Garuda - Garba Rujukan Digital

Leverage, Tata Kelola Perusahaan, dan Manajemen Laba Riil Ananto Prabowo; Indah Sari Pangestu
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i1.133

Earnings management is conducted by key internal personels within a firm through the utility of accounting policy judgements which then mislead financial reports. The level of leverage and corporate governance have the ability to influence the degree of earnings management implementation. This research has an objective to examine the leverage and corporate governance mechanisms influence on real earnings management. This research population is included in 50 companies with the best corporate governance implementation in Indonesia for the period of 2012-2018. By using the purposive sampling method, 126 observations fit the sample criteria. This research uses a quantitative approach and secondary data with a random effects’ regression model. This research shows leverage and corporate governance mechanisms, when combined, affect real earnings management. This research's supplementary results show that leverage cannot limit real earnings management practice and consecutively on corporate governance mechanism. Independent board of commissioner negatively and significantly exert influence on real earnings management, followed by the audit committee, reducing real earnings management practice. Meanwhile, institutional and managerial ownership do not present a significant merit on real earnings management. This research implicates the policy maker in justifying good corporate governance and practioners to look upon the possibility of real activities manipulation.

Executives Compensation Impact Toward Shareholder Wealth: Company Performance (Empirical Study of Listed Companies in Indonesia Stock Exchange and Categorized as LQ45 Index) Ananto Prabowo; Devinta Palupi Indah Sari
Journal of Business and Behavioural Entrepreneurship Vol 4 No 1 (2020): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

This research aimed to examine the relationship between executives compensation toward shareholder wealth with company performance as a moderating variable. The first is to examine whether executives compensation influences company performance. Secondly, it examines whether executives compensation influences shareholder wealth. Thirdly, it examines whether company performance influences shareholder wealth. Lastly is to examine whether executives compensation influences shareholder wealth with company performance as moderating variable. The populations in this research are using the company that listed in Indonesia Stock Exchange (IDX) and categorized as LQ45 index that falls from 2013-2015. This research uses a purposive sampling method to collect a sample. The sample selected was analyzed using PLS (Partial Least Square) analysis which is an outer model and inner model. The results of this study show that executives compensation does not have a role to determine company performance. The second result shows that executives compensation has positive and influence shareholder wealth significantly. Another result shows that company performance has positive and influence shareholder wealth significantly. The last result shows that company performance is not a moderating variable in the relationship between executives compensation and shareholder wealth. Company performance is an independent variable that has a positive and significant relationship with shareholder wealth

Apakah Nilai Perusahaan, Profitabilitas dan Leverage Berpengaruh Pada Agresivitas Pajak? Prabowo Ananto; Narti Eka Putri
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.903

Terdapat pandangan yang berbeda tentang implikasi nilai perusahaan, profitabilitas dan leverage terhadap agresivitas pajak. Tujuan penelitian ini adalah untuk mengeksplorasi hubungan nilai perusahaan, profitabilitas dan leverage terhadap agresivitas pajak di Indonesia. Populasi dari penelitian ini adalah perusahan yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai dengan 2021. Dengan menggunakan purposive sampling method untuk penarikan sampel, maka diperoleh 1706 perusahaan yang diteliti. Penelitian kuantitatif ini menggunakan regresi panel data dengan GLS fixed-effect model untuk mengetahui pengaruh nilai perusahaan, profitabilitas dan leverage terhadap agresivitas pajak. Hasil penelitian ini menunjukkan adanya hubungan yang signifikan negatif antara nilai perusahaan dengan agresivitas pajak di Indonesia. Namun sebaliknya terdapat hubungan signifikan positif pada variabel profitabilitas dan agresivitas pajak. Demikian juga dengan variabel leverage dan agresivitas yang menunjukkan hubungan signifikan positif. Hasil tersebut disimpulkan dengan menggunakan robust standard error pada analisa regresi panel data. Dengan adanya penelitian ini maka akan menambah kontribusi studi empiris terhadap penelitian berikutnya yang menggunakan variabel yang sama.

Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Agresivitas Pajak Ananto Prabowo; Kharisma Dewi; Harsono Yoewono
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 2 (2021): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i2.170

The aim of this research is to examine the impacts of institutional ownership, independent commissioner, and company size on tax aggressiveness. Population of this research are companies that listed in Index Kompas 100 Indonesian Stock Exchange for the year 2014-2018. By using purposive sampling method, 135 companies were selected as samples. The type of data used in this research is secondary data. Meanwhile, the data analysis method that used in this research is descriptive statistics and multiple regression analysis. The analysis showed that institutional ownership has a positive association with tax aggressiveness. While, independent commissioner able at certain level insignificantly able to limit the tax aggressiveness practice. However, firm size affects significantly positive on tax aggressiveness. Further, finding indicates that three variables; Institutional ownership, independent commissioner, and company size together affect the tax aggressiveness.

The Severity of COVID-19 and Firm Market Value: How Does It Affect Firm? Ananto Prabowo
The Indonesian Journal of Accounting Research Vol 26, No 2 (2023): IJAR May - August 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.687

This paper is prompted by the lack of relevant studies on the implication of dangerous infections of contagious diseases caused by Coronaviruses in firms in Indonesia. Therefore, the purpose of this study is to examine the effect of the severity of Covid-19 infection on the market value of firms. Research of the Covid-19 severity on firm market value is presented in this study based on quarterly information of Indonesian listed firms. By employing a generalized least squares approach, the study concluded that the severity of Covid-19 has resulted in a significant decline in the market value of firms in Indonesia. Further findings regarding cash holdings suggest that substantial cash reserves can mitigate the adverse effects of Covid-19 by acting as a cushion to absorb shocks. The outcomes of this research complement the prevailing literature on Covid-19 and the market value of firms and provide considerations for both theoretical and practical applications.

Apakah Manajemen Laba dan Tipe Struktur Kepemilikan Institusional dapat Meningkatkan Nilai Perusahaan? Prabowo, Ananto
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.4753

The purpose of this research is to empirically identify the influence of earnings management and corporate governance toward firm value. Good corporate governance is measured by two types of institutional ownership: long-term/pressure-resistance and short-term/pressure-sensitive. The purposive sampling method is being utilized to do sampling on property, real estate & building construction firms which are listed at the Indonesian Stock Exchange (IDX) for the period of five years (2016-2020). In accordance with the method is identified 53 firms that are suitable for the research with a total sample of 265 firm-years observasion. Weighted least square regression method is implemented to test hypothesizes. The result indicates that earnings management positivelyffect the firm value. In addition, market risk and sales growth able to increase firm value measured by Tobinâ€™s Q ratio.

Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit Ananto Prabowo; Desy Ria Wibawa
JAS (Jurnal Akuntansi Syariah) Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i1.315

The purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption. The reason for research is that the quality of the financial report is essential for decision-making purposes both internally and externally. This research is quantitative by utilizing secondary data. The analysis uses multiple regressions. The research showed that public accountants’ tenure and rotation have a positive impact but not significant on audit quality, where tenure and rotation on accounting firms have a negative impact but do not significantly influence audit quality.

Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications Yoewono, Harsono; Prabowo, Ananto
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4572

This study investigates how the implementation of mobile banking and enterprise risk management (ERM) contributes to the success of financial institutions in a rapidly evolving financial environment. To understand the relationship between ERM, mobile banking adoption, and bank performance, we surveyed 250 senior bankers from the 25 largest banks in Indonesia using Partial Least Squares Structural Equation Modeling (PLS-SEM). Our findings indicate that effective ERM implementation positively affects bank performance. Mobile banking enhances customer convenience, streamlines operations, and broadens market reach, increasing customer satisfaction, operational efficiency, and profitability. Additionally, using mobile banking applications mediates the positive indirect impact of ERM on bank performance. This research highlights that ERM's effect on Indonesian banking performance is partly mediated by adopting mobile banking applications. The study contributes to the literature on RBV theory, which suggests that banks can create innovative ERM strategies and leverage its unique resources, such as mobile banking, to remain competitive and sustain their performance. The innovation aligns with the principles of TAM, which highlights the significance of perceived usefulness and ease of use in technology adoption.

Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications Yoewono, Harsono; Prabowo, Ananto
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4572

This study investigates how the implementation of mobile banking and enterprise risk management (ERM) contributes to the success of financial institutions in a rapidly evolving financial environment. To understand the relationship between ERM, mobile banking adoption, and bank performance, we surveyed 250 senior bankers from the 25 largest banks in Indonesia using Partial Least Squares Structural Equation Modeling (PLS-SEM). Our findings indicate that effective ERM implementation positively affects bank performance. Mobile banking enhances customer convenience, streamlines operations, and broadens market reach, increasing customer satisfaction, operational efficiency, and profitability. Additionally, using mobile banking applications mediates the positive indirect impact of ERM on bank performance. This research highlights that ERM's effect on Indonesian banking performance is partly mediated by adopting mobile banking applications. The study contributes to the literature on RBV theory, which suggests that banks can create innovative ERM strategies and leverage its unique resources, such as mobile banking, to remain competitive and sustain their performance. The innovation aligns with the principles of TAM, which highlights the significance of perceived usefulness and ease of use in technology adoption.

STRATEGI PEMBERDAYAAN LINGKUNGAN SEKOLAH MELALUI PENCEGAHAN DAN PENANGANAN KEKERASAN SEKSUAL PADA MA RAUDLATUL IRFAN Hidayat, Wanda Gema Prasadio Akbar; Primadini, Intan; Prabowo, Ananto; Putri, Jasmine; Kega, Isysya; Rachel, Marchella
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37168

Kegiatan PKM ini bertujuan untuk mencapai SDGs No. 5 (Kesetaraan Gender), SDGs No. 4 (Kualitas Pendidikan), dan SDGs No. 3 (Hidup Sehat & Sejahtera). Kegiatan PKM ini kami laksanakan di MA Raudlatul Irfan. Kegiatan PKM ini melibatkan guru dan siswa. Melalui program kegiatan PKM, guru dan siswa berhasil meningkatkan pemahaman tentang kekerasan seksual, kekerasan berbasis gender online (KBGO), dan kekerasan di lingkungan sekolah. Peningkatan ini penting untuk menciptakan lingkungan sekolah yang lebih aman. Pelatihan untuk guru menunjukkan hasil positif, dengan akurasi jawaban meningkat dari 44,76% pada pre-test menjadi 75,71% pada post-test, menandakan mereka siap menangani kasus kekerasan dan memahami prosedur pelaporan. Peserta pelatihan tentang KBGO juga mengalami peningkatan pemahaman yang signifikan, dari 47% menjadi 64%, sehingga lebih responsif terhadap ancaman kekerasan berbasis gender di era digital. Pemahaman siswa tentang kekerasan di sekolah juga meningkat, dari 25,99% menjadi angka yang jauh lebih tinggi setelah pelatihan, membuat mereka lebih mampu mengenali berbagai bentuk kekerasan, seperti bullying dan diskriminasi. Secara keseluruhan, program ini berhasil meningkatkan kesadaran dan pengetahuan peserta, mendukung terciptanya lingkungan belajar yang lebih sehat dan aman.

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search