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Pengaruh Good Corporate Governance terhadap Kecurangan Laporan Keuangan dengan Manajemen Laba sebagai Variabel Moderating Triyani, Oetary; Kamaliah, Kamaliah; Azwir, Azwir
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aimed to determine: (1) the influence of Independent Commisioner on Fraudulent Financial Statement, (2) the influence of Audit Committee on Fraudulent Financial Statement, (3) the influence of Managerial Ownership on Fraudulent Financial Statement, (4) the influence of Institusional Ownership on Fraudulent Financial Statement, (5) the influence of Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Ownership on Fraudulent Financial Statement with earnings management as moderating variable. Population used in this study is manufacture company listed on BEI. The samples used purposive sampling, because observations obtained this study 132 (3 years. Data Analysis conducted by SPSS version 21.0. The result of this study is Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Ownership have influence to Fraudulent Financial Statement but not signifficant and Earnings Management become moderating variable between the Independent Commisioner, Audit Commitee, Managerial Ownership and Institusional Owenership to Fraudulent Financial Statements, but not signifikan too.

PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA: PERAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Triyani, Oetary; Junita, Dewi; Cahayani Adha, Afifah; Safitri, Yulia; Sufanda, Zerry
Journal of Hospital Administration and Management (JHAM) Vol 4 No 2 (2023): Journal of Hospital Administration and Management (JHAM)
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/jham.v4i2.388

This research aims to examine the effect of information asymmetry on earnings management with corporate governance as a moderating variable. Bid-Ask Spread is used to measure information asymmetry variables. Discretionary accruals are used to measure earnings management. The proportion of independent board of commissioners, proportion of institutional ownership, proportion of managerial ownership, and number of audit members are used to measure the effectiveness of corporate governance. The population of this research was 139 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 so that from this population a sample of 34 companies was obtained using the purposive sampling method. The data analysis technique used in this research is the Moderated Regression Analysis (MRA) interaction test. The research results show that information asymmetry has no effect on earnings management, an independent board of commissioners, institutional ownership and audit committee can moderate the effect of information asymmetry on earnings management, while managerial ownership cannot moderate the effect of information asymmetry on earnings management.

PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA: PERAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Triyani, Oetary; Junita, Dewi; Cahayani Adha, Afifah; Safitri, Yulia; Sufanda, Zerry
Journal of Hospital Administration and Management (JHAM) Vol 4 No 2 (2023): Journal of Hospital Administration and Management (JHAM)
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/jham.v4i2.388

This research aims to examine the effect of information asymmetry on earnings management with corporate governance as a moderating variable. Bid-Ask Spread is used to measure information asymmetry variables. Discretionary accruals are used to measure earnings management. The proportion of independent board of commissioners, proportion of institutional ownership, proportion of managerial ownership, and number of audit members are used to measure the effectiveness of corporate governance. The population of this research was 139 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 so that from this population a sample of 34 companies was obtained using the purposive sampling method. The data analysis technique used in this research is the Moderated Regression Analysis (MRA) interaction test. The research results show that information asymmetry has no effect on earnings management, an independent board of commissioners, institutional ownership and audit committee can moderate the effect of information asymmetry on earnings management, while managerial ownership cannot moderate the effect of information asymmetry on earnings management.

PENINGKATAN KEMAMPUAN BUM DESA MELALUI PELATIHAN MANAJEMEN PELAPORAN KEUANGAN BUM DESA DI KABUPATEN INDRAGIRI HULU, PROVINSI RIAU Junita, Dewi; Triyani, Oetary; Hendriani, Sisi
Awal Bros Journal of Community Development Vol 4 No 2 (2023): Awal Bros Journal of Community Development
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/abjcd.v4i2.391

One of the groundbreaking initiatives undertaken to stimulate and drive economic activities in rural areas is the establishment of Village-Owned Enterprises (BUM Desa). In the province of Riau, every village, totaling 1,591, has successfully established BUM Desa. Moreover, in the Indragiri Hulu Regency, there are currently 178 units of BUM Desa, categorized as pioneer (54 units), growing (88 units), developing (23 units), and advance (12 units). Despite these achievements, concerted efforts are imperative to further enhance the growth and progress of BUM Desa in Indragiri Hulu, including effective financial reporting management. The objective of the community development initiative is to provide knowledge through financial reporting management training for BUM Desa in the Indragiri Hulu Regency. To achieve this objective, the community development activities were implemented using various methods, including pre-tests, lectures, dialogues, and post-tests. The community development took place on October 24, 2023, in the Indragiri Hulu Regency, with 25 Operational Executives from 25 BUM Desa actively participating. The outcomes of this initiative demonstrated a heightened understanding among BUM Desa operational executives regarding Financial Reporting Management. This was achieved through comprehensive presentations, interactive discussions, and simulations facilitated by the community development team.

ANALISIS PERMASALAHAN BADAN USAHA MILIK DESA (BUM DESA) DI KABUPATEN BENGKALIS Junita, Dewi; Triyani, Oetary; Safitri, Yulia; Nelaz, Yolanda Safitri
Awal Bros Journal of Community Development Vol 5 No 1 (2024): Awal Bros Journal of Community Development
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/abjcd.v5i1.410

Village-Owned Enterprises (BUM Desa) are business institutions engaged in the management of village economic assets and resources within the framework of village community empowerment. BUM Desa is established by the village and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the greatest welfare of the village community. Thus, the government and community's hopes for the growth of the village economy and community welfare are attached to BUM Desa. In Riau Province, all villages in Riau have BUM Desa, namely 1,591 villages. Bengkalis Regency already has BUM Desa with a total of 136 BUM Desa units. Bengkalis Regency, with its wealth of natural resources and abundant economic potential, has a great opportunity to develop diverse and innovative BUM Desa. However, there are still various problems that hinder its development and sustainability. Some of these problems include lack of human resource capacity, limited capital, ineffective management, and limited access to markets and technology. Overcoming these problems requires comprehensive and sustainable efforts. The purpose of this community service activity is to provide training in analyzing financial reports of Village-Owned Enterprises in Bengkalis Regency to identify root problems and find practical and applicable solutions. Through this community service activity, it is hoped that mentoring, training, and empowerment can be carried out for Village-Owned Enterprise managers and village communities so that they are able to optimize their potential and resources. This community service activity has been carried out in Bengkalis Regency. The participants in this activity are Village-Owned Enterprise Operational Executors, namely 14 Operational Executors from 14 Village-Owned Enterprises in Bengkalis.

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