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All Journal EKONOMIS : Journal of Economics and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Majalah Ilmiah Bijak Jurnal Madani EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Accounting Auditing and Business Jurnal Riset Terapan Akuntansi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PINISI Discretion Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Journal of Innovation Research and Knowledge JURNAL PARADIGMA: Journal of Sociology Research and Education Jurnal Pengabdian Masyarakat Bangsa Asian Journal of Social and Humanities Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) International Journal of Digital Marketing Science
Nofryanti, Nofryanti
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : EKONOMIS : Journal of Economics and Business

 1 
Pengaruh Persistensi Laba dan Earning Growth Terhadap Kualitas Laba dengan Corporate Governance Sebagai Variabel Moderasi Asyifa, Nita Laila; Rosini, Iin; Nofryanti, Nofryanti
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1514

Abstract

Income fluctuations cause profit instability, so that the reliability of financial report information is questioned by stakeholders. The aim of this research is to obtain empirical evidence about the influence of earnings persistence and earnings growth on earnings quality with the corporate governance as a moderating variable in companies participating in the CGPI program and listed on the BEI for the 2017-2021 period. The research population consisted of 161 corporate entities and 17 sample companies were selected that met the research criteria for the purposive sampling method. Data processing using the panel data regression method with the Eviews-12 statistical tool. The research results indicate that earnings persistence has a negative effect on earnings quality, while earnings growth has a positive effect on earnings quality. In addition, it was found that corporate governance does not moderate the effect of earnings persistence on earnings quality, but the effect of earnings growth on earnings quality can be moderated by corporate governance.
Corporate Governance memoderasi Related Party Transaction dan Financial Distress terhadap Penghindaran Pajak Widodo, Yulfian Ibnu Cahyo; Nofryanti, Nofryanti; Rosini, Iin
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1502

Abstract

This study aims to examine the influence of related party transactions and financial difficulties on tax avoidance with corporate governance as moderating variable. corporate governance. This research uses a population of 92 companies in the consumer goods industry sector listed on the IDX in 2018-2022. The research sample was carried out using a purposive sampling method and obtained 125 company data that met the criteria. The data used is secondary data in the form of financial reports and company annual reports. Data were analyzed using a panel data regression analysis model and moderate regression analysis (MRA) test with E-Views 12 software. According to the findings of the study, related party transactions and financial distress have an effect on tax avoidance. Corporate governance cannot moderate the influence of related party transactions on tax avoidance. Corporate governance cannot moderate the influence of financial distress on tax avoidance.
Pengaruh Corporate Social Responsibility dan Green Accounting Terhadap Kualitas Laba dengan Type of Industry sebagai Variabel Moderasi Febriyanti, Eny; Rosini, Iin; Nofryanti, Nofryanti
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1477

Abstract

The aim of this research is to examine, across all industries listed on the BEI in 2019-2021, the influence of CSR and environmentally friendly accounting on earnings quality, by controlling for the influence of industry type. Quantitative methods were used in this research. This research uses data from 65 companies traded on the Indonesia Stock Exchange between 2019-2021 as the sample. Panel data regression analysis is used to analyze the data. This research finds that there is a negative relationship between corporate social responsibility and earnings quality, and there is a similar negative relationship between environmentally friendly accounting and earnings quality. There is no relationship between corporate social responsibility (CSR) and industry type, and there is no relationship between industry type and green accounting.
Co-Authors Abdul Aziz Adhania, Safira Ambarita, Parlindungan Antonius Antonius Ardianto, Dedi Ardini, Ririn Argunanto, Argunanto Arifin, Deni Asmita, Deni Yuli Asyifa, Nita Laila Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Dayanti, Dayanti Dewi, Reni Sartika Dian Esha Eka Nurita Febriyanti, Eny Febriyanto, Muhammad Ikhsan Hastuti, Hilda Sri Holiawati, Holiawati Ig. Jaka Mulyana Indra Lesmana Iryanis, Iryanis Lahagu, Yefita Lidia, Weni Okta Malik, Muhamad Abdul Mirojiah, Syahrotul Misrudi, Misrudi Mubarak, Kautsar Muliyani Muliyani Nahriah, Sitatun Nurjanah, Tuty Parapat, Rosiati PRATIWI, WULANDARI Prio, Maria Novita Purwatiningsih Purwatiningsih Redonoarsi, Rarasasi Ribka Reza Maulana Rosini, Iin Salsabila, Nurul Jannah Sekarwangi, Sekarwangi Septianingrum, Vina Suprapto, Indra Setiadi Tatariyanto, Firman Wadi, Indra Walkomaroh, Manju Widarnaka, Widarnaka Widiyati, Dian Widodo, Wahyudi Widodo, Yulfian Ibnu Cahyo Wiji Astuti Wulan, Defina Andany Wulandari, Arum