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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Social Science and Business
Cahyadi, Andreas
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Economics, Econometrics & Finance Education Social Sciences

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PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA DI PERUSAHAAN PUBLIK SEKTOR BARANG KONSUMSI PERIODE 2014-2018 Cahyadi, Andreas; Davianti, Arthik
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24957

Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara faktor internal dan eksternal perusahaan yang terdiri dari komposisi dewan komisaris independen, CEO tenure, dan ukuran KAP terhadap praktik manajemen laba real yang diukur menggunakan abnormal CFO. Penelitian ini juga menggunakan variabel kontrol yaitu profitabilitas dan ukuran perusahaan. Penelitian dilakukan pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan dan dianalisis menggunakan teknik uji regresi liner berganda. Sampel dipilih dengan menggunakan teknik purposive sampling dengan beberapa kriteria dan terpilih 48 perusahaan. Hasil penelitian ini menunjukkan bahwa CEO tenure dan ukuran KAP tidak berpengaruh terhadap manajemen laba, sedangkan komposisi dewan komisaris independen dan profitabilitas berpengaruh positif terhadap manajemen laba, dan ukuran perusahaan berpengaruh negatif terhadap manajemen laba.
PENGARUH INTELLECTUAL CAPITAL, COST OF CAPITAL, DAN WOMEN ON BOARD TERHADAP NILAI PERUSAHAAN SEKTOR TEKNOLOGI DI INDONESIA Cahyadi, Andreas; Angela, Aurora
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 1 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i1.4413

Abstract

The technology industry is a strategic sector that contributes significantly to the global economy. This study aims to analyze the effect of intellectual capital, cost of capital, and female representation on the board of directors on the value of technology companies in Indonesia. This research using technology industry listed on the Indonesia Stock Exchange for the 2019-2023 observation period. The variables used were intellectual capital with VAIC proxies, cost of capital with WACC proxies, and the percentage of women on the board of directors. The hypothesis test uses multiple linear regression. The results of the study indicate that intellectual capital has a significant positive effect on firm value, while cost of capital has a negative but insignificant effect. In addition, female representation on the board of directors significantly increases firm value, reflecting the contribution of gender diversity in strategic decision making. The recommendations of this study are optimal intellectual capital management, reducing the cost of capital, and increasing female representation on the board of directors as a strategy to improve the competitiveness and sustainability of technology companies.
Apakah Narsisme dan Love of money Memicu Kecurangan Laporan Keuangan? Kuang, Tan Ming; Agustinus, Andre; Cahyadi, Andreas; Purwati, Misma Adhytia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2285

Abstract

The financial statements that accurately represent the financial performance of an entity in a relevant and reliable manner are crucial for economic decision-makers. Therefore, financial reports should be free from misrepresentation, especially those intentionally committed with the aim of deceiving users. While research on fraud is a significant issue in the business and accounting context, studies connecting personality factors to financial statement fraud remain limited. This study aims to examine the direct and indirect impact of narcissistic personality traits on financial statement fraud, considering the role of love of money as a mediating variable. The research adopts a quantitative approach, collecting primary data through questionnaires distributed via social media platforms such as Instagram and WhatsApp, as well as direct invitations to respondents. The sample consists of 90 accounting students from various universities, primarily located in West Java, Indonesia. Data analysis is conducted using the SEM-PLS approach. The research findings indicate that individuals with narcissistic personality traits tend to be obsessed with money and engage in financial statement manipulation. However, the study did not find a significant impact of the love of money on financial statement fraud, and the role of the love of money as a mediating variable was not identified. These findings offer practical insights for accounting program managers to integrate individual character development, aiming to produce graduates with ethics and integrity. For the accounting profession and corporate management, these findings underscore the importance of considering individual factors in mitigating the risk of accounting fraud.
Co-Authors Agustinus, Andre Arthik Davianti Aurora Angela Purwati, Misma Adhytia Tan Ming Kuang