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Sari, Siti Nurmala
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance

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Leverage as a Moderator of the Effect of Company Size, Managerial Ownership, and Conflict of Interest on Accounting Conservatism Sari, Siti Nurmala; Agustina, Linda
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44518

Abstract

This study aims to examine the influence of company size, managerial ownership, and conflict of interest to accounting conservatism with leverage as the moderating variable. The population was mining companies and infrastructure, utilities, and transportation companies which were listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018, which are 118 companies. The sample was determined by purposive sampling which resulted in 12 companies with 36 units of analysis. The data were collected by using documentaries. The analysis techniques used descriptive and inferential with the help of IBM SPSS version 21. The results showed that managerial ownership had a negative influence and conflicts of interest had a positive influence to accounting conservatism, company size had not influenced to accounting conservatism, and leverage moderated the relationship of managerial ownership to accounting conservatism, but it was unable to moderate the relationship of company size and conflict of interest to accounting conservatism. The conclusion of this study is the low managerial ownership presses the existence of expropriation; therefore, it can increase the accounting conservatism. The high conflict of interest increases the application of accounting conservatism to reduce conflicts that occur. Meanwhile, leverage influences the company’s financial risk, therefore it is able to moderate the influence of managerial ownership to accounting conservatism. Keywords: Accounting Conservatism; Company Size; Conflict of Interest; Leverage; Managerial Ownership
Leverage as a Moderator of the Effect of Company Size, Managerial Ownership, and Conflict of Interest on Accounting Conservatism Sari, Siti Nurmala; Agustina, Linda
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44518

Abstract

This study aims to examine the influence of company size, managerial ownership, and conflict of interest to accounting conservatism with leverage as the moderating variable. The population was mining companies and infrastructure, utilities, and transportation companies which were listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018, which are 118 companies. The sample was determined by purposive sampling which resulted in 12 companies with 36 units of analysis. The data were collected by using documentaries. The analysis techniques used descriptive and inferential with the help of IBM SPSS version 21. The results showed that managerial ownership had a negative influence and conflicts of interest had a positive influence to accounting conservatism, company size had not influenced to accounting conservatism, and leverage moderated the relationship of managerial ownership to accounting conservatism, but it was unable to moderate the relationship of company size and conflict of interest to accounting conservatism. The conclusion of this study is the low managerial ownership presses the existence of expropriation; therefore, it can increase the accounting conservatism. The high conflict of interest increases the application of accounting conservatism to reduce conflicts that occur. Meanwhile, leverage influences the company’s financial risk, therefore it is able to moderate the influence of managerial ownership to accounting conservatism. Keywords: Accounting Conservatism; Company Size; Conflict of Interest; Leverage; Managerial Ownership
Analisis Yuridis Pembatalan Merek PS Glow Berdasarkan UU No. 20 Tahun 2016 Tentang Merek dan Indikasi Geografis Ramadhan, Naufal Ilham; Heritawati, Ayunia; Sari, Siti Nurmala; Ikhsan, M; Satiadharmanto, Deddi Fasmadhy
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 2 No 2 (2024): Desember
Publisher : Maximal Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya dan Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Merek merupakan aset berharga perusahaan yang mengandung reputasi dan nilai ekonomis. Penelitian ini menganalisis sengketa merek antara MS GLOW dan PS GLOW terkait dugaan pelanggaran persamaan pada pokoknya. Permasalahan yang dikaji adalah: (1) Bagaimana pertimbangan hukum Majelis Hakim dalam Putusan Pengadilan Niaga Surabaya No. 2/Pdt.Sus.HKI/Merek/2022/PN.Niaga Sby Jo. Putusan Pengadilan Niaga Medan No. 2/Pdt.Sus.HKI/Merek/2022/PN.Niaga Mdn ditinjau dari UU No. 20 Tahun 2016 tentang Merek dan Indikasi Geografis; dan (2) Bagaimana akibat hukum dari kedua putusan tersebut. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan kasus. Hasil penelitian menunjukkan bahwa PS GLOW terbukti melanggar Pasal 21 ayat (1) UU No. 20/2016 karena memiliki persamaan pada pokoknya dengan MS GLOW untuk barang sejenis kosmetik. Pertimbangan hakim didasarkan pada bukti kepemilikan merek terdaftar MS GLOW sebagai first to file, adanya persamaan visual dan fonetik antara kedua merek, serta potensi kebingungan publik. Akibat hukumnya, merek PS GLOW dibatalkan pendaftarannya pada 13 Juni 2022. Penelitian ini merekomendasikan perlunya pengetatan seleksi pendaftaran merek dan sosialisasi putusan sengketa merek melalui media massa untuk mencegah pelanggaran serupa.
Co-Authors Heritawati, Ayunia Linda Agustina M Ikhsan Ramadhan, Naufal Ilham Satiadharmanto, Deddi Fasmadhy