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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Petra International journal of Business Studies (IJBS) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) MABIS: Manajemen dan Bisnis International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Ilmiah Wahana Pendidikan AJAR (Asian Journal of Accounting Research) (e-Journal) Indonesian Journal of Economics and Management Jurnal Locus Penelitian dan Pengabdian International Journal of Islamic and Social Sciences (ISOS) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Eduvest - Journal of Universal Studies Jurnal Dinamika Akuntansi E-JURNAL AKUNTANSI
Sylvia Veronica Nalurita Purnama Siregar
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity Zumratul Meini; Sylvia Veronica Siregar
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.309

Abstract

There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods. Analysis in this study uses the Panel Regression Fixed Effect method. The result shows that accrual and real earnings management do not weaken earnings persistence. Furthermore, it was found that accrual earnings management has a positive effect on the cost of equity. Conversely, earnings management through real activity manipulation has a negative effect on the cost of equity. These results may indicate that investors are already aware of a firm’s earnings management behaviors through discretionary accrual, but may still not be aware of the negative impact of earnings management through real activity manipulation.
The effect of intellectual capital disclosure on cost of capital: Evidence from technology intensive firms in Indonesia Sri Hernita Barus; Sylvia Veronica Siregar
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.355

Abstract

There has been an increasing interest in intellectual capital due to the shift from the economical aspect into knowledge and information management aspect. Currently, public firms in Indonesia are not required by accounting standards or law to disclose most of their intellectual capital. However, firms may voluntarily choose to disclose such information. This research aims to examine the level of voluntary intellectual capital disclosure and also the effect of intellectual capital disclosure in firm’s annual report on cost of equity and cost of debt. The sample used is technology- intensive industry listed firms year 2010. It shows that the level of intellectual capital disclosure in firm’s annual report is relatively still low with an average of 35.77%. It also shows that there is a negative effect between intellectual capital disclosure and cost of equity. However, intellectual capital disclosure does not have significant effect on cost of debt.
Environmental Innovation and Firm Performance in ASEAN-5 Countries: The Role of Board Tenure and Board Gender Diversity Nahdia Haulah Rahmah; Sylvia Veronica Siregar
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.35815

Abstract

Purposes: This study seeks to assess impacts of environmental innovation on firm performance through a sustainability lens in the ASEAN-5 member states. This study analyzes the effects of envi- ronmental initiatives on financial performance as well as the moderating effects of board length and board gender diversity on this nexus. Methods: This research utilizes panel data from Refinitiv Eikon for the years 2019-2025 along with sustainability reports and employs panel regression. To assess the reliability of results, quadratic tests and robustness tests are employed. Firm performance is assessed through two main indicators: Tobin’s Q and ROA. Findings: As a result of this study, environmental innovation, especially in the case of innovation in circular activities, such as waste management, positively impacts financial and market performance. This study has also shown that board tenure does not have a moderating impact. In contrast, board gender diversity has a positive, moderating impact once the critical mass of women on the board has been reached. Novelty: This study seeks to merge board tenure and board gender diversity in the sustainability and corporate governance integration in the ASEAN-5 countries. Unlike predecessors that examined the impacts in isolation, this study analyzes board composition as a key governance element in the context of environmental innovation and performance of environmental innovation efforts.
Co-Authors A. Ardiansyah Adinda Bentang Chaerunisa Adine Khairunisa Nadya Akhir Syabani Amarullah, Fitriany Amrullah, Muhammad Faris Anugra, Sylvia Rianda Arie Wibowo Arie Wibowo Astria Jevita Astuty, Ni Made Ria Kurniasih Astuty, Ni Made Ria Kurniasih Bachtiar, Yanivi S. Chaerul Djusman Djakman Chairunissa Nindita Clivandi Boermawan Clivandi Boermawan Cut Naila Febrininta Cut Naila Febrininta Daniel Godwin Sihotang Debbianita Delfita Siagian Desi Adhariani Desriana Juvita, Desriana Elok Tresnaningsih Fadhil Muhammad Fatima, Eliza Fitriany Fitriany, Fitriany Fitriany, . Grace Ester Mercedes Indriana Sularni Jason Effendi Julius Tzar Khairunnisa Khairunnisa Khomsatun, Siti Lia Mustikawati Lindawati Gani Luh Putu Ratna Sundari Marganingsih, Arywarti Marganingsih, Arywarti Meliani Nababan Merry Katili Sastro Sarunggalo Munawar Chalil Nahdia Haulah Rahmah Nanda Meidiana Putri Ning Rahayu Ning Rahayu Oktavia Oktavia Purwaningsih, Eti Ratna Wardhani Rudiantoro, Rizki Rudiantoro, Rizki Septian Bayu Kristanto Shanty Debora Yutriny Sirait Shobriati, Ikrima Siddharta Utama Sidharta Utama Sri Hernita Barus Ulum Tri Handayani Vera Diyanty Viska Anggraita ZAHARA ZAHARA Zumratul Meini