toko terhadap Keputusan Beli Pelanggan Tiktok Shop Pasaribu, Leo Allerio Edward Paruhum; Endah, Sih Mirmaning Damar
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 27 No 2 (2025): July-December 2025
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2025.27.2.15566

Abstract

This study investigates the impact of past experience, online customer reviews, and store ratings on customer purchase decision in the context of TikTok Shop. Along with the development of e-commerce, platforms such as TikTok Shop have emerged as important players, combining social media engagement with direct purchasing options. This research aims to understand how these factors influence consumer behavior and decision-making processes. Past experience refers to customers' previous interactions and transactions on the platform, which shape their level of trust and satisfaction. Online customer reviews provide social proof and insights into product quality and seller reliability, which influence potential buyers. Store ratings, a summary of overall customer satisfaction, serve as a quick reference to evaluate a seller's credibility. This research contributes to the understanding of consumer behavior in social commerce environments and offers practical implications for sellers looking to optimize their strategies on TikTok Shop. By capitalizing on past positive experiences, encouraging customer reviews, and maintaining.
SOCIAL ANTICIPATION REDUCES PAST FRAUD'S EFFECT ON WHISTLEBLOWING INTENTIONS Endah, Sih Mirmaning Damar; Stephana Dyah Ayu Ratnaningsih; Stefani Lily Indarto
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research Purposes A new model related to the influence of prior cheating experience on one's intention to whistleblowing by using anticipatory socialization and attitude as intervening and moderating variables, that can reduce the negative impact of previous cheating on whistleblowing intention. Research Method This study aims to determine how to reduce the influence of prior cheating experience on a person's whistleblowing intention by adding the role of anticipatory socialization as a moderating variable and attitude as an intervening variable. Survey method used with 703 accounting students in Semarang, Indonesia as sample. Testing was carried out using the Path Analysis Model. Research Results and Findings The result indicates that prior cheating experience, attitude, and social anticipation affect a person's intention to whistleblowing. Anticipatory socialization, as a moderating variable, and attitude, as an intervening variable, lower the intention to whistleblowing. Higher education leaders should provide characteristics of accountant professionals as a fundamental material to increase students’ socialization anticipation. Norm clarity is expected to increase a person's social anticipation. Therefore, company’s ethical standards or codes of conduct that support whistleblowing is needed.
Co-Authors Arianto, Stiven Dwi Citrawati, Sisya Pasaribu, Leo Allerio Edward Paruhum Stefani Lily Indarto Stephana Dyah Ayu Ratnaningsih