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All Journal Jurnal Ilmiah Akuntansi dan Humanika International Journal of Economics Development Research (IJEDR)
Reindivtia, Ida Ayu
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Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH KINERJA ORGANISASI LPD BANYUALIT TERHADAP TINGKAT KEPERCAYAAN NASABAH Utami, Luh Asih; Dewi, Ni Kadek Siska Rismala; Reindivtia, Ida Ayu; Kristina, Komang Desy
Jurnal Ilmiah Akuntansi dan Humanika Vol 7, No 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v7i1.19848

Abstract

Penelitian ini bertujuan untuk mengetahui apa yang mendasari LPD Desa Adat Banyualit saat ini memperoleh kepercayaan kembali dari nasabah, bagaimana perbedaan kinerja LPD Desa Adat Banyualit sebelumnya dengan LPD Desa Adat Banyualit saat ini. Dalam penelitian ini menggunakan metode kualitatif. Penelitian ini menggunakan tiga teknik pengumpulan data, yakni wawancara, dan observasi. Dalam metode wawancara peneliti melakukan wawancara kepada beberapa nasabah dan pengurus LPD Banyualit. Nasabah LPD Banyualit mempercayai kembali untuk menabung dan meminjam di LPD Banyualit karena cara kerja dan staf yang berbeda dengan yang sebelumnya. LPD Banyualit yang sekarang lebih mempermudah masyarakat sehingga niat masyarakat meningkat baik itu dari desa setempat maupun luar desa
The Moderating Effect of Firm Size on The Influence of Ownership Structure on Earnings Management Practices Reindivtia, Ida Ayu; Wirama, Dewa Gede
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9328

Abstract

Earnings management refers to the choice of accounting policies or real actions taken by manager to influence earnings in order to achieve specific reported earnings numbers. This study aims to examine the effect of ownership structure on earnings management practices and to analyze the role of firm size as a moderating variable. The theory employed in this study is agency theory. The research was conducted on all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2021-2023. The sample was selected using a purposive sampling method, resulting in 52 companies that met the criteria, with a total of 156 observations. The data analysis technique used in this study is moderated regression analysis. The results show that institutional ownership, foreign ownership, and public ownership have negative effects on earnings management. Firm size weakens the negative effect of institutional ownership and public ownership on earnings management. However, firm size does not moderate the relationship between foreign ownership and earnings management. The findings of this study highlight the importance of ownership structure as an effective monitoring mechanism especially for larger firms. These results can serve as a consideration for stakeholders in enhancing corporate governance and monitoring effectiveness.
Co-Authors DEWA GEDE WIRAMA Dewi, Ni Kadek Siska Rismala Kristina, Komang Desy Utami, Luh Asih