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All Journal INVENTORY: JURNAL AKUNTANSI Jurnal E-Bis: Ekonomi Bisnis Jurnal Inovasi Penelitian Eksos Jurnal Akuntansi dan Keuangan Jurnal Cakrawala Ilmiah Kapuas
Merry Triani
Politeknik Negeri Pontianak
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Journal : Eksos

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The Influence of Good Corporate Governance, Return on Assets and Financial Distress with Firm Size as a Moderating Variable on the Integrity of Financial Reports Triani, Merry; Cahyowati, Anik; Andjioe, Oscar Rynandi
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.776

Abstract

Quality financial reports are financial reports that are equipped with complete reports. To protect the rights of stakeholders. This research aims to see which is proxied by the audit committee, Return On Assets (ROA) and Financial Distress and to find out whether Firm Size is a Moderating Variable the influence of Good Corporate Governance on the Integrity of Financial Reports partially. This research uses quantitative research known as associative research. For the population, financial report data from companies in the manufacturing industry for 2018-2020 were used and a purposive sample was used. This study are multiple regression analysis and path analysis with Eviews 10 software for data analysis tools. The results of the research show that Good Corporate Governance as proxied by the audit committee, Return On Assets (ROA), and Financial Distress does not partially result the Integrity of Financial Reports, on the contrary Companies can weaken the affect of the audit committee on the integrity of financial reports and strengthen the influence ROA and financial distress on the integrity of financial reports.
PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Pramudita, Melati Pramudita; Triani, Merry; Fiorintari
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.923

Abstract

This research aims to determine Love of Money and Machiavellianism on Accounting Students' Ethical Perceptions. Through ethical perception, it can be seen how students, especially accounting students, view violations that occur among accountants with the aim of providing an overview to all prospective accountants regarding the professionalism of an accountant who works based on public trust. This research uses primary data collected using a questionnaire as a data collection instrument which is distributed to respondents. The population in this study were all final semester students in the accounting department of Pontianak State Polytechnic. By using the Solvin formula, the sample for this study was 189 people. The respondents in this research were students majoring in Accounting at the Pontianak State Polytechnic. The data analysis used was SPSS software. The research results show that Love of money has a positive effect on the ethical perceptions of accounting students at the Pontianak State Polytechnic. Machiavellian has a positive influence on the ethical perceptions of accounting students at Pontianak State Polytechnic. Love of money and Machiavellianism simultaneously have a significant influence on the ethical perceptions of accounting students at the Pontianak State Polytechnic accounting department.
Co-Authors Agus Widodo Andjioe, Oscar Rynandi Anik Cahyowati Cahyowati, Anik Desty Wana Fiorintari Fiorintari Fiorintari Fiorintari, Fiorintari Fiorintari, Fioritari Ika Kurnia Indriani Indriani, Ika Kurnia Lestari, Melati Pramudita Linda Suherma Melati Pramudita Lestari Murti Puspita Rukmi Ninik kurniasih Pramudita, Melati Pramudita Prastetyo , Henri Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Sari, Arindya Sari, Wida Arindya Tashadi Tarmizi Wana, Desty Wida Arindya Sari Yani Riyani Yohanes Adi Nugroho