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All Journal Research In Management and Accounting (RIMA) Pinisi Business Administration Review Research In Management and Accounting (RIMA)
Gunawan, Erick Teofilus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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FEMALE REPRESENTATION, CORPORATE GOVERNANCE, AND EARNING MANAGEMENT IN INDONESIAN NON-FINANCIAL FIRMS Gunawan, Erick Teofilus; Sofian, Sofian; Wijaya, Hendra; Dwijayanti, S. Patricia Febrina
RIMA - Research In Management and Accounting Vol 4, No 2 (2021): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i2.3462

Abstract

This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms.  The sample of this study consist of 291 non-financial firms over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management. This study also found that female directors, managerial ownership, female audit committee, independent commissioners, and board size do not affect earnings management. This study contributes to the important of audit committee as corporate governance mechanisms to reduce earnings management.
E-Commerce Implementation Towards SME's Achievement Kristina, Natalia; Gunawan, Erick Teofilus; Memarista, Gesti
Pinisi Business Administration Review Volume 5 Nomor 2, September 2023
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pbar.v5i2.52520

Abstract

Advances in technology and business competition that is quite rapid require that Micro, Small and Medium Enterprises, MSMEs adapt quickly. MSMEs' efforts to survive in these conditions are carried out through the use of e-commerce and fulfillment of customer satisfaction which plays an important role in the financial performance of MSMEs. This study discusses the effect of using e-commerce and customer satisfaction on 157 MSME owners across Indonesia. The method used in this research was carried out by distributing questionnaires filled out by MSME owners which were processed using multiple analysis. The results of this study indicate that the use of e-commerce has a positive effect on financial performance in SMEs and customer satisfaction has no effect on financial performance. This study explains that e-commerce usage by MSMEs is able to optimize performance including increasing sales, reducing costs, increasing profits and increasing the amount of inventory that is taken out. Meanwhile, financial performance is not affected by customer satisfaction from the use of e-commerce, which means that using e-commerce or traditional sales by MSMEs will not affect customer satisfaction. The results of this study conclude that the financial performance of MSMEs can be optimized through e-commerce usage without being affected by customer satisfaction.
FEMALE REPRESENTATION, CORPORATE GOVERNANCE, AND EARNING MANAGEMENT IN INDONESIAN NON-FINANCIAL FIRMS Gunawan, Erick Teofilus; Sofian, Sofian; Wijaya, Hendra; Dwijayanti, S. Patricia Febrina
Research In Management and Accounting (RIMA) Vol. 4 No. 2 (2021): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i2.3462

Abstract

This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms.  The sample of this study consist of 291 non-financial firms over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management. This study also found that female directors, managerial ownership, female audit committee, independent commissioners, and board size do not affect earnings management. This study contributes to the important of audit committee as corporate governance mechanisms to reduce earnings management.
Co-Authors Gesti Memarista Hendra Wijaya Kristina, Natalia S. Patricia Febrina Dwijayanti Sofian, Sofian