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All Journal JAIM (Jurnal Abdi Masyarakat) MEDIA BISNIS Jurnal Akuntansi Bisnis Pelita Bangsa E-Jurnal Akuntansi TSM
INDRASTUTI, DEWI KURNIA
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE DAN TAX AGGRESSIVENESS TERHADAP EARNINGS MANAGEMENT Nur Azizah , Dienda; Indrastuti, Dewi Kurnia
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2259

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of audit quality, board of commissioners, audit committee, institutional ownership, managerial ownership, firm size, leverage, and tax aggressiveness on earnings management which are the dependent variables. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period from 2019 to 2021. This study used a purposive sampling method to obtain data, as many as 98 companies that match the criteria used as a sample from this study. Discretionary accruals in this study were measured using the modified Jones model and the test method used to test the hypothesis in this study is the multiple regression analysis. The results of this study indicate that the variables of audit quality, board of commissioners, audit committee, institutional ownership, managerial ownership, firm size, leverage, and tax aggressiveness do not affect earnings management.
PENGARUH KARAKTERISITK PERUSAHAAN, AUDIT QUALITY, DAN MANAGERIAL OWNERSHIP TERHADAP MANAJEMEN LABA Aldani, Malika Putri; Indrastuti, Dewi Kurnia
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2606

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of firm characteristics in the form of firm age, leverage profitability, firm size, sales growth, managerial ownership, and audit quality as independent variables on earnings management as dependent variable. The population of this research are cyclicals and non-cyclicals sector companies listed in Indonesia Stock Exchange during 2020 until 2021. The sample selection method used is purposive sampling method, with the result that 67 companies or 201 data point meet the criteria. This research is using multiple regression as the data analysis methos and hypothesis testing. The empirical evidence on this research shows that profitability has a positive effect on earnings management. Profitability has a positive relationship with earnings management means the more profitable a company is, the more earnings management practices it will employ to maintain its deemed superior performance through increased profits. Earnings management is negatively impacted by growth in sales. Strong sales growth is a positive indicator and facilitates investor attraction, which leads to a decrease in earnings management strategies by businesses. On the other hand, managerial ownership, audit quality, firm age, leverage, and firm size have no effect on earnings management.
Pengaruh Kepemilikan Institusional, Leverage, Dan Faktor Lainnya Terhadap Manajemen Laba Rahmawati, Fitri; Indrastuti, Dewi Kurnia
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This research aims to obtain empirical evidence about the effect of independent variables on the dependent variable and analyse factors that affecting earnings management. The independent variables in this research are institutional ownership, leverage, firm size, dividend policy, independent commissioner, and audit quality. This research used sample of 153 data from 51 manufacturing companies in the non cyclicals, cyclicals, and basic materials sector listed on the Indonesia Stock Exchange for the priode 2020 to 2022. This study used purposive sampling method for sample selection and used multiple regression for data analysis. The empirical evidence obtained from this study shows that independent commissioners and audit quality have a negative effect on earnings management. These results indicate that the presence of Independent commissioners will enhance the quality of supervision over manager behavior so that earnings management practices will decrease. Earnings management is negatively impacted by audit quality because managers are less likely to use earnings management techniques when an audit is conducted by an auditor with high capability, competence, independence, and experience. Further, institutional ownership, leverage, firm size, dividend policy have no effect on earnings management.
Probing the predictors of fraud using the Fraud Pentagon Theory Pande Raja Sitanggang, Jhosua; Indrastuti, Dewi Kurnia
Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v17i1.2738

Abstract

This study aims to investigate how the elements of the fraud pentagon influence the prediction of financial statement fraud. The research identifies six independent variables: financial target, ineffective monitoring, auditor changes, director changes, the number of CEO photos, and personal financial need, while the dependent variable is financial statement fraud. The sample consists of companies from the energy, cyclical, and non-cyclical sectors listed on the Indonesia Stock Exchange, selected based on specific criteria, yielding 168 samples from 56 companies over the period from 2020 to 2022. A purposive sampling method was applied, and multiple regression analysis was conducted. The F-score model was utilized in this research to estimate the likelihood of financial statement fraud. The findings confirm that the independent variable of auditor changes has a positive effect on financial statement fraud, while the independent variable of the number of CEO photos exhibits a negative effects on financial statement fraud. Conversely, the independent variables of financial target, ineffective monitoring, director changes, and personal financial need do not appear to impact financial statement fraud.
The Impact of Pentagon's Fraud Elements on Predicting Financial Report Fraud Yansyahid , Dzikrie; Indrastuti, Dewi Kurnia
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.792

Abstract

The present study aims to investigate the impact of fraudulent components within the Pentagon on its ability to predict the occurrence of financial report fraud. This research employs several independent variables, including financial targets, external pressure, liquidity, nature of the industry, audit opinion, proportion of independent commissioners, and a number of CEO photos, while the dependent variable is fraudulent financial reporting. This investigation employed data pertaining to manufacturing enterprises that were listed on the Indonesia Stock Exchange during the period spanning from 2018 to 2020. In this study, a total of 104 companies were sampled and a purposive sampling method was utilized to obtain 310 data points. The present investigation utilized a statistical tool known as multiple regression analysis. The findings of the present investigation demonstrate that both the financial target variables and the types of industries significantly adversely impact the occurrence of fraudulent financial reporting. Notably, the factors of external pressure, liquidity, audit opinion, the ratio of independent commissioners, and the quantity of CEO images appear to bear no influence on fraudulent financial reporting. Keywords: Fraud Pentagon, Fraudulent Financial Reporting, Financial Target
INTEGRASI CORPORATE GOVERNANCE DAN ETIKA BISNIS SEBAGAI FONDASI KEBERLANJUTAN PERUSAHAAN Indrastuti, Dewi Kurnia; Ferry Suhardjo; Irwanto Handojo; Arief Effendi, Muhammad; Elvy Napitupulu, Bertha
Jurnal Abdi Masyarakat Vol. 9 No. 1 (2025): Jurnal Abdi Masyarakat November 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v9i1.6787

Abstract

The failure of governance and business ethics can have detrimental effects on companies and stakeholders. As such, a strong grasp of governance and business ethics is crucial for organizations to achieve sustainable success and to better withstand crises, thus boosting their competitiveness. The Corporate Governance and Business Ethics webinar, part of the Tridharma Perguruan Tinggi initiative for lecturers at Sekolah Tinggi Ilmu Ekonomi Trisakti and Sekolah Tinggi Ilmu Ekonomi Jayakarta, was organized in partnership with KJA Surya Dinamika Global Makmur. Its goal was to provide participants with a thorough understanding of corporate governance and business ethics concepts, along with practical insights based on the latest regulations. Held on June 19th, 2025, the three-hour session attracted 205 participants from both domestic and international backgrounds. Out of 97 respondents who completed an evaluation form, 95% praised the speakers' quality, 89.7% found the content relevant, and 84,5% considered the webinar highly beneficial.
Co-Authors Aldani, Malika Putri Arief Effendi, Muhammad Elvy Napitupulu, Bertha Ferry Suhardjo Fitri Rahmawati Irwanto Handojo Nur Azizah , Dienda Pande Raja Sitanggang, Jhosua Yansyahid , Dzikrie