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All Journal Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi : Transparansi dan Akuntabilitas IIJSE
S Sumayyah
Universitas Jenderal Achmad Yani Yogyakarta
Economics, Econometrics & Finance

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Pengaruh Komite Audit dan CEO Tenure Terhadap Kualitas Laporan Keuangan S Sumayyah; Nanda Ladepi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.257

Abstract

This study investigates the effect of committee audit on the quality of financial statements with proxies of real earnings management, and CEO tenure involvement in real earnings management for firms listed in Indonesia Stock Exchange (IDX). The study uses a  sample of 265 observation of publicly listed companies on the IDX for the fiscal year that ends on December 31, 2017 through 2019. The data analysis technique used is multiple linear regression analysis using eviews statistic. The result show that  audit committee negatively affects real earnings management while CEO tenure positively affects real earnings management practices.
Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence Dwi Haryono Wiratno; Krismiaji Krismiaji; Handayani Handayani; Sumayyah Sumayyah
Jurnal Maksipreneur Vol 12, No 2 (2023)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v12i2.1502

Abstract

This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association. Financial distress is measured by The Modified Altman Z-Score for emerging markets (EMZ score), earnings management is measured by discretionary accrual, and audit quality is measured by audit-firm size (Big4). Data analysis was performed with Pooled Least Square. Using data from Indonesian Mining Sector for 2016–2020, the research finds empirical evidence that financial distress firms involve in income-increasing accrual earning management, but such involvement is lower when firms are audited by Big 4 audit firms. This research contributes to previous literature about similar issues, specifically about the impact of financial distress on accrual earnings management. It also presents evidence about the role of audit quality in such an effect.
The Impact of Artificial Intelligence (AI) on Omnichannel Customer Experience Damayanti, Rizki Wahyuning; Sumayyah, Sumayyah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5841

Abstract

This research aims to determine the impact of Artificial Intelligence (AI) on Omnichannel Customer Experience (OCX). This research is quantitative with surveys as the data collection method. Data collection for this research was carried out on all Indonesian people. The data collection method uses an online questionnaire via Google Form which is obtained directly from the field and data collection is only carried out once and only represents at that time or cross- sectionally. The study collected data from 431 respondents in Indonesia. Hypothesis testing was performed using SEM-PLS with the SmartPLS software. The findings of this study suggest that dimension of AI can enhance the omnichannel customer experience.
SYSTEMATIC LITERATUR REVIEW: EQUITY CROWDFUNDING DALAM PERSPEKTIF INVESTOR Sumayyah, Sumayyah; Zahara, Inna
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.19267

Abstract

Systematic literature review, Equity Crowdfunding,Fintech, Perlindungan Investor, UMKM. Abstract− The equity crowdfunding business is also based on the principle of trust between the party providing funds, namely investors, and the party managing the funds of MSME actors. So from the case above, it seems that security and protection for investors is not directly proportional to the opportunities for business actors to obtain alternative capital. Therefore, equity crowdfunding investment can also be linked to agency theory. In this research, the descriptive qualitative method is proxied by a literature review. OJK regulations already contain consumer complaint services in the financial services sector. This regulation covers Equity Crowdfunding as a business subject and financial services institution. However, this regulation only provides facilities for consumers who have experienced losses due to violations by business subjects, so the existing protection approach is repressive. Meanwhile, in the context of implementing equity crowdfunding, which is included in the capital markets sector, the legal protection approach that is more emphasized is preventive protection. This is due to the importance of investor confidence in placing their investments in the capital market.
Co-Authors Dwi Haryono Wiratno Handayani Handayani Krismiaji Krismiaji Nanda Ladepi Rizki Wahyuning Damayanti Zahara, Inna