Articles
<![CDATA[CEO characteristics and earnings management: evidence from Indonesia ]]>
<![CDATA[Ameila Ameila]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ Journal of Management and Business Vol 20, No 2 (2021): SEPTEMBER 2021 ]]>
Publisher : <![CDATA[Department of Management - Faculty of Business and Economics. Universitas Surabaya. ]]>
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DOI: 10.24123/jmb.v20i2.517
<![CDATA[The CEO has an important role as a decision maker in the company and is responsible for the company's performance. This study was conducted to measure the effect of CEO on earnings management in 495 samples of non-financial companies listed on the Indonesia Stock Exchange in 2017-2019 using panel regression analysis with classical assumption testing. The results of panel regression examiners show that there is no significant effect between female CEOs and CEO turnover on earnings management proxies with discretionary accruals. Meanwhile, CEO tenure and company size show a significant negative relationship with earnings management. On the other hand, leverage and return on assets have a significant positive effect on earnings management. In addition, there is no significant influence between company age and Market to Book ratio on earnings management.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS MANAGEMENT: MANAGERIAL ENTRENCHMENT SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Steven Khosasi]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v7i1.2869
<![CDATA[Abstrak: Penelitian ini bertujuan menguji pengaruh managerial entrenchment terhadap hubungan tanggung jawab sosial perusahaan (CSR) dengan praktik manajemen laba. Data yang digunakan adalah semua perusahaan sektor manufaktur yang terdaftar di BEI periode 2016-2018. Proksi yang digunakan untuk mengukur managerial entrenchment adalah kepemilikan saham CEO dan masa jabatan CEO. Pengolahan data menggunakan moderated regression analysis. Hasil penelitian yang diperoleh menyatakan bahwa tanggungjawab sosial perusahaan berpengaruh negatif terhadap manajemen laba, sedangkan masa jabatan CEO dan kepemilikan saham CEO tidak memberikan pengaruh terhadap hubungan tanggung jawab sosial perusahaan dengan manajemen laba. Selain itu, pada penelitian ini juga menemukan bahwa masa jabatan CEO memiliki pengaruh yang signifikan terhadap kesenjangan tanggung jawab sosial perusahaan. Penelitian ini memberikan implikasi bahwa walaupun managerial entrenchment tidak merusak hubungan CSR dan tindakan manajemen laba, namun managerial entrenchment menentukan jenis aktifitas CSR yang dilakukan perusahaan. Abstract: This study aims to examine the effect of managerial entrenchment on the relationship between corporate social responsibility (CSR) and earnings management practices. The data used are all manufacturing sector companies listed on the IDX for the 2016-2018 period. The proxies used to measure managerial entrenchment are CEO's share ownership and CEO's tenure. Data processing using moderated regression analysis. The results obtained indicate that corporate social responsibility harms earnings management. At the same time, the tenure of the CEO and CEO's share ownership does not affect the relationship between corporate social responsibility and earnings management. In addition, this study also found that CEO tenure has a significant influence on the corporate social responsibility gap. This study implies that although managerial entrenchment does not damage the relationship between CSR and earnings management actions, managerial entrenchment determines the company's types of CSR activities.]]>
<![CDATA[Pengaruh Kekuatan Pasar dan Persaingan Industri Terhadap Hubungan Tata Kelola Perusahaan dan Manajemen Laba ]]>
<![CDATA[Cindy Alexandra]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v22i1.692
<![CDATA[This study examines how market forces and industry competition affect the correlation between corporate governance and earnings management. The test breaks the sample based on market forces and industry competition. The research sample uses non-financial companies listed on the Indonesia Stock Exchange (IDX) throughout the 2018-2020 period. The results of this study state that when market power is high, earnings management is low, while industrial competition does not affect earnings management. In its influence on the relationship between good corporate governance and earnings management, only market power have an influence so that only market power cause the inconsistency. Penelitian ini bertujuan menguji bagaimana kekuatan pasar dan persaingan industri mempengaruhi korelasi antara tata kelola perusahaan dengan manajemen laba. Pengujian dilakukan dengan pecah sampel bedasarkan kekuatan pasar dan persaingan industry. Sampel penelitian menggunakan perusahaan non-keuangan yanng terdaftar di Bursa Efek Indonesia (BEI) sepanjang periode 2018-2020. Hasil dari penelitian ini menyatakan ketika kekuatan pasar tinggi maka manajemen laba rendah sedangkan persaingan industri tidak mempengaruhi manajemen laba. Dalam pengaruhnya terhadap hubungan tata kelola perusahaan dengan manajemen laba, hanya kekuatan pasar yang memiliki pengaruh sehingga hanya kekuatan pasar yang menyebabkan ketidakkonsistenan tersebut.]]>
<![CDATA[PENERAPAN AUDIT DALAM MENILAI KEWAJARAN PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI “X” DI JEMBER ]]>
<![CDATA[M.Yoga Dharma Putra]]>;
<![CDATA[Eko Pudjo Laksono]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v6i2.453
<![CDATA[This study aims to determine the fairness of presentation of financial statements, visible in the Cooperative "X" in Jember after an external audit conducted primarily in parts prone to misstatements and fraud in the financial statements that management can take immediate preventive measures that misstatements and fraud does not happen again in the cooperatives. Research object is lifted financial statements. The research focuses on the fairness of presentation of financial statements Cooperative "X" engaged in agri commodities TBN tobacco. In the collection and processing of data, the steps taken is to conduct a survey to cooperatives X in Jember to obtain information - information about the overview and organizational conditions. After data collection was conducted through questionnaires, interviews and observation and document analysis Of the results the application of audit for assess the fairness of financial statements business entity the year 2012 known that difference that arises on account sales due business entity wrong recorded sales who not supposed recognized in the year 2012 so that the thing has impact against another account and audit opinion about fairness of financial statements. Cooperative X needs to be more consistent in presenting any corresponding accounts in the financial statements the accounting policies used.Keyword : financial statements, the audit of financial statements, the fair presentation of the financial statements]]>
<![CDATA[The Value Relevance of Quantity and Quality of Sustainability Reporting: Evidence from Indonesia ]]>
<![CDATA[Merelyn Merelyn]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i1.41533
<![CDATA[This study aims to determine the value relevance of the quantity and quality of sustainability report disclosure by examining its effect on firm value. The population of this research are companies from all sectors that are listed on the Indonesian Stock Exchange and published sustainability reports in 2015-2020. The final sample that meets the research criteria is 267 companies. This study uses a multiple linear regression test model with 3 dependent variables as a proxy for firm value, namely log Tobin's Q (TQ), Return on Assets (ROA), and Market Capitalization (MC). Two independent variables in the model, namely the quantity and quality of sustainability report disclosures are calculated by analyzing the content of the sustainability report according to the 2018 GRI standards. This study provides results where both the quantity and quality of the sustainability report disclosures have no effect on the value of the company, which means they are not value relevant.]]>
<![CDATA[MANAJEMEN RISIKO, DEWAN DIREKSI, KOMITE AUDIT DAN KINERJA PERUSAHAAN PADA INDUSTRI PERBANKAN ]]>
<![CDATA[Yolanda Limena]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.2 No.2 Edisi Desember 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Bengkulu ]]>
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DOI: 10.36085/jakta.v2i2.2877
<![CDATA[Penelitian dilakukan dengan tujuan mengetahui bagaimana pengaruh manajemen risiko, dewan direksi dan komite audit terhadap kinerja perusahaan. Hingga saat ini masih terjadi kesenjangan dan perpaduan variabel antara manajemen risiko dan tata kelola yang masih jarang dilakukan. Penelitian ini menggunakan sektor perbankan yang terdaftar pada Bursa Efek Indonesia periode tahun 2018 - 2020 dengan sampel sebesar 99 perusahaan. Hasil dari penelitian ini menunjukkan manajemen risiko dengan indikator risiko kredit dan risiko likuiditas berpengaruh secara negatif terhadap kinerja perusahaan. Semakin besar kedua risiko ini, maka kinerja bank akan semakin menurun. Selain itu, untuk tata kelola yang diproksikan dengan kepemilikan dewan direksi, ukuran komite audit dan rapat komite audit tidak memiliki pengaruh terhadap kinerja perusahaan. Sedangkan untuk variabel ukuran dewan direksi memiliki pengaruh secara negatif terhadap kinerja perusahaan yang menandakan semakin banyak jumlah dewan direksi maka kinerja akan semakin terhambat]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE DAN KINERJA PERUSAHAAN ]]>
<![CDATA[Celine Florencia wedjaja]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ RISTANSI: Riset Akuntansi Vol. 3 No. 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang ]]>
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DOI: 10.32815/ristansi.v3i2.1317
<![CDATA[This study aims to analyze the effect of Corporate Social Responsibility Expenditure on company performance and the effect of firm-specific economic variables on Corporate Social Responsibility Expenditure. The research population is all companies listed on the Indonesia Stock Exchange (IDX) except for the banking sector and other financial institutions from 2016 to 2019. Based on the purposive sampling method, 372 samples were obtained. The data is taken from the company's financial statements and tested using the multiple linear regression method. The results of this study indicate that CSR expenditure has a significant effect on ROA, but has no significant effect on CFO. Other findings show that CFO, size, and PM have a significant effect on CSR expenditure. Meanwhile, cash, ATO, and leverage have no significant effect on CSR expenditure.]]>
<![CDATA[Corporate social responsibility disclosure dan financial transparency ]]>
<![CDATA[Maria Cristine]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ INOVASI Vol 19, No 2 (2023): Mei ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jinv.v19i2.12120
<![CDATA[Hasil studi terdahulu menunjukkan bahwa terdapat pengaruh CSR disclosure terhadap financial transparency. CSR disclosure yang dilakukan perusahaan bersifat sukarela. Oleh karena itu, penelitian ini dilakukan bertujuan untuk melihat apakah CSR disclosure perusahaan memiliki pengaruh terhadap financial transparency perusahaan. Proksi yang digunakan untuk mengukur financial transparency dalam penelitian ini menggunakan laba agresif dan penghindaran kerugian dengan kepemilikan secara institusi dan retail sebagai variabel yang memoderasi financial transparency dimana presentase kepemilikan saham akan menentukan tingkat transparansi. Sampel yang digunakan adalah sebanyak 288 perusahaan selama tahun 2016-2018 dengan menggunakan ordinary least square regression. Hasil menunjukkan bahwa CSR disclosure memiliki pengaruh signifikan negatif terhadap penghindaran kerugian. Selain itu, tidak terdapat pengaruh laba agresif terhadap CSR disclosure. Implikasi yang diharapkan yaitu menunjukkan pengaruh CSR disclosure terhadap financial transparency.]]>
<![CDATA[Playground Facilities, Augmented Reality and K3L Training, As well as Making a Video Profile as an Effort to Develop the Potential of Educational Tourism in Kesiman Village ]]>
<![CDATA[Rizky Eriandani]]>;
<![CDATA[Esti Dwi Rinawiyanti]]>;
<![CDATA[Fidelis Arastyo Andono]]>;
<![CDATA[Argo Hadi Kusumo]]>
<![CDATA[ Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Lancang Kuning ]]>
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DOI: 10.31849/dinamisia.v7i3.12670
<![CDATA[Kesiman Village is located in the Trawas District of the Mojokerto Regency in East Java. Kesiman Village possesses unrealized natural potential and is currently attempting to become a tourist village. Therefore, the Community Empowerment Program Team at the University of Surabaya (Ubaya) facilitated the idea. The service team provided Kesiman Village with children's play facilities, including a playground with quite comprehensive play equipment, including swings, suspension bridges, slurutans, and mini wall climbing. In addition, as a safety measure, the Ubaya Team provided supporting equipment such as information boards (posters) with Augmented Reality for playing equipment and medical equipment (P3K). The abstract contains. The Ubaya Team held Occupational Safety, Health, and Environment (K3L) training for staff and villagers in order to support the provision of safe and comfortable educational tours. The Ubaya Team provided separate bins for organic and non-organic waste as well as plastic bottles in addition to playground equipment. With the conclusion of this program, Kesiman Village is expanding and advancing, thereby increasing the villagers' standard of living.]]>
<![CDATA[KEBIJAKAN DIVIDEN DAN VOLATILITAS HARGA SAHAM: PERIODE SEBELUM DAN SELAMA PANDEMI COVID-19 ]]>
<![CDATA[Chintia Angelina]]>;
<![CDATA[Rizky Eriandani]]>;
<![CDATA[Felizia Arni Rudiawarni]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v23i1.15498
<![CDATA[Abstract Stock price volatility is a risk that must be faced by shareholders when owning a share. High volatility indicates that a company’s stock price is move very quickly and the difference between the highest and the lowest price is very significant. Stock price volatility can be influenced by several factors, one of the factor is dividend policy which consists of dividend payout ratio and dividend yield. Dividends carry information that show company’s performance so dividend can cause a reaction in the market in which can affect the company’s stock price. This study aims to analyze whether dividend payout ratio and dividend yield can affect stock price volatility. This study was carried out for all company that listed on the IDX during 2017-2021. The data used in this study is secondary data and using purposive sampling to determine the sample that will be used. The number of samples used in this study was 1867 and the analysis technique used wast multiple linear regression test. The results of this study indicate that dividend payout ratio and dividend yield have a significant effect and han an opposite relationship. This study shows that the higher dividend payout and dividend yield, the stock price volatility will be lower. In addition, the results of this study also show that firm size and earning per share also have a significant effect on stock price volatility. Future research can focus on other factors that can affect stock price volatility dividend policy and use other external factors that can affect stock price volatility.]]>
