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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi International Journal of Economics Development Research (IJEDR) Global Financial Accounting Journal Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Ipteks Terapan : research of applied science and education Studi Akuntansi, Keuangan, dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Conference on Community Engagement Project (Concept)
Septiany, Sheila
Universitas Internasional Batam
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Journal : Global Financial Accounting Journal

 1 
The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.
CEO TENURE AND SUSTAINABILITY PERFORMANCE: THE ROLE OF INSTITUTIONAL OWNERSHIP AND BOARD INDEPENDENCE Septiany, Sheila; Mirabelle, Eileen; Harsono, Budi; Tang, Sukiantono; Serly; Ivone
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10286

Abstract

Purpose – This study examines the effect of CEO tenure on sustainability performance, considering the roles of board independence and institutional ownership in companies listed on the Indonesia Stock Exchange (IDX). Research Method – The study used a purposive sampling method and collected data from annual and sustainability reports of IDX-listed companies from 2018 to 2022. Panel data regression analysis was conducted using EViews. Findings – CEO tenure has a significant positive impact on sustainability performance. CEOs with longer tenures are more effective in aligning CSR strategies with long-term goals. Board independence strengthens this effect by providing oversight, while institutional ownership improves transparency and accountability. Implication – CEO tenure supports long-term sustainability efforts. Independent boards and institutional ownership help ensure consistency and reduce the risk of managerial entrenchment.
The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.
Co-Authors Angery, Evi Yessy Antonia Sim, Cicilia Aseanty, Deasy Budi Harsono Budi Harsono Chandra, Budi Christian, Natalis Dewi Dewi Dewi Dewi Eileen Kuo Erica, Herlis Ericko Wijaya erna wati Erna Wati Evi Yessy Angery Ivone, Ivone Jenny Jenny Jesslyn, Jesslyn Jhonny Se Jurnali, Teddy Juviyanty Juviyanty Karina, Ria Khoh, Azan Lau, Andy Lim, Tiffany Meiliana Meiliana Meiliana Mirabelle, Eileen Mulyadi Mulyadi Nelson Ng Nurpavitia, Ilena Pertiwi, Juma Putri, Safarisa Rahmatia Sarfilianty Anggiani, Sarfilianty SERLY Serly, Serly Suhardjo, Iwan Suparman, Meiliana Tang, Sukiantono Tiffany Lim Vaustine, Khellyn Verina Verina Wazir, Nurul Azirah Binti Mohd Wijaya, Ericko Windy Ardianti Yulfiswandi, Yulfiswandi