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All Journal Jurnal Siasat Bisnis Tadrib: Jurnal Pendidikan Agama Islam Communications in Science and Technology Pendas : Jurnah Ilmiah Pendidikan Dasar al-Iltizam: Jurnal Pendidikan Agama Islam Accounting and Management Journal EDUTEC : Journal of Education And Technology Global Financial Accounting Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat G-Couns: Jurnal Bimbingan dan Konseling JOURNAL SCIENTIFIC OF MANDALIKA (JSM) UNES Journal of Swara Justisia Britain International for Linguistics, Arts and Education Journal (BIoLAE Journal) Rengganis Jurnal Pengabdian Masyarakat Journal of Endocrinology, Tropical Medicine, and Infectious Disease (JETROMI) Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Cendekiawan: Jurnal Pendidikan dan Studi Keislaman Influence: International Journal of Science Review PUSAKO : Jurnal Pengabdian Psikologi Walada: Journal of Primary Education Indonesian Journal of Islamic Education Jurnal Pengabdian Masyarakat dan Riset Pendidikan Causalita: Journal of Psycology EduInovasi: Journal of Basic Educational Studies Algebra In Trend: International Journal of Trends in Global Psychological Science and Education Journal of Information Systems and Technology (JISTech) Mekongga: Jurnal Pengabdian Masyarakat TENANG : Teknologi, Edukasi, dan Pengabdian Multidisiplin Nusantara Gemilang Mesada: Journal of Innovative Research Indonesian Journal of Education QOUBA : Jurnal Pendidikan Relevan : Jurnal Pendidikan Matematika JROCK (Journal Research on Computing Knowledge) Indonesian Journal of Islamic Psychology
Mardianto
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Journal : global financial accounting journal

 1 
The Influence of Ownership Structure on Accrual Earnings Management in Indonesian Companies: Pre- and Post-COVID 19 Impact Mardianto; jaslyn
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i2.9923

Abstract

Investigating the impact of the COVID-19 pandemic on the relationship between ownership structure and earnings management strategies of Indonesian companies listed in the LQ 45 index is the objective of this study. The primary focus is on how ownership concentration, managerial, institutional, and family ownership affect Accrual Earnings Management (AEM) before and after the pandemic period. Employing multiple linear regression, the research evaluates the effects of these ownership characteristics on AEM in both pre-COVID and post-COVID periods. The study reveals that a dramatic changes of the landscape effect of ownership structure toward AEM. The findings provide valuable insights into how ownership structures influence earnings management during economic crises, offering guidance for regulators and policymakers in overseeing earnings practices. Investigating the impact of the COVID-19 pandemic on the relationship between ownership structure and earnings management strategies of Indonesian companies listed in the LQ 45 index is the objective of this study. The primary focus is on how ownership concentration, managerial, institutional, and family ownership affect Accrual Earnings Management (AEM) before and after the pandemic period. Employing multiple linear regression, the research evaluates the effects of these ownership characteristics on AEM in both pre-COVID and post-COVID periods. The study reveals that a dramatic changes of the landscape effect of ownership structure toward AEM. The findings provide valuable insights into how ownership structures influence earnings management during economic crises, offering guidance for regulators and policymakers in overseeing earnings practices.
DOES FINANCIAL DISTRESS LEAD TO CORPORATE FRAUD? Christian, Natalis; Mardianto
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10448

Abstract

Purpose – This study investigates the effect of financial distress on corporate fraud by utilizing various financial distress indicators to assess their influence on fraudulent corporate behaviour. Research Method – The study employs panel data regression analysis using data from 210 companies listed on the Indonesia Stock Exchange (IDX) over the 2015–2019 period. Financial distress is measured using three indicators: Z-Score, Zmijewski Score, and Grover Score. Findings – Descriptive statistics show that, on average, companies on the IDX are not generally experiencing financial distress nor engaging in corporate fraud. However, hypothesis testing provides empirical evidence that financial distress significantly affects corporate fraud. Among the indicators, the Grover Score exhibits the strongest influence on the likelihood of fraud occurrence. Implication – The findings offer theoretical insights for academics and practical implications for regulators and corporate governance professionals. The study suggests that revisiting the conceptual framework and re-grouping indicators in measuring financial distress can contribute to the development of future theories and preventive measures related to corporate fraud.
The Effect of Earnings Management on Corporate Social Responsibility with Corporate Governance as Moderator Itan, Iskandar; Mardianto; Rizka Putri Pratama
Global Financial Accounting Journal Vol. 10 No. 1 (2026): Vol. 10 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v10i1.11528

Abstract

Purpose - this study examines the nexus between CSR, Accrual Earning Management and Real Earning Management and whether Corporate Governance can moderate that connection. Research Method - this research uses a quantitative approach with the STATA application. Tables such as descriptive statistics and regression analysis will be presented to achieve the research objectives. This analysis relies on longitudinal data from companies listed on the Indonesia Stock Exchange (IDX), 299 companies from the period 2019 - 2023. Findings – The results of this paper show that both Accrual Earning Management and Real Earning Management are positively associated with Corporate Social Responsibility. We also found that Corporate Governance can limit the opportunistic activities of managers in manipulating earnings.
Co-Authors Ahmad Calam Aisyah Putri, Aisyah Akhyar, Mustofa Alders Paliling alders paliling Aldes Lesbani Amalia Puspita Dewi Ananda, Rusydi Anisa Hayati Rahman Anjar Pradipta As Syafiyah, Aufizzah Bahri, Al Fajri Christian, Natalis Dede Sopiandy Dedi Masri DEVI LUSIRIA Dezentya, Windry Dito Alfarizi edi edi Enny Nazrah Pulungan Evi Rizky Sari Farah Aulia, Farah Fauzi Sagala Firnando, Edi Free Dirga Dwatra Frischa Meivilona Yendi Hanif Kurniadi Hanifah, Yulizah Hartati, Niken Hasan, Refli Helmayuni Herdianti, Adissah Putri Herman Nirwana ira damayanti Iskandar Itan, Iskandar jaslyn Jekson Parulian Harahap Joanna Juli Julaiha Pulungan Kadirun Kalsum Saragih Karina, Ria Khairunnas La Alu Lubis, Ayu Hayati Marisa, Isnaida Marpaung, Zailani Surya Martin Kustati Masrul Lubis Muhallim, Muhlis Muhamad Stiadi Muhammad Musa Tarigan Mutia, Dhini Indar Nasution, Melati Silvanni Nur Ahmad Nurhasnah Nurika Khalila Daulay Nurtanzis Sutoyo, Muh. oktaviana, wilda Otong Rosadi Pangulu Abdul Karim Pipi Andriani Pratiwi, Harvinda Arya Putri, Elivia Pasma Rafinzar, Rahmat Rahmi Padilla Ratih Almadelta Rezki Amelia Riduan rifa'i, Muhammad Risfidian Mohadi Risky Ghoffar Ismail Rizal Kurniawan Rizka Putri Pratama Salsabila Rosandi, Adinda Semil, Nurmah Siagian, Nurul Siregar, Nasrun Salim Siti Maysarah Slamet Widodo Sri Watipah, Yovani Subiranti, Andam Suci Rahma Nio Suheryanto SULASTRI SUPRIATIN Syafiyah, Aufizzahra Syafrin, Alhakim Hidayatullah Tambunan, Siti Nurhaliza Tiffani Turrahmi, Aulia Tuti Rahmi Ulviatul Humairah Utami, Rahayu Hardianti Wahyudin Nur Nasution, Wahyudin Nur WANHAR, FIRA ASTIKA Wayan Pageyasa Wilda Oktaviana Yogi Ardiansyah Yulitri, Sherly