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All Journal JASF (Journal of Accounting and Strategic Finance) Perspektif Akuntansi Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Weny Putri
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Does Ethical Context Affect the Ethically Related Judgement by the Observers of Earnings Management? Feby Astrid Kesaulya; Weny Putri; - Khairunnisa
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.51

Abstract

The aim of this research is to empirically prove that there will be a difference in ethically related judgement by the observer of earnings management, especially when they work in the company which has higher ethical context or value and they know the moral agent personally. This research used experiment to collect data by giving each respondents different treatments and scenarios. The result of this research proves that there is no different ethically related judgement from each observers in each scenarios.
Pengaruh Koneksi Politik terhadap Tingkat Real Earnings Management di Indonesia Feby Astrid Kesaulya; Weny Putri; Khairunnisa Khairunnisa
Perspektif Akuntansi Vol 6 No 1 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i1.p1-14

Abstract

The Objective of this research was to prove that there is a correlation between political connections with real earnings management. Some of the previous research had shown the result that political connections positively effected earnings management level, but some others found different results. Political connections in this research were measured by the sum of politically connected board of director and politically connected board of commissioner. This research was conducted in Indonesia using publicly listed manufacture companies. A total sample in this research is 297 firm years. The results of this research are not supported the hypothesis which was previously developed. This research showed that both politically connected board of director and politically connected board of commissioner are not affected the real earnings management practices. It can be resulted from the insignificant number of politically connected board of director and politically connected board of commissioner in the sampel. So that the political connection could not be the predictor of real earnings management in this research.
Pengaruh Kapitalisasi Pasar Terhadap Pengungkapan Informasi Grafik Key Financial Variable Pada BUMN Di Indonesia Khairunnisa; Feby Astrid Kesaulya; Weny Putri
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 2 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 2 (Juni 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to prove that there is an effect of market capitalization on the disclosure of key financial variable graph information. The key financial variable graph in this study is proxied by the EPS chart. This research was conducted in Indonesia using a sample of data from 20 BUMN listed on the Indonesia Stock Exchange during 2017-2019. The results of this study show different results from the indications of previous studies. The results of this study indicate that market capitalization has no positive effect on the disclosure of key financial variable chart information. The greater the market capitalization does not increase the decision of BUMN in Indonesia to disclose the key financial variable graph in their annual report.
The Effect Of Ceo Power On The Selection Of Qualified Auditors With Profitability As Moderator Khairunnisa; Feby Astrid Kesaulya; Weny Putri
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 7 No. 1 (2023): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 7 No 1 (Desember 2023)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to determine the effect of CEO Power on the selection of qualified auditors with profitability as a moderator. This study uses a sample of small and medium-sized enterprises listed on the PEFINDO 25 index May 2023, the data used is company data from 2020-2022. Hypothesis testing using logistic regression analysis. The results of the study show that profitability does not moderate the influence of CEO Power on the selection of qualified auditors. The results of this study are expected to increase literacy regarding what factors can influence the selection of auditors. In addition, the CEO of the company also must consider thoroughly when selecting auditors for his/her company in order to maintain the quality of company’s financial reporting.
Co-Authors - Khairunnisa Fadilla . Feby Astrid Kesaulya Feby Astrid Kesaulya Khairunnisa Khairunnisa Khairunnisa Khairunnisa