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All Journal The Indonesian Accounting Review Jurnal Muara Ilmu Ekonomi dan Bisnis Balance Vocation Accounting Journal Jurnal Akuntansi Bisnis Accounting Profession Journal (APAJI) Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan Journal of Accounting and Finance Management (JAFM) Indonesian Management and Accounting Research Inkubis: Jurnal Ekonomi dan Bisnis
Devica Pratiwi
Universitas Bunda Mulia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Audit Committee, Independent Commissioners, Firm Size, and Intellectual Capital on The Financial Performance of State-Owned Enterprises Chintia Andriani; Devica Pratiwi; Theresia Olivia; Albert Sebastian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2995

Abstract

This study aims to explain the effect of audit committees, independent commissioners, company size, and intellectual capital on financial performance proxied by return on assets (ROA) in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The population used is all BUMN companies listed on the IDX in 2020-2022. Sampling was selected using purposive sampling method, in order to produce samples that match the research criteria. The research sample amounted to 15 companies with a period of 3 years to 45 total samples. The data collection technique was carried out using the documentation method in the form of annual reports for the 2020-2022 period obtained from the IDX and the company's official website. The data collected was analyzed with multiple linear regression using SPSS 26. The results of this study indicate that the audit committee variable has a significant value of 0.000 and a t value of 5.360, the independent commissioner variable has a significant value of 0.670 and a t value of 0.430, the company size variable has a significant value of 0.000 and a t value of -7.375, and the intellectual capital variable has a significant value of 0.022 and a t value of -2.375, so that the only accepted hypothesis is H1, namely, the audit committee affects financial performance and other hypotheses are rejected. The audit committee, independent commissioners, company size, and intellectual capital have an influence of 61.1%, while the rest with a value of 38.9% can be influenced by other variables that are not in this research model. Audit committee variables affect financial performance, independent commissioners have no effect on financial performance, while company size and intellectual capital have a negative effect on financial performance. Future researchers are expected to add other variables besides the variables in this study and can use other more accurate measurement methods.
Exploring the Drivers of Earnings Management in Non-Cyclical Consumer Firms Howard Sarmento Giam; Devica Pratiwi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4147

Abstract

The study examines the influence of sales growth, profitability, leverage, external auditor quality, and institutional ownership on earnings management in non-cyclical consumer firms listed on the Indonesia Stock Exchange from 2019 to 2023. Using purposive sampling, 21 companies were selected, resulting in 105 observations analyzed through multiple regression. The results reveal that leverage significantly and negatively affects earnings management, highlighting that companies with higher leverage tend to practice less earnings management due to stricter creditor oversight. Conversely, sales growth, profitability, external auditor quality, and institutional ownership have no significant effect, suggesting these variables are not primary drivers of earnings management within this context. This research underscores the importance of effective financial management and external monitoring in mitigating earnings manipulation practices.
Board Gender Diversity, Capital Structure, and Earnings Management: The Moderating Role of the Audit Committee Pratiwi, Devica; Murwaningsari, Etty
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 4 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i4.526

Abstract

Background: Recurring financial-reporting concerns in Indonesia and mixed prior evidence on the governance determinants of earnings management create a need to clarify when monitoring mechanisms constrain managerial reporting discretion. The study addresses the gap concerning whether audit committee meeting intensity conditions the relationships of board gender diversity and leverage with earnings management in an emerging-market consumer-sector setting. Objective: This study examines the associations of board gender diversity and capital structure with earnings management and tests audit committee meeting intensity as a moderator. Methods: The unit of analysis is 266 firm-year observations (133 consumer cyclical and consumer non-cyclical firms × 2 years) listed on the Indonesia Stock Exchange during 2023–2024 and selected purposively. A centered moderated regression was estimated in EViews 13 using Stubben’s discretionary-revenue measure and White cross-section robust standard errors. Results: Board gender diversity is negatively associated with earnings management (β = −0.0244; p = 0.0158), whereas leverage is positively associated with it (β = 0.0500; p < 0.001). The board-gender-diversity × audit-committee interaction is not significant (β = −0.0050; p = 0.2674), while the leverage × audit-committee interaction is negative and significant (β = −0.0218; p < 0.001). Conclusion: Audit committee meeting intensity appears to constrain leverage-related reporting pressure but does not significantly amplify the board-diversity pathway. The study contributes a conditional governance perspective in which monitoring mechanisms are matched to the source of reporting risk.
Co-Authors Albert Sebastian Albert Sebastian Andriani, Chintia Budi Kurniawan Chintia Andriani Della Verati Ellyanna Junita Etty Murwaningsari Fendy Sunjaya Giam, Howard Sarmento Gladhistani Renata Ilham Ilham Juniati Gunawan Junita, Ellyanna Markus Djohan Utama Monica Indriana Monica Indriani Natalie, Chika Wirya Ramli, Yosua Renata, Gladhistani Santia Veronika Saputra, Wendy Salim Sarmento Giam, Howard Sharon Gabriella Shelyna Livianti Sherly Santoso Syane Mulyawan Syane Mulyawan Theresia Olivia Theresia Olivia Yopeace, Yunita Yovita Ariani Zefanya Evans Lino Zefanya Evans Lino