Articles
<![CDATA[The Effect Of Financial Distress And Audit Quality On Earnings Management ]]>
<![CDATA[Karina, Ria]]>
<![CDATA[ Global Financial Accounting Journal Vol 2 No 1 (2018) ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Internasional Batam ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk menganalisis hubungan antara kondisi keuangan perusahaan dan kualitas audit terhadap manajemen laba. Disamping itu, analisis perbedaan antara kondisi keuangan perusahaan yang baik dan buruk dilakukan dengan tujuan untuk mengetahui karakteristik perusahaan pada posisi keuangan masing-masing. Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Hasil penelitian menunjukkan adanya hubungan yang signifikan antara kondisi keuangan perusahaan dengan manajemen laba. Di sisi lain, variabel audit quality berbeda secara signifikan berdasarkan kondisi keuangan perusahaan. Hasil penelitian menunjukkan bahwa perusahaan yang mengalami kondisi keuangan buruk cenderung menggunakan auditor non-Big4.]]>
<![CDATA[Pengaruh karakteristik komite audit dan auditor eksternal terhadap praktik manajemen laba di indonesia ]]>
<![CDATA[Karina, Ria]]>
<![CDATA[ FORUM EKONOMI Vol 22, No 2 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jfor.v22i2.7304
<![CDATA[Penelitian ini menganalisis praktik manajemen laba pada perusahaan go public di Indonesia yang dipengaruhi oleh karakteristik komite audit, kualitas auditor eksternal perusahaan, dan karakteristik perusahaan. Variable dependen dalam penelitian ini adalah manajemen laba, sedangkan variabel independen melibatkan komite audit, jumlah rapat komite audit, ukuran komite audit, keahlian komite audit, dan auditor eksternal yang diukur dengan kualifikasi Big4. Penelitian ini dilakukan pada seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Data keuangan yang digunakan sebagai data sampel diambil dari laporan keuangan yang diterbitkan perusahaan di BEI pada tahun 2014-2018. Data penelitian diolah dengan metode regresi linier berganda menggunakan aplikasi statistika IBM SPSS. Hasil penelitian menunjukkan karakteristik komite audit dan auditor internal memiliki pengaruh yang tidak signifikan bagi praktik manajemen laba perusahaan. Di sisi lain, ukuran perusahaan, leverage, dan profitabilitas perusahaan mempengaruhi praktik manajemen laba di dalam perusahaan secara signifikan.]]>
<![CDATA[The Effect of Characteristics of Audit and Board of Directors on Real Earnings Management in Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Agustin, Greece]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ ACCOUNTABILITY Vol 10, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/ja.36384.10.2.2021.%p
<![CDATA[This study aims to examine the effect of the characteristics of the audit and board of directors on real earnings management. In terms of limiting real earnings management by a company manager, there are characteristics of audit. Characteristics of the audit are the most important part in the structure of a company and government. An audit that works efficiently and well will generate positive corporate profits. This study uses data from all companies listed on the Indonesia Stock Exchange (IDX) which include annual reports from 2016 to 2020. Sampling of data was done by purposive sampling technique. This study combined the research object and one time dimension. This research was conducted using panel data regression test based on data that had been collected using SPSS and Eviews 10 software. The best model chosen for this research model was the Fixed Effect Model. The results showed that the characteristics of the audit and board of directors has no influence on the dependent variable real earnings management which could be seen from the probability value of the T test results. Meanwhile, the independent director has a significant positive on real earnings management.]]>
<![CDATA[Analisis Pengaruh Komposısı Kepemılıkan Terhadap Manajemen Laba ]]>
<![CDATA[Shiwa, Yumy]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/10.21009/wahana.18.015
<![CDATA[The basis for the findings of this study is of course based on an objective of analyzing the factors that influence family ownership, institutional ownership, and blockholder ownership on earnings management. These factors can affect earnings management. A purposive sampling approach was used to select a sample of 228 public finance companies from 2017 to 2021 that are listed on the IDX. Of course, this study uses the panel data regression method which combines cross-sectional and time series data. Among the techniques used are outlier tests, descriptive statistics, F and t tests, and R2 tests. This study is based on a random effects model (REM). The results of the research base interpret that family ownership and institutional ownership are certainly able to have a significant positive influence on earnings management, but blockholder ownership is not necessarily able to have a significant influence on earnings management.]]>
<![CDATA[Pengaruh Karakteristik CEO terhadap Penghindaran Pajak di Indonesia ]]>
<![CDATA[Karina, Ria]]>;
<![CDATA[Jeksen, Jeksen]]>
<![CDATA[ Global Financial Accounting Journal Vol. 5 No. 1 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v5i1.4713
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO terhadap penghindaran pajak di Indonesia. Variabel independen dalam penelitian ini adalah keahlian keuangan, umur direktur dan CEO tenure. Sedangkan variabel kontrol adalah ukuran perusahaan, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan. Sampel penelitian merupakan 378 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015–2019. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis data menggunakan metode regresi panel. Hasil penelitian ini menunjukkan bahwa keahlian keuangan berpengaruh signifikan negatif terhadap penghindaran pajak. Ukuran perusahaan berpengaruh signifikan positif terhadap penghidaran pajak. Umur direktur, CEO tenure, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak.]]>
<![CDATA[The Effect of Enterprise Risk Management on Financial Performance and Firm Value: The Role of Environmental, Social and Governance Performance ]]>
<![CDATA[Karina, Ria]]>;
<![CDATA[Lestari, Factrisia]]>;
<![CDATA[Ivone, Ivone]]>
<![CDATA[ Global Financial Accounting Journal Vol. 7 No. 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v7i2.8706
<![CDATA[Enterprise Risk Management has a crucial role in achieving long-term financial goals and increasing the value of the company. In addition, the focus on environmental, social and governance (ESG) performance is also increasing in business practices and investment decisions. The purpose of this research is to analyze the relationship between corporate risk management with financial performance and corporate value. In addition, this research also aims to determine the role of ESG performance in this relationship. Financial Data is taken from the company's public report listed on the IDX for the period 2017-2021a using purposive sampling method, while ESG performance information is collected from sustainability reports and available ESG data. Panel regression analysis is used to examine the relationship between corporate risk management, financial performance and corporate value. The results showed that ERM significantly positive effect on financial performance and no significant effect on the value of the company. This research also found that the effect of Enterprise Risk Management on financial performance moderated by ESG has a significant negative effect and the effect of Enterprise Risk Management on firm value moderated by ESG has no significant effect.Previous research has not conducted an empirical investigation into how ESG moderation affects how ERM affects a company's performance and values. These findings have significant ramifications for businesses, as they indicate that in order to gain a competitive edge, they must examine the numerous risks and opportunities related to ESG.]]>
<![CDATA[Pengaruh Corporate Social Responsibility (CSR) Terhadap Penghindaran Pajak dan Manajemen Laba ]]>
<![CDATA[Afrilyani, Ria]]>;
<![CDATA[Karina, Ria]]>;
<![CDATA[Mardianto, Mardianto]]>
<![CDATA[ Jurnal Media Wahana Ekonomika Vol. 20 No. 4 (2024): Jurnal Media Wahana Ekonomika, Januari 2024 ]]>
Publisher : <![CDATA[Universitas PGRI Palembang ]]>
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DOI: 10.31851/jmwe.v20i4.13685
<![CDATA[ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui dampak Corporate Social Responsibility (CSR) terhadap penghindaran pajak (tax avoidance) dan manajemen laba (earnings management). Dalam penelitian ini, CSR diwakili oleh Corporate Social Responsibility Index (CSRI) yang mengacu pada panduan CSRI versi GRI-G4 dan GRI Standard. Penghindaran pajak diwakili oleh Current Effective Tax Rate (CETR), sementara manajemen laba diwakili oleh Discretionary Accrual (DA). Sampel penelitian terdiri dari 53 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan telah menerbitkan laporan tanggung jawab sosial perusahaan antara tahun 2017 hingga 2021. Analisis data menggunakan statistik deskriptif dan analisis regresi data panel menggunakan perangkat lunak eviews. Hasil penelitian menunjukkan bahwa secara stimultan, CSR memiliki dampak yang signifikan terhadap penghindaran pajak dan manajemen laba. Kata Kunci: CSR, manajemen laba, dan penghindaran pajak. ABSTRACT This study aims to determine the impact of Corporate Social Responsibility (CSR) on tax avoidance and earnings management. In this study, CSR is represented by the Corporate Social Responsibility Index (CSRI) which refers to the GRI-G4 and GRI Standard versions of the CSRI guidelines. Tax avoidance is represented by Current Effective Tax Rate (CETR), while earnings management is represented by Discretionary Accrual (DA). The research sample consists of 53 companies that are listed on the Indonesia Stock Exchange (IDX) and have published corporate social responsibility reports between 2017 and 2021. Data analysis using descriptive statistics and panel data regression analysis using eviews software.The finding showed that, as simultaneously, CSR has a significant impact on earnings management and tax avoidance. Keywords : CSR, earnings management, and tax avoidance.]]>
<![CDATA[Pengaruh Independensi Komite Audit dan Kepemilikan Keluarga terhadap Manajemen Laba di Perusahaan Bursa Efek Indonesia ]]>
<![CDATA[Valeria]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18739
<![CDATA[This study aims to examine how audit committee independence and family ownership affect earnings management. This study was prepared by considering the prevalence of earnings management cases in Indonesian companies. Earnings management is the act of a company manipulating related company profits obtained in one period in order to gain profits. In this study, the audit committee's independence and family ownership are the independent variables, whereas earnings management is the dependent variable. Family ownership also acts as a moderating variable. There are 11 other control variables included in support of the research conducted. The annual reports and financial statements of non-banking companies listed on the Indonesia Stock Exchange were used as secondary data sources for this study. This research uses Multiple Regression Analysis utilizing the SPSS software. According to the study’s findings, audit committee independence has no significant relationship to earnings management, while family ownership is significantly positively correlated with earnings management. Besides that, family ownership is not able to moderate audit committee independence on earnings management. Thus, it may be said that the family ownership structure of companies may influence earnings management practices in Indonesian public non-banking companies.]]>
<![CDATA[CEO Overconfidence dan CEO Power terhadap Sustainability Performance: Peran Moderasi Dewan Independen ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Phang, Serena]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i2.4045
<![CDATA[Purpose: This study looks at how CEO overconfidence and power impact business sustainability performance while taking the independent board's moderating function into account. Methodology: Using multiple regression approaches, the study method examines the association between the variables by analyzing secondary data from public businesses listed on the Indonesia Stock Exchange (IDX) and sustainability reports released between 2018 and 2022. Results: The analysis's findings demonstrate that CEO power and overconfidence significantly impact corporate sustainability performance, and that an independent board's function cannot mitigate this relationship. This could imply that although independent boards serve as checks and balances, they might not have as much authority to affect or counteract choices made by a CEO who is extremely self-assured and influential. Conclusions: The individual attributes of a CEO, such as overconfidence and power, play a significant role in determining a company's sustainability performance. Limitations: This study faces several limitations, including reliance on secondary data sourced from the company's annual reports, a restricted range of analyzed variables, and the application of multiple linear regression analysis, which may not fully account for the intricate relationships between variables. Contributions: This research contributes to the advancement of corporate governance theory and practice in the context of sustainability.]]>
<![CDATA[Pengaruh Struktur Dewan Terhadap Manajemen Laba Akrual Dan Riil ]]>
<![CDATA[Melita, Melita]]>;
<![CDATA[Karina, Ria]]>;
<![CDATA[Ramadana, Mariska]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v17i2.6385
<![CDATA[Penelitian pada perusahaan terdaftar di Bursa Efek Indonesia (2018–2022) menunjukkan bahwa tata kelola perusahaan memengaruhi manajemen laba. Studi ini menggunakan data panel dan model efek tetap pada 466 perusahaan yang dipilih secara purposif. Hasilnya menunjukkan bahwa ukuran dewan direksi berdampak positif pada pengendalian laba; semakin besar dewan, semakin tinggi peluang pengelolaan laba. Sebaliknya, ukuran komite audit dan rasio direktur perempuan berhubungan negatif signifikan dengan manajemen laba. Komite audit yang lebih besar cenderung meningkatkan manajemen laba, sedangkan proporsi direktur perempuan yang lebih tinggi menguranginya. Penemuan ini menekankan pentingnya keberagaman gender dan struktur dewan dalam memperkuat tata kelola perusahaan.]]>
