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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Al-Jinayah: Jurnal Hukum Pidana Islam
PUTRI, FADIYAH RAMADHANI
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Tindak Pidana Penyuapan oleh Korporasi dari Sudut Pandang Teori Identifikasi Lie, Hendrik; Putri, Fadiyah Ramadhani; Tanlilessy, Inggrid Florencya
Al-Jinayah : Jurnal Hukum Pidana Islam Vol. 6 No. 1 (2020): Juni 2020
Publisher : Islamic Criminal Law Study Program, Faculty of Sharia and Law, Sunan Ampel State Islamic University Surabaya, Surabaya, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/aj.2020.6.1.202-228

Abstract

Corporations can become legal subjects of criminal acts of corruption and be criminalized under the Law on the Eradication of Corruption in Indonesia. One of the theories that can be used to make corporations as perpetrators of criminal acts of corruption is the identification theory. It sees the actus reus and mens rea of ??the management as a reflection of the actus reus and mens rea of ??the corporation itself so that the actions of the management must be considered the actions of the corporation. As a result, it is interesting to analyze whether a corporation can be held responsible for the bribery crime committed by corporate management to benefit the corporation from the identification theory? This research is a normative juridical study using a statutory approach and a conceptual approach, to conclude that a corporation can be convicted if the corporation has fulfilled the elements of the criminal act of bribery, and has actus reus and mens rea in committing the act. Based on these results, the Corruption Eradication Commission should emphasize the form of criminal responsibility by corporations and managers for corporate actions and management in carrying out corruption cases committed in the interest of the corporation.
PENGARUH KEPEMILIKAN KELUARGA, LIKUIDITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA: (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Putri, Fadiyah Ramadhani; Mulyani, Erly
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3803

Abstract

Introduction: This study aims to examine the effect of Family Ownership, Liquidity, and Leverage on Earnings Management Methods: The sample was selected using purposive sampling, resulting in 120 observations from 40 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Hypothesis testing was conducted using multiple linear regression, with data processed in SPSS.Results: This study indicates that family ownership, liquidity, and leverage have both negative and positive effects on earnings management.Conclusion and suggestion: This study concludes that, overall, ownership structure and a company’s financial condition play important roles in shaping earnings management practices in mining companies. As a result, companies are advised to strengthen internal control mechanisms and maintain sound financial management to minimize earnings management practices. Keywords: Earnings Management, Family Ownership, Leverage, Liquidity
Co-Authors Erly Mulyani Lie, Hendrik Tanlilessy, Inggrid Florencya