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All Journal Journal of Economics, Business, & Accountancy Ventura Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Pemberdayaan Ekonomi Jurnal Fairness Serat Acitya Jurnal Pengabdian Mandiri
Midiastuty, Pratana Puspa
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Ilomata International Journal of Management

 1 
The Effect COVID-19 On Earnings Quality and the Role of Corporate Governance as a Moderation Riansyah, Febi Aji; Midiastuty, Pratana Puspa; Suranta, Eddy
Ilomata International Journal of Management Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.950

Abstract

The aim of this research is to provide empirical evidence regarding the effect of Covid-19 on earnings quality with corporate governance as a moderator. Based on agency theory, corporate governance is a monitoring mechanism to improve quality. All manufacturing companies listed on the Indonesia Stock Exchange (BEI) with a research period of 2017-2022 were used as samples for this research. Using purposive sampling technique, the total of observations was 624 from 104 samples. Covid-19 is a dummy variable with the value (1) being in the Covid-19 period (2020-2022) and (0) other than the Covid-19 period (2017-2019). Corporate governance used in this research is the size of the board of directors and the proportion of independent commissioners. All hypothesis tested by using multiple linear regression techniques, IBM SPSS 25. Earnings quality is proxied by accrual earnings management and real earnings management. The research results prove that real earnings management occurs in the form of RM1, RM3 and RM TOTAL. Covid-19 does not cause the practice of accrual earnings management and real earnings management in the form of RM2. Furthermore, corporate governance is unable to moderate in explaining the relationship between Covid-19 and earnings quality.
The Effect of Profitability, Liquidity, Leverage, Dividend Policy and Foreign Ownership on Firm Value Nadia, Refika; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Management Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.962

Abstract

This research aims to empirically test the influence of profitability, liquidity, leverage, dividend policy and foreign ownership on firm value. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2018-2022. The sampling technique used a purposive sampling method with predetermined criteria there were 55 observations. The research results provide empirical evidence that leverage and foreign ownership have a positive and significant effect on firm value, while profitability, liquidity and dividend policy have no effect on firm value. This research provides implications for capital structure theory which states that the use of higher leverage will increase firm value and also provides implications for agency theory in explaining the relationship between foreign ownership and firm value and provides implications for signal theory in explaining the relationship between profitability and dividend policy on firm value.
The Influence of Political Connections on Banking Performance with Board of Directors Diversity as a Moderating Variable Putriani, Eva; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Management Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v5i1.1003

Abstract

The study endeavors to empirically demonstrate how political ties impact the performance of banks, while considering the Board of Directors' diversity as a potential influencing factor among banking firms listed on the Indonesia Stock Exchange during the 2017-2022 period. Within this research, political connections are represented as dummy variables, denoting firms linked with the government, directors having affiliations with shareholders, or associations with political parties or other governmental bodies. Banking performance is assessed through proxies such as ROA, ROE and loan loss provision. The diversity of the board of directors, evaluated by the ratio of female directors to the total board members, serves as a moderating variable. The research formulates two hypotheses, all of which underwent testing using the SPSS 28 application. Findings revealed that political connections positively influence banking performance as measured by ROA, demonstrate no impact on ROE, and exhibit a significant negative effect on LLP. Moreover, the diversity of the board of directors moderates the correlation between political connections and banking performance in terms of ROA and ROE, while it does not moderate this relationship concerning LLP. The implication of this research is based on the theory of resource dependence where political connections owned by banks provide benefits to firm in the form of easy market access and are able to reduce banking performance in the form of decreasing bad debts. These findings might prompt future regulators to contemplate regulations concerning gender diversity within board compositions, considering its potential implications for governance and performance.
Co-Authors agus rahmat Andina, Ariana Satri Anggraini, Shabira Dwi Dianty, Andini Tiara Edy Suranta Fachruzzaman, Fachruzzaman Fitranita, Vika Fitri, Via Rafiqa Hanafi, Fachruzzaman Heryawati, Elma Indrian, Rini Indriani, Rini jovy, muhammad jovy shidqy Kamaludin Kamaludin Kinanti, Syahfira Putri Kurniawan Kurniawan Lestari, Ikhlazia Indah Nadia, Refika Nikmah Nikmah Putra, Danang Adi Putriani, Eva Riansyah, Febi Aji Robiansyah, Anton Robinson robinson Saiful Saiful Setiorini, Hesti Suranta, Eddy Syahputri, Widia Dwi Zara, Zebby