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All Journal Prosiding National Conference for Community Service Project Global Financial Accounting Journal
Hadianto, Isabela
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

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Pengembangan Kuliner Dari Digital Marketing Dengan Menggunakan Aplikasi Go-Jek Devina, Devina; Josley, Edvan; Hadianto, Isabela; Hendri, Jhoni
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.182 KB)

Abstract

Culinary business is one of the promising business, that is the reason why many people chose culinary business as a source of income or an additional income. This also happened in Tiban Lama, Sekupang, Batam. Not to mention that there are still many people who purposely go out to buy the food that they want like Nasi Padang. This has caused the consumers of Nasi Padang to decrease. Regarding this matter, we have discussed and found out the way to broaden the marketing other than through effective social media, and that is by registering the stall to an e-commerce platform like GO-JEK. After the owner had registered to this platform, the owner had confessed that their revenue has increased, and the other impact is that the income of GO-JEK driver who lives in Tiban Lama or based around Tiban Lama area.
THE INTERRELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: FEMALE AND INDEPENDENT DIRECTORS AS MODERATORS Anita, Anita; Hadianto, Isabela
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10397

Abstract

Purpose - Financial reports are strategic tools; however, financial information is vulnerable to manipulation. In recent decades, the phenomenon of corporate sustainability reporting has prompted numerous studies on its impact on earnings quality, particularly where managers may use accrual flexibility to present financial reports. This study aims to determine whether corporate social responsibility (CSR) has an opportunistic perspective that influences earnings management and/or vice versa. Additionally, it examines whether female directors and independent directors affect this reciprocal relationship. Research Method - This study employs panel data regression using a sample of companies listed on the Indonesia Stock Exchange that consistently published sustainability reports for five consecutive years. Data were collected and analyzed using Eviews software, with descriptive statistics generated to provide an overview before regression testing. Findings - The regression test results indicate that the presence of independent directors moderates the relationship between CSR and earnings management practices. This demonstrates that independent directors reflect effective governance, thereby reducing agency costs. Implication - Independent directors help mitigate the opportunistic use of CSR for earnings management, promoting ethical and transparent corporate practices. This highlights the importance of prioritizing independent directors on boards to enhance governance quality and build stakeholder trust.
Co-Authors Anita Anita Devina, Devina Hendri, Jhoni Josley, Edvan