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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis West Science Accounting and Finance
Andani, Mega
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO (DER) DAN RETURN ON ASSETS (ROA) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN Saputra, Indra; Andani, Mega; Sa'diah, Halimatus
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.511

Abstract

This study aims to empirically prove the effect of company size, Debt to Equty Ratio (DER), and Return On Assets (ROA) on earnings management in manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange in 2019-2022. The analysis method used in this study is to use multiple linear regression analysis methods using the SPSS Version 26 software statistical analysis tool. The conclusion of this study is that partially company size has no effect on earnings management, Debt to Equity Ratio (DER) affects earnings management and Return On Assets (ROA) has no effect on earnings management. While simultaneously company size, Debt to Assets Ratio (DAR), and Return On Assets (ROA) effect on earnings management.
The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia Nugrahanti, Trinandari Prasetyo; Sudarmanto, Eko; Andani, Mega; Judijanto, Loso
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.370

Abstract

This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Auditor Independence, and Financial Reporting Transparency are associated with enhanced Internal Control Effectiveness. The model fit assessment confirms the adequacy of the proposed structural equation model in capturing the observed covariance structure. The explained variance in Internal Control Effectiveness highlights the substantial impact of these governance elements. These findings offer valuable insights for stakeholders and policymakers seeking to fortify corporate governance practices in the Indonesian business landscape.
Co-Authors Indra Saputra Judijanto, Loso Sa'diah, Halimatus Sudarmanto, Eko Trinandari Prasetya Nugrahanti