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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Nusa Akuntansi
Nazar, Shinta Ningtiyas
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Economics, Econometrics & Finance

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PENGARUH CORPORATE GOVERNANCE DAN MANAJEMEN ASET TERHADAP KINERJA KEUANGAN Mulyani, Tri; Nazar, Shinta Ningtiyas
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.149

Abstract

This study aims to determine and provide empirical evidence regarding the influence of corporate governance and asset management on financial performance in financial sector sub-sector banks companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses secondary data in the form of annual financial reports from the Indonesia Stock Exchange (IDX). The population in this study is financial sector sub-sector banks companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique in this study used the purposive sampling method and obtained 16 companies with a time span of 3 years, so that the data processed was 48 data samples. The data analysis technique in this study uses the multiple linear analysis method and the data analysis tool in this study uses the Eviews software program version 12. The results of the study indicate that corporate governance proxied by an independent board of commissioners, managerial ownership, and audit committee and asset management simultaneously have a significant effect on financial performance. An independent board of commissioners does not affect financial performance. Managerial ownership does not affect financial performance, The audit committee does not affect financial performance. Asset management has a positive and significant effect on financial performance.
PENGARUH MANAJEMEN ASET DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Selia Mazid, Viona; Nazar, Shinta Ningtiyas
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.150

Abstract

This research aims to determine and obtain empirical evidence regarding the effect of Asset Management and Capital Structure on Company Financial Performance. This type of research is associative quantitative research. This research uses secondary data in the form of annual financial reports. Data in the form of annual financial reports. The population in this study were Food & Beverage Sub-sector Companies listed on the Indonesia Stock Exchange in 2022-2023. The sampling technique in this study using purposive sampling method, obtained 98 companies that were used used as samples of the research. Data analysis techniques in this study using the panel data regression method and data analysis tools in this study using the Eviews software program version 12. The results showed that Asset Management and Capital Structure have an effect on on financial performance. The results showed that Asset Management and Capital Structure have an effect on financial performance. Asset management has a negative effect on financial performance. Capital structure has a negative effect on financial performance.
PENGARUH FINANCIAL STABILITY, KUALITAS AUDIT DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FINANCIAL STATEMENT FRAUD Krisanti, Maria Bambang; Nazar, Shinta Ningtiyas
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.207

Abstract

This study aims to find out and provide empirical evidence regarding the influence of financial stability, audit quality and company complexity on financial statement fraud in sector financials sub-sector banks listed on the Indonesia Stock Exchange in 2019-2023. The independent variables in this study are financial stability which is proxied by the asset change ratio (ACHANGE), audit quality measured by discretionary accruals proxies, and company complexity as measured by the number of subsidiaries. The dependent variable in this study is financial statement fraud as measured by the Beneish M-Score. This type of research is quantitative. This research uses secondary data in the form of annual financial statements from the Indonesia Stock Exchange (IDX). The population in this study is sector financials sub-sector banks listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique in this study used the purposive sampling method and was obtained from 15 companies with a span of 5 years, so that the data processed was as many as 75 data samples. The data analysis technique in this study uses the multiple linear analysis method and the data analysis tool in this study uses the Eviews 12 Student Version software program. The results of the study show that (1) financial stability has an effect on financial statement fraud, (2) audit quality has a significant negative effect on financial statement fraud, (3) company complexity has no effect on financial statement fraud, (4) financial stability, audit quality and company complexity simultaneously have a significant effect on financial statement fraud.
TAX RATES AND ADOPTION OF IFRS ON FOREIGN DIRECT INVESTMENT in ASEAN ECONOMIC COMMUNITY COUNTRIES Pertiwi, Rahma Kamalia; Nazar, Shinta Ningtiyas
EAJ (Economic and Accounting Journal) Vol. 2 No. 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i1.y2019.p09-17

Abstract

Research aim : This study aimed to get empirical evidence of the effect of tax rates and the adoption of IFRS to Foreign Direct Investment (FDI). The study also attempts to identify whether a country needs to adopt IFRS fully, convergence IFRS or not using IFRS  able to increase FDI. Otherwise to detect Tax rates from Asean Economic Community Countries can affected FDI. Design / Methodology / Approach: This study uses a quantitative descriptive approach. The sample consisted of 54 observations of each variable that consists of information 9 countries of the ASEAN Economic Community (AEC) during the years 2011 to 2016. The proposed model was tested using multiple regression analysis through partial t test, as well as simultaneous test F. Research findings: The results showed the tax rate in a country negatively affect FDI and the adoption of IFRS by a country has a positive effect on FDI, while simultaneously tax rates and the adoption of IFRS have a significant effect on FDI. Contributions theoretical / Originality :  This study extends the theoretical concept of tax rates and the level of IFRS adoption, even though previous research has been done before in developing countries, and  there is no research that focuses on AEC countries.  Previous research used a simple score of 2 to 3 score levels in AECsuring the level of IFRS adoption in each sample country so that it was not able to accurately AECsure the level of IFRS adoption in each country. This Research is using five (5) levels of scores taken from the IASB namely  full adoption, adapted, pieceAECl, referenced, and not adoption at all. Practicioner / Policy Implication: The result will be useful to policy makers as an authoritative Tax and Accounting Bodies in AEC Countries as an input to identify factors which can increase Foreign Direct Investment. Research Limitation/Implication : This Study used data from 2011 to 2016, however, others factors could be used with FDI in future researches.
Competencies on Execution of Village Government Authorities, Transparency, Public Participation and Accountability of Villages Fund Management Nazar, Shinta Ningtiyas; Wulandari, Rosita; Syafrizal, Syafrizal; Lestari, Ayu
EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p59-70

Abstract

Authorities, transparency, and public participation to the accountability of village fund management and finds the obstacles to its implementation. This Research using multiple regression analysis, with convenience sampling and using questioners.  Results show competencies on the execution of village government authorities have effect negative and significant, contrary to Transparency have positive and significant, but Public Participation does not have effects. According to the result, competencies on the execution of village government authorities still low, villagers knows about village funds in Kecamatan Tigaraksa because they all get the benefit from village fund, and they only follow the instructions
Co-Authors AYU LESTARI Krisanti, Maria Bambang Pertiwi, Rahma Kamalia Selia Mazid, Viona Syafrizal Syafrizal Tri Mulyani Wulandari, Rosita