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All Journal Binus Business Review KEUNIS Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT AKURASI: Jurnal Riset Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pajak dan Keuangan Negara (PKN) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Law, and Education Indonesian Community Journal Akurasi Indonesian Journal of Accounting and Governance
Nurdiniah, Dade
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT

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DAMPAK KONVERGENSI IFRS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI Zuhair, Muhammad Sayyid; Nurdiniah, Dade
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.655 KB) | DOI: 10.36226/jrmb.v3i1.93

Abstract

This study aims to examine the effect of convergence of International Financial Reporting Standard (IFRS), leverage, interaction of convergence IFRS with sales growth and leverage interaction with sales growth on earnings management action on company LQ45 period 2009-2014. Sample selection using purposive sampling method. The sample of this research is 90 companies. The test results show that: 1) the convergence of IFRS as measured by the dummy variable has no effect on the profit management action; 2) the leverage measured by the leverage ratio positively affects the profit management action; 3) the interaction of sales growth as a moderating variable measured by sales growth instead The moderating variable between the convergence of IFRS to the action of earnings management, 4) the interaction of sales growth as a moderating variable can strengthen the leverage effect on earnings management actionshowed only cash has significant influence to profitability. Keywords: earnings management, konvergensi IFRS, leverage, sales growth
ANALISIS HUBUNGAN DEWAN KOMISARIS INDEPENDEN, VOLUNTARY DISCLOSURE, FIRM SIZE DAN COST OF DEBT Nurdiniah, Dade; Munandar, Agus
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.732 KB)

Abstract

Purpose- This study aims to analyze the relationship of the independent board of commissioners, voluntary disclosure, and firm size to the cost of debt. Design/methodology/approach- The population of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2014-2016. The method of selecting samples using purposive sampling criteria. The analytical method in this study is multiple linear regression analysis. Findings- The results showed that the independent board of commissioners and firm size had no effect on the cost of debt while voluntary disclosure had a negative effect on the cost of debt. Limitations- Limitations in this study: (1) this study only uses property and real estate companies as research objects listed on the Indonesia Stock Exchange; (2) The study period is only 3 (three) years as a sample; and (3) the variables in this study are only three independent variables. Keywords: Independent board of commissioners, Firm size, Voluntary disclosure, Cost of debt.
Co-Authors Agus Munandar, Agus Febryan, Ajran Ferisanti, Ferisanti Fitriani, Siti Rahmah Haryanto Haryanto Iren Meita, Iren Kamila, Nurul Kharisma Sofi Febiana LESTARI, BUNGA Lucia Ari Diyani Muhammad Muhammad Nera Marinda Machdar Pamungkas, Muhammad Refa Putra, Rangga Nugraha Putri, Sri Yuli Ayu Sari, Afifah Velda Suci, Azizia Ramadhani Widiawati, Kristiana Wijaya, Indra Zuhair, Muhammad Sayyid