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All Journal Widya Warta JBMR: Journal of Business and Management Review
Nur Sulistyowati, Liliek
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH STATUS SOSIAL EKONOMI DAN JENIS KELAMIN TERHADAP LITERASI KEUANGAN (STUDI EKSPERIMEN PADA PELAKU UMKM DI MADIUN) Ahmadi, Herman; Nur Sulistyowati, Liliek
Widya Warta No. 01 Tahun XLIII/Januari 2019
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

Financial intelligence is the key to one's success in managing finances. the application of correct financial management, is expected to be able to get maximum benefits from the money they have, bills that swell and the ability to pay low will cause bad credit. The phenomenon of high non-performing loans shows that the financial literacy of some people, especially SME is low.  The objectives of this study are (1) To examine the effect of Financial Literacy on SME in Madiun on high or low socio-economic status, (2) Test the influence of Financial Literacy on SME players in Madiun on male SME actors or female SME actors, (3) Test influences Financial Literacy in SME in Madiun for SME business men with high socioeconomic status compared to female SME with low economic social status, (4) Testing the influence of Financial Literacy on SME entrepreneurs in Madiun for SME Women with socioeconomic status high compared to male SME actors with low socioeconomic status. This study used an experiment 2x2 between subjects. Laboratory experiments namely Experiments were designed using two, namely: socio-economic status (High, low) and Gender (male, female).  Participants were SME in Madiun city with 50 business units in processed food production,experimental furniture samples using random sampling, to classify subjects into experimental groups or control groups. As a result there were significant differences between male and female financial literacy, there were influences significant between high social status and low social status on financial literacy, men have a higher average financial literacy compared to  women, men with high social  status  are  higher  than women with low social status  evidenced  by  (mean = 20,7368)   higher   than    the low  social  status (mean = 18.0833),  women with high social status are higher than male gender with  low  social  status  as  evidenced  by  men  having an  average  financial  literacy (mean=20.6154)higher than women(mean=18.0833).
Accounting Conservatism, Audit Quality, Gender Board of Directors: Earnings Management Febriana Lestari , Puput; Hariyani, Diyah; Nur Sulistyowati, Liliek
Journal of Business and Management Review Vol. 5 No. 9 (2024): (Issue-September)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr.v5i9.914

Abstract

Research Aims: This study aims to determine the effect of accounting conservatism, audit quality, and board of directors gender on earnings management. The population in this study is companies included in the Kompas 100 Index for the 2020-2022 period Design/methodology/approach: The type of research used is descriptive research with a quantitative approach and uses data analysis methods in the form of multiple regression analysis processed with the SPSS 23 program. Sampling in this study used purposive sampling techniques with a total of 216 samples. The data collected in this study is secondary data taken from the annual report on Kompas 100 Index companies for the 2020-2022 period with a total of 72 companies Research Findings: Based on the results of tests that have been carried out show that accounting conservatism has a negative and significant effect on earnings management. Audit quality does not have a positive and significant effect on earnings management. The gender of the board of directors negatively and significantly affects earnings management. Theoretical Contribution/Originality: his study sheds new light on how gender diversity on boards influences the effectiveness of accounting conservatism and audit quality in controlling earnings management. By exploring these interactions, we offer fresh insights into how diverse perspectives can enhance financial integrity and improve corporate governance practices. Keywords: Accounting Conservatism; Audit Quality; Board of Directors Gender; Earnings Management
Co-Authors Febriana Lestari , Puput Hariyani, Diyah Herman Ahmadi