Garuda - Garba Rujukan Digital

Earnings Management Factors Analysis Using Earnings Quality as a Moderator (An Energy Firm Will Be Established On The Indonesia Stock Exchange Between 2015-2020) Cahyani, Nur Sry Nansih; Syahril Djaddang; Sailendra
Journal of Financial and Behavioural Accounting Vol. 3 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i2.5195.2023

The desired outcome of the research is to examine and empirically establish the effect of tax planning, deferred tax assets, deferred tax expense, and profitability on earnings management in energy sector firms established on the Indonesia Stock Exchange (IDX) between 2015-2020, with earnings quality as a moderating variable and leverage and firm size as control variables. According to the research object's criteria, the samples used in this research were 11 firms from 78 in the energy sector. Purposive sampling was used in the research, along with the Moderated Regression Analysis (MRA) test. According to the result of this research, tax planning, deferred tax expense, and profitability, all have a positive effect on earnings management, but deferred tax assets have no effect. Earnings quality, as a moderating variable, can mitigate the effects of tax planning on earnings management, but cannot mitigate the effects of profitability on earnings management. Furthermore, leverage has no effect on earnings management as a control variable, whereas firm size has a negative effect on earnings management. This research's contribution is a discussion of research results and differences with previous research results and related theories, and it can be implemented in every company's management in its operations for policy-making and management decisions for firms, particularly in the energy sector

DAMPAK RATE OF RETURN, INVESTOR TRUST, FUND LONGEVITY TERHADAP KINERJA REKSA DANA DENGAN MODERASI ASSET UNDER MANAGEMENT Ali Rambe, Rois Mahbub; Ahmar, Nurmala; Sailendra
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.51113

Mutual fund is one of the investment instruments that are currently in great demand by many people. Determining a good mutual fund is inseparable from some personal assumptions, knowledge about mutual funds and the influence of information that is widely spread in the media. One of the aspects that investors can do before invest their funds in a mutual fund is to do a portfolio analysis of the mutual fund performance. This study aims to analyze the effect of the variable rate of return, investor trust, fund longevity and moderated by asset under management variables on the mutual fund performance. The period of this research was carried out from 2019 to 2021. The data used is secondary data of 85 mutual funds obtained from company websites and the Otoritas Jasa Keuangan website. Methods of data analysis using descriptive analysis and analysis with the SEM-PLS (Structural Equation Modeling-Partial Least Square) method. The results of this study indicate that the variable rate of return, investor trust, and fund longevity have a positive effect on mutual fund performance. The role of asset under management is proven to be able to moderate the influence of investor trust and fund longevity variables on mutual fund performance. However, the role of asset under management is not proven to be able to moderate the effect of the variable rate of return on the mutual fund performance.

APAKAH FINANCIAL DISTRESS BERPERAN PADA PILIHAN AUDITOR SWICH? : A LITERATURE REVIEW Dimas, Frezia Dimas Saputra; Sailendra; Mulyadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study was conducted to examine the effect of audit opinion, management change and KAP reputation on the possibility of a change in public accounting firm with financial distress as a moderating variable in companies listed on the Stock Exchange. The results of previous studies show that the audit opinion variable has no effect on auditor switching, management change has no effect on auditor switching, KAP reputation does not affect auditor switching, financial distress cannot moderate the effect of auditor's opinion on auditor switching, financial distress is able to moderate management turnover on auditor switching. auditor switching, and financial distress are not able to moderate the influence of KAP reputation on auditor switching

Determinan Tingkat Kemiskinan Masyarakat di Provinsi Sumatera Utara: Peran Zakat sebagai Variabel Pemoderasi Nasution, Faisal Umri; Suratno; Sailendra; Darmansyah
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.979

Poverty remains a significant issue in North Sumatra, with the percentage of poor people in urban areas reaching 4.93% in 2022 and 4.67% in the first semester of 2023. This phenomenon is influenced by various factors, including inflation, unemployment rate, per capita income, and Human Development Index (HDI). This study aims to examine the effects of these factors on poverty levels, measured by the Poverty Severity Index (PSI), and to evaluate the role of zakat as a moderating variable in the relationship between economic factors and poverty. The study findings reveal that inflation and per capita income have a significant negative impact on PSI, meaning that increases in inflation and per capita income are associated with a reduction in poverty severity. Conversely, HDI shows a significant positive impact on PSI, indicating that higher HDI in some regions can actually increase poverty severity. The unemployment rate does not show a significant effect on PSI. The role of zakat as a moderating variable was also found to be significant. Zakat weakens the negative effect of inflation on poverty and strengthens the negative effect of per capita income on poverty. However, zakat does not moderate the relationship between HDI and unemployment rate with poverty. This study provides insights into how zakat can function as a tool to enhance the effectiveness of economic factors in reducing poverty in North Sumatra.

Determinan Tingkat Kemiskinan Masyarakat di Provinsi Sumatera Utara: Peran Zakat sebagai Variabel Pemoderasi Nasution, Faisal Umri; Suratno; Sailendra; Darmansyah
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.979

Poverty remains a significant issue in North Sumatra, with the percentage of poor people in urban areas reaching 4.93% in 2022 and 4.67% in the first semester of 2023. This phenomenon is influenced by various factors, including inflation, unemployment rate, per capita income, and Human Development Index (HDI). This study aims to examine the effects of these factors on poverty levels, measured by the Poverty Severity Index (PSI), and to evaluate the role of zakat as a moderating variable in the relationship between economic factors and poverty. The study findings reveal that inflation and per capita income have a significant negative impact on PSI, meaning that increases in inflation and per capita income are associated with a reduction in poverty severity. Conversely, HDI shows a significant positive impact on PSI, indicating that higher HDI in some regions can actually increase poverty severity. The unemployment rate does not show a significant effect on PSI. The role of zakat as a moderating variable was also found to be significant. Zakat weakens the negative effect of inflation on poverty and strengthens the negative effect of per capita income on poverty. However, zakat does not moderate the relationship between HDI and unemployment rate with poverty. This study provides insights into how zakat can function as a tool to enhance the effectiveness of economic factors in reducing poverty in North Sumatra.

AKUNTABILITAS DAN TRANSPARANSI TERHADAP PUBLIC TRUST DALAM PENGELOLAAN KEUANGAN DI KLASIS PORT NUMBAY Patty, Brigitte Liony; Mulyadi, JMV; Sailendra; Harnovinsah; Ahmar, Nurmala
APSSAI ACCOUNTING REVIEW Vol 4 No 1 (2024): April
Publisher : APSSAI

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

This research aims to test and analyze whether accountability and transparency influence public trust in the financial management of the Klasis Port Numbay with religiosity as a moderating variable. This research uses quantitative research methods using the WarpPLS 7.0 application. The population is GKI churches located within the Klasis Port Numbay office environment, with the sample being the chairman of the congregation council, the congregation treasurer, and several congregation members with the qualifications to understand church financial management. The data analysis tests in this research are descriptive statistical tests, measurement models (outer models), inner model analyses, and hypothesis testing. The research results show that accountability and transparency positively and significantly affect public trust in financial management. Religiosity can moderate accountability toward public trust in financial management, and religiosity can moderate transparency toward public trust in financial management.

Pengaruh Tax Avoidance dan Leverage Terhadap Nilai Perusahaan dengan Transparansi Informasi Perusahaan sebagai Pemoderasi Ryanto, Rudy; Sailendra
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 10 No. 4 (2024): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v10i4.6380

Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak, leverage, sebagai variabel independen terhadap nilai perusahaan dengan transpaansi informasi perusahaan sebagai variabel moderasi. Penelitian ini menggunakan data dari perusahaan perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia periode 2020-2023, Penelitian ini akan menggunakan Moderated Regression Analysis (MRA). Analisis regresi moderat (Moderated Regression Analysis-MRA) adalah teknik statistik yang digunakan untuk mengevaluasi bagaimana efek variabel independen pada variabel dependen dimodifikasi oleh variabel moderat. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan moderasi, yang bertujuan untuk menguji pengaruh variabel independen terhadap variabel dependen dengan mempertimbangkan peran variabel moderasi. analisis regresi moderasi digunakan untuk menguji hubungan antara variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa transparansi informasi memperkuat hubungan positif antara leverage dan nilai perusahaan. Namun, penghindaran pajak tidak terbukti berpengaruh signifikan terhadap nilai perusahaan, dan transparansi tidak memoderasi hubungan antara penghindaran pajak dan nilai perusahaan. Salah satu keterbatasan penelitian ini adalah penggunaan jumlah saham beredar pada akhir periode sebagai proksi tunggal untuk mengukur nilai perusahaan. Pendekatan ini tidak sepenuhnya merepresentasikan fluktuasi nilai perusahaan sepanjang periode. Selain itu, penilaian subjektivitas terhadap tingkat transparansi informasi juga menjadi kendala, mengingat persepsi peneliti terhadap item transparansi dapat bervariasi.

Determinan Pengambilan Keputusan Berinvestasi Dengan Creativity Sebagai Moderator Manurung, Erpina; Sailendra; Mulyadi, JMV; Djaddang, Syahril
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 5 No. 3 (2025): Mei 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v5i3.395

Tujuan penelitian ini adalah untuk melihat bagaimana literasi keuangan, toleransi risiko, dan perilaku keuangan berdampak pada keputusan investasi dengan kreativitas sebagai variabel pemoderasi. Studi ini menggunakan data primer dan dianalisis dengan Statistical Software Suite, (SPSS). Menurut penelitian, dari 243 Responden yang telah diteleti dan data valid. orang yang memiliki pemahaman yang baik tentang keuangan lebih cenderung membuat keputusan investasi yang bijak dan terencana. Namun, toleransi risiko dan perilaku keuangan tidak memiliki dampak yang signifikan terhadap keputusan investasi, yang menunjukkan bahwa faktor lain mungkin lebih menentukan dalam pengambilan keputusan investasi. Interaksi anatara literasi keuangan dan kreativitas berpengaruh signifikan terhadap keputusan berinvestasi, tetapi dengan dampak negatif. Sementara interaksi antara toleransi risiko dan kreativitas dan juga interaksi antara perilau keuangan dan kreativitas tiak berpengaruh terhadap keputusan berinvestasi. Hal ini menunjukkan bahwa literasi keuangan sangat penting saat membuat keputusan investasi, dan bahwa karena pertimbangan yang lebih kompleks, kreativitas dapat menyebabkan keputusan menjadi lebih lama

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search