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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Informatika Ekonomi Bisnis Jurnal Informatika Ekonomi Bisnis Jurnal Akuntansi dan Governance Andalas
Hidayah, Raudhatul
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Economics, Econometrics & Finance Social Sciences Other

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Determinant of Earnings Management Pre and Post PSAK 109 in Indonesian Banks Aufa, Wirza; Hidayah, Raudhatul; Oktavia, Fitriyeni
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.993

Abstract

This study aims to determine the differences in Earnings Management and the effect of Institutional Ownership, Managerial Ownership, Audit Committee Competencies, Capital Adequacy Ratio (CAR), and Nonperforming Loan (NPL) on Earnings Management proxied by Discretionary Loan Loss Provision (DLLP) pre and post-PSAK 109 implementation in Indonesian bank listed on the Indonesian Stock Exchange (IDX). This study uses Ordinary Least Square (OLS) regression and Wilcoxon signed-rank test to test the hypothesis. The study used the period pre and post implementation of PSAK 109. We traced each bank's financial report listed on the IDX from 2017 to 2020 to anticipate early implementation. Using purposive sampling, we obtained 40 pre-PSAK 109 and 40 post-PSAK 109 bank samples. This study found no difference in earnings management pre and post-PSAK 109. Institutional Ownership, Managerial Ownership, and Audit Committee Competencies do not affect Earnings Management pre and post-PSAK 109. NPL is positively related to Earnings Management pre and post-PSAK 109, and CAR is positively related to Earnings Management pre-PSAK 109 but has no effect on Earnings Management post-PSAK 109. This study provides additional information for standard setters and OJK regarding monitoring earnings management practices in banking pre and post-PSAK 109.
Determinant of Earnings Management Pre and Post PSAK 109 in Indonesian Banks Aufa, Wirza; Hidayah, Raudhatul; Oktavia, Fitriyeni
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.993

Abstract

This study aims to determine the differences in Earnings Management and the effect of Institutional Ownership, Managerial Ownership, Audit Committee Competencies, Capital Adequacy Ratio (CAR), and Nonperforming Loan (NPL) on Earnings Management proxied by Discretionary Loan Loss Provision (DLLP) pre and post-PSAK 109 implementation in Indonesian bank listed on the Indonesian Stock Exchange (IDX). This study uses Ordinary Least Square (OLS) regression and Wilcoxon signed-rank test to test the hypothesis. The study used the period pre and post implementation of PSAK 109. We traced each bank's financial report listed on the IDX from 2017 to 2020 to anticipate early implementation. Using purposive sampling, we obtained 40 pre-PSAK 109 and 40 post-PSAK 109 bank samples. This study found no difference in earnings management pre and post-PSAK 109. Institutional Ownership, Managerial Ownership, and Audit Committee Competencies do not affect Earnings Management pre and post-PSAK 109. NPL is positively related to Earnings Management pre and post-PSAK 109, and CAR is positively related to Earnings Management pre-PSAK 109 but has no effect on Earnings Management post-PSAK 109. This study provides additional information for standard setters and OJK regarding monitoring earnings management practices in banking pre and post-PSAK 109.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN: Studi Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2018-2021 Cindy, Atifa; Hidayah, Raudhatul; Syofriyeni, Nini
Jurnal Akuntansi dan Governance Andalas Vol. 5 No. 1 (2024): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.79

Abstract

This study aims to examine the influence of good corporate governance proxied by the size of the audit committee, the size of the board of directors, and the size of the board of commissioners, as well as the ownership structure proxied by managerial ownership and institutional ownership on firm value in the banking sector in Indonesia. The research population consists of all banking companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sample was selected using a purposive sampling technique, resulting in 29 companies with a total of 116 observations. This study employs multiple linear regression analysis using SPSS version 23 software. The results indicate that the size of the audit committee, the size of the board of commissioners, managerial ownership, and institutional ownership have a positive and significant effect on firm value. Meanwhile, the size of the board of directors does not affect firm value. Simultaneously, the size of the audit committee, the size of the board of directors, the size of the board of commissioners, managerial ownership, and institutional ownership significantly influence firm value with a coefficient of determination of 16.1%. This study implies that the implementation of good corporate governance and proper ownership structure can enhance the firm value of the banking sector in Indonesia.
ANALISIS PEMETAAN DAN PENILAIAN RISIKO PADA UKM KUPI BATIGO DIKOTA PADANG Difitaa, Fadhilla Saskia; Hidayah, Raudhatul; Firdaus, Firdaus
Jurnal Akuntansi dan Governance Andalas Vol. 5 No. 2 (2024): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i2.88

Abstract

Penelitian ini bertujuan untuk menganalisis dan penilaian risko pada UKM Kupi Batigo di Kota Padang. UKM Kupi Batigo merupakan UKM yang bergerak di bidang Coffee Shop di Padang. Dalam menghadapi tantangan dan dinamika bisnis, pemetaan dan penilaian risiko menjadi penting untuk menjaga keberlangsungan usaha dan mengoptimalkan kinerja bisnis. Adapun metode yang digunakan adalah analisis deskriptif pendekatan kualitatif. Data diperoleh melalui wawancara dengan pemilik Kupi Batigo. Pemetaan dilakukan untuk mengidentifikasi berbagai jenis risiko yang terjadi dalam segala aspek. Hasil penelitian menunjukkan bahwa UKM Kupi Batigo menghadapi beberapa risiko utama, termasuk fluktuasi harga bahan baku, persaingan pasar yang ketat, serta risiko operasional terkait dengan manajemen stok dan kualitas produk. Berdasarkan pemetaan risiko, beberapa risiko dikategorikan sebagai risiko tinggi yang memerlukan perhatian khusus dan strategi mitigasi yang efektif. Penelitian ini juga memberikan rekomendasi untuk meningkatkan manajemen risiko pada UKM Kupi Batigo, seperti diversifikasi pemasok bahan baku, peningkatan kualitas layanan, dan implementasi sistem manajemen stok yang lebih efisien
PENGARUH KEMAMPUAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI: STUDI PERBANDINGAN PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI INDONESIA DAN MALAYSIA Annisa, Ulfa; Hidayah, Raudhatul
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/rbm56a96

Abstract

Nilai perusahaan sektor properti dan real estate di Indonesia dan Malaysia menunjukkan dinamika yang berbeda, yang mencerminkan variasi dalam kemampuan manajerial dan kebijakan struktur modal perusahaan. Kondisi ini menunjukkan pentingnya pengujian kemampuan manajerial terhadap nilai perusahaan dengan mempertimbangkan struktur modal sebagai mekanisme mediasi dalam konteks lintas negara. Penelitian ini bertujuan untuk menguji pengaruh kemampuan manajerial terhadap nilai perusahaan dan struktur modal, pengaruh struktur modal terhadap nilai perusahaan, serta peran struktur modal sebagai variabel mediasi pada perusahaan sektor properti dan real estate di Indonesia dan Malaysia. Penelitian ini menggunakan data sekunder laporan keuangan tahunan perusahaan sektor properti dan real estate di Indonesia dan Malaysia selama periode 2021 sampai 2024. Sampel penelitian terdiri dari 65 perusahaan di Indonesia dan 91 perusahaan di Malaysia dengan total 624 observasi firm year. Kemampuan manajerial diukur menggunakan Data Envelopment Analysis, nilai perusahaan diukur menggunakan Tobin’s Q, Return on Assets, dan Market Capitalization, sedangkan struktur modal diukur menggunakan Debt to Equity Ratio dan Long Term Debt to Total Assets. Pengujian hipotesis dilakukan menggunakan Structural Equation Modeling Partial Least Squares. Kemampuan manajerial berpengaruh positif namun tidak signifikan terhadap nilai perusahaan di Indonesia, sedangkan di Malaysia berpengaruh positif dan signifikan. Kemampuan manajerial berpengaruh positif dan signifikan terhadap struktur modal di kedua negara. Struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan serta memediasi hubungan kemampuan manajerial dan nilai perusahaan, dengan mediasi penuh di Indonesia dan mediasi parsial yang lebih kuat di Malaysia. Penelitian ini menunjukkan bahwa kemampuan manajerial memberikan kontribusi terhadap peningkatan nilai perusahaan melalui kebijakan struktur modal yang tepat dan dipengaruhi oleh konteks pasar masing masing negara.
Co-Authors Abady, Adylah Rivva Annisa, Ulfa Aufa, Wirza Cindy, Atifa Difitaa, Fadhilla Saskia Firdaus Firdaus Oktavia, Fitriyeni Syofriyeni, Nini