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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ipteks Terapan : research of applied science and education Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) International Journal of Business and Quality Research
Jurnali, Teddy
Universitas Internasional Batam
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Journal : global financial accounting journal

 1 
Variabel Ekonomi dan Stock Return Jurnali, Teddy; Andriko, Riko
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.886 KB)

Abstract

The purpose of this research aimed to analyze the effect of Macro Economy variables: Gross Domestic Product (GDP) Growth, Inflation, Interest Rate, Exchange Rate, and Money Supply and Micro Economy variables: Profitability, Leverage, Market Value, Earning Management, and Firm Size on Stock Return for all listed firms in Indonesian Stock Exchange during the period 2009-2013. The sample of this research were selected using the purposive sampling method and 357 firms or 1.785 observations data used in this research. It used  panel regression method to analyze data with Eviews version 7st (Eviews 7). The results of this research shows that all Macro Economy variables and Profitability, Leverage, Market Value (Dividend Yield), and Earning Management are the variables that have significant effect to Stock Return. However this research found that Market Value (Book to Market Ratio), and Firm Size are insignificant to Stock Return in Indonesia Stock Exchange.
ANALISIS PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN RISIKO PADA PERUSAHAAN DI BURSA EFEK INDONESIA Juwita, Arina; Jurnali, Teddy
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.755

Abstract

This investigation means to break down the impact of corporate governance, and company size, on risk management in companies recorded on the Indonesia Stock Exchange. Risk management which is a dummy variable estimated through the presence of a risk management committee will be given an estimation of 1 and in the event that it doesn't have an estimation of 0. The independent variable used is corporate governance by using the proxy proportion of independent directors, board size, audit quality, company size and ownership institutional.   This examination utilizes secondary data types, and the total population is 563 companies found on the Indonesia Stock Exchange in 2015 to 2017, where the example was chosen utilizing the purposive sampling method. Logistic regression analysis is a statistical method that will be used in this test.   The consequences of this investigation clarify that audit quality has a significant negative effect, institutional ownership and firm size have a significant positive effect on risk management. The proportion of independent directors and the size of the board of commissioners do not affect risk.
Variabel Ekonomi dan Stock Return Teddy Jurnali; Riko Andriko
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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

Abstract

The purpose of this research aimed to analyze the effect of Macro Economy variables: Gross Domestic Product (GDP) Growth, Inflation, Interest Rate, Exchange Rate, and Money Supply and Micro Economy variables: Profitability, Leverage, Market Value, Earning Management, and Firm Size on Stock Return for all listed firms in Indonesian Stock Exchange during the period 2009-2013. The sample of this research were selected using the purposive sampling method and 357 firms or 1.785 observations data used in this research. It used panel regression method to analyze data with Eviews version 7st (Eviews 7). The results of this research shows that all Macro Economy variables and Profitability, Leverage, Market Value (Dividend Yield), and Earning Management are the variables that have significant effect to Stock Return. However this research found that Market Value (Book to Market Ratio), and Firm Size are insignificant to Stock Return in Indonesia Stock Exchange.
Analisis Pengaruh Corporate Governance dan Ukuran Perusahaan terhadap Manajemen Risiko pada Perusahaan di Bursa Efek Indonesia Arina Juwita; Teddy Jurnali
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.755

Abstract

This investigation means to break down the impact of corporate governance, and company size, on risk management in companies recorded on the Indonesia Stock Exchange. Risk management which is a dummy variable estimated through the presence of a risk management committee will be given an estimation of 1 and in the event that it doesn't have an estimation of 0. The independent variable used is corporate governance by using the proxy proportion of independent directors, board size, audit quality, company size and ownership institutional. This examination utilizes secondary data types, and the total population is 563 companies found on the Indonesia Stock Exchange in 2015 to 2017, where the example was chosen utilizing the purposive sampling method. Logistic regression analysis is a statistical method that will be used in this test. The consequences of this investigation clarify that audit quality has a significant negative effect, institutional ownership and firm size have a significant positive effect on risk management. The proportion of independent directors and the size of the board of commissioners do not affect risk.
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.
The Effect of Earnings Management And Institutional Ownership On Company Value With Social Responsibility Disclosure As A Moderating Wati, Erna; Jurnali, Teddy; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
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.v8i2.10135

Abstract

Purpose: This study aims to provide empirical insight into the moderating role of CSR on the influence of earnings management and institutional ownership on firm value, and to evaluate whether CSR weakens or strengthens the impact of both factors. Research Method: This study uses a quantitative approach with secondary data from annual reports and sustainability reports of companies in the consumer non-cyclical and basic materials industry sectors listed on the Indonesia Stock Exchange for the 2021-2022 period with 263 data. Data analysis was carried out using multiple linear regression tests using the purposive sampling method. Findings: The results of the study indicate that earnings management has a significant negative effect on firm value, while institutional ownership does not have a considerable effect. CSR strategy is proven to moderate the relationship between earnings management and firm value positively but does not moderate the relationship between institutional ownership and firm value. Implication: This study provides insight for companies and investors about the importance of CSR management to increase firm value. In addition, regulators can consider these results to formulate better corporate governance policies.
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 Agnesia Alamsyah Putri Amira Adfiani Andhika Bayu Andriko, Riko Antonia Sim, Cicilia Arina Juwita Ayu Fauzia Rahmah Chandra, Budi Elita Elita Erliani erna wati Febby Febby Handoko Karjantoro Husna Leila Yusran Indah Lilian Sari Br Ambarita Iskandar Itan, Iskandar Jaslyn Jaslyn Jenny Jenny Joan Joan Juma Pertiwi Juwita, Arina Karina, Ria Kezia Yohana Zai Lau, Andy Lim, Tiffany Meiliana Meiliana Melissa Melissa Mujiyati Irsad Nada Haniyyah Nany Tan Nindi Suci Rahmadani Nova Sari Manurung Nur Alficha Pertiwi, Juma Putri Salsabella Ricky Kurniadi Riko Andriko Rina Anggraini Robby Krisyadi Saffian Saffian Sama, Hendi Sari Dewi Sellinna Octaviani Septiany, Sheila Sihombing, Dame Afrina Silfia Nadilla Sudirman Sudirman Suhardjo, Iwan Sumantri, Sumantri Suparman, Meiliana Surny Surny Surya Chandra Susanti Susanti Tuanku Stefino Vaustine, Khellyn Vina Liesty Indriani Vonny Vonny Wazir, Nurul Azirah Binti Mohd Wulan Angreni Yolanda Masnita Yulianti Yulianti