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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) AHKAM : Jurnal Hukum Islam dan Humaniora
Fiorentina, Fiorentina
Unknown Affiliation
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KARAKTERISTIK PERUSAHAAN, KINERJA PERUSAHAAN, DAN MANAGEMENT ENTRENCHMENT TERHADAP MANAJEMEN LABA Tang, Sukiantono; Fiorentina, Fiorentina
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 10, No 2 (2021): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.709 KB) | DOI: 10.26418/jebik.v10i2.47461

Abstract

ABSTRACTThe purposes of this study is to investigate the impact of firm characteristics, firm performances, and management entrenchment on earnings management by using firms registered on Bursa Efek Indonesia for the period 2015-2019. Sampling method that is used in this study is purposive sampling method so the objects should meet the criteria. The exception sample for this study is financial firms due to differences on some regulations of reporting and firms without complete annual and financial report published for the period 2015-2019. The secondary data were obtained from firms"™ financial report and annual report that were published on the firms"™ official website and Bursa Efek Indonesia"™s website. In this study, earnings management is measured with Modified Jones Model. This study analyzed using fixed effect model approach panel data regression analysis. The results show that growth opportunities, board size, current ratio, auditor size, financial statement, and CEO ownership have no significant influences. Leverage, firm size, asset growth and turnover, and cash flow show significant negative influences. On the other hand, long-term and short-term debts, and CEO tenure show significant positive influences. Some results are not compatible with hypothesis since there are limitations on the period time and methods that were chosen.  ABSTRAKPenelitian ini dilakukan dengan tujuan untuk meneliti adanya pengaruh dari karakteristik perusahaan, kinerja perusahaan, dan management entrenchment terhadap manajemen laba dengan menggunakan perusahaan yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling sehingga objek penelitian harus sesuai dengan kriteria. Sampel data yang dikecualikan adalah perusahaan keuangan atau finansial karena memiliki regulasi pelaporan yang berbeda dan perusahaan yang tidak memiliki kelengkapan laporan keuangan dan laporan tahunan periode 2015-2019. Data sekunder diperoleh dari laporan keuangan dan laporan tahunan perusahaan yang dipublikasikan pada website resmi perusahaan dan website Bursa Efek Indonesia. Dalam penelitian ini, manajemen laba diukur dengan Modified Jones Model. Penelitian ini dianalisis menggunakan analisis regresi data panel dengan pendekatan fixed effect model. Hasil pengujian menunjukan bahwa peluang pertumbuhan, ukuran dewan direktur, rasio lancar, ukuran auditor, laporan keuangan, dan kepemilikan direktur utama tidak memiliki pengaruh signifikan. Sedangkan leverage, ukuran perusahaan, pertumbuhan dan perputaran aset, dan arus kas operasional memiliki pengaruh signifikan negatif terhadap manajemen laba. Utang jangka panjang dan pendek, serta masa jabatan direktur memiliki pengaruh signifikan positif. Hasil pengujian yang tidak sesuai dengan hipotesis dapat disebabkan karena adanya keterbatasan dalam periode waktu dan metode pengukuran yang digunakan.JEL : M410, M480
Fungsi Notaris dalam Pembuatan Akta Fidusia Terkait Perkara yang Diselesaikan melalui Restorative Justice Fiorentina, Fiorentina; Faishal, Achmad
AHKAM Vol 5 No 3 (2026): DESEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i3.10162

Abstract

Although restorative justice (RJ) has been adopted in criminal law enforcement in Indonesia, the resulting settlement agreements often lack executorial force, leaving victims in legal uncertainty. This study aims to analyze the legal position of the Fiduciary Deed in supporting the RJ Settlement Deed and to construct an ideal legal framework for synchronizing the two deeds. This study used a normative legal method with statutory and conceptual approaches. Legal materials were collected through library research and analyzed prescriptively using the deductive method. The results show that the Fiduciary Deed, as an accessory agreement, fundamentally transforms the victim’s position from complainant to preferred creditor, converts the promise of compensation into a security right in rem, and provides executorial force equivalent to a court decision. Following Constitutional Court Decision No. 18/PUU-XVII/2019, notaries play a strategic role in formulating adaptive default clauses. This study also identifies three integration models, with the Notarial Settlement Deed model as the model with the strongest legal force. The conclusion of this study emphasizes the importance of the Fiduciary Deed as a legal instrument that provides executorial power to settlement agreements in RJ, so that the objective of victim recovery can be realized more certainly and quickly. The implications of this study include recommendations for amending the Fiduciary Security Law, revising Perpol No. 8/2021, issuing a Joint Regulation, and opening new professional and economic spaces for notaries.
Co-Authors Faishal, Achmad Tang, Sukiantono