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All Journal Jurnal Ekonomi Modernisasi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen e_Jurnal Ilmiah Riset Akuntansi
Rudhiningtyas, Dyah Arini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Corporate governance implementation on earnings management practices: Firm size as moderation Soesetio, Yuli; Anggraeni, Cholifah Nur; Rudhiningtyas, Dyah Arini; Fuad, Muhammad
Jurnal Ekonomi Modernisasi Vol. 19 No. 2 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i2.8431

Abstract

This study aims to analyze the effect of corporate governance, firm performance, and firm characteristics on earning management (EM). The data used in this study are secondary data, that is financial statements of non-financial companies listed on Indonesian Stock Exchange (IDX) in period 2010-2021 with a total sampel of 116 companies. Using multiple linear regression analysis pooled least square method, moderated regression analysis, and sub-group regressions prove that institutional ownership and board size as proxies for corporate governance affect earnings management practices (EM). Financial performance, which is proxied by return on assets (ROA) and sales growth (SGR) has a significant effect on EM. Through the moderation test, firm size (SIZE) as pure moderation. SIZE only perfoms as a moderator not as an independent variable that effects the relationship between board size (BZISE) and EM. In this study, profitability is the most dominant factor in determining EM. This study can provide useful information for shareholders and regulators in evaluating corporate governance attributes, financial performance and company characteristics that are effective in reducing EM practices. This study also contributes to the existing literature regarding EM practices, especially in non-financial companies listed on the IDX
Does internationalization moderate the effect of SMEs size, age, and other financial determinants on investment opportunities set? Evidence from Indonesia Soesetio, Yuli; Rudhiningtyas, Dyah Arini; Sudarmiatin, Sudarmiatin; Mukhlis, Imam
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.10393

Abstract

Small and medium-sized enterprises (SMEs) are increasingly considering international expansion as one of the sustainable growth strategic options. This study aims to reveal how the effect of internationalization as a moderator of SMEs size, age, and other financial determinants toward investment opportunity set of SMEs that listed on the Indonesia Stock Exchange (IDX) from 2006 to 2020. Market to book asset ratio used as a proxy of investment opportunity set of SMEs. This study is one of the most important in the context of Indonesian SMEs as there were limited previous studies that have explored the internationalization factor. A total of 102 SMEs companies with 156 data observations were studied. A moderation regression analysis was used to test whether the determinants of the investment opportunity set were statistically significant. Surprisingly, the study found that the degree of internationalization has a moderating effect that weakens the relationship between SMEs age and size on investment opportunities set (market value ratio).
Pengaruh Literasi Investasi, Persepsi Risiko, dan Pengaruh Influencer di Media Sosial terhadap Minat Investasi (Studi Kasus Mahasiswa Universitas Islam Malang) Dirgantara, Mohammad Videla Rosendy; Mawardi, Moh. Cholid; Rudhiningtyas, Dyah Arini
e_Jurnal Ilmiah Riset Akuntansi Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the effect of investment literacy, risk perception, and the influence of social media influencers on students’ investment interest at Universitas Islam Malang, as well as to examine the moderating role of influencers. This research employed a quantitative method, with data collected through questionnaires from 100 undergraduate students of Universitas Islam Malang selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS. The results indicate that investment literacy (X1) has a positive and significant effect on students’ investment interest, meaning that the higher the level of investment literacy, the greater the students’ tendency to invest. Risk perception (X2) also has a positive and significant effect, showing that students who are able to assess risks realistically are more confident in making investment decisions. The influencer variable in social media was found to play a moderating role, strengthening the relationship between investment literacy (X1) and investment interest, but weakening the relationship between risk perception (X2) and investment interest. These findings support the Theory of Planned Behavior (TPB), which emphasizes that perceived behavioral control, risk perception, and subjective norms influenced by social media influencers can encourage students to develop stronger intentions to invest.Keywords: Investment literacy, risk perception, influencer, investment interest.
Co-Authors Anggraeni, Cholifah Nur Dirgantara, Mohammad Videla Rosendy Imam Mukhlis M. Cholid Mawardi Muhammad Fuad Sudarmiatin Yuli Soesetio