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<![CDATA[PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Naufal Afif Fitroni]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v15i1.4575
<![CDATA[The aim of this study is to identify the influence of gender diversity in the board of commissioners, board of directors, and audit committee for earnings management. This study in a quantitative tested with multiple linear regression. Gender diversity in this study was calculated using the proportion of female gender on each board. The object of this research is all companies listed in the Indonesia Stock Exchange (IDX), except for the financial sector for the period 2017-2019. The sample used in 1136 firms. The results of this study indicate that gender diversity on the board of directors has a positive effect on earnings management, while gender diversity on the board of commissioners and audit committee has no significant impact on earnings management. The conclusion obtained is that the presence of female gender on the board of directors will affect the earnings management, while on the board of commissioners and audit committee both male and female gender has an equal chance to do the earnings management.]]>
<![CDATA[The Time Horizon of Corporate Governance Effect on Firm Performance and the Role of Corporate Secretary: A Study of Indonesia Listed Financial Firms ]]>
<![CDATA[Yie Ke Feliana]]>;
<![CDATA[Ella Rahayu]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v5i3.1729
<![CDATA[Corporate governance is still an important issue today because poor governance can be the cause of business failure. Therefore, good governance is needed to maintain business sustainability. This study aims to examine and analyze the effect of corporate governance, namely the board of commissioners, audit committee and risk monitoring committee on the company's current and long-term performance. In addition, corporate secretary is added as a variable that moderates the influence of the board of commissioners on firm performance. The object of research are financial firms listed on the BEI in 2017-2020. This study found that a qualified corporate secretary can positively moderate the proportion of independent commissioners on the company's current and long-term performance. Audit committee qualifications have a significant positive effect on current and long-term performance. The meeting of the risk monitoring committee has no effect on the firm's performance for the current year but has a significant positive effect on the firm's long-term performance. Considering these results, this study suggests that companies should implement good governance today because it has an impact on firm performance in the future.]]>
<![CDATA[AUDIT QUALITY DURING THE COVID-19 PANDEMIC ]]>
<![CDATA[Hansel Widyadhana]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[The COVID-19 pandemic has clearly become a challenge for all sectors to undergo a new normal, including auditors. KAP has made many adjustments during the audit process during the pandemic. This adjustment includes audit procedures, employment, and work culture. Researchers want to know how audit quality is during the Covid-19 pandemic. In this study the researchers positioned themselves as participant observers and conducted observations and interviews with KAP X employees. Researchers observe that during a pandemic, auditors will be vulnerable to audit bias. The researcher succeeded in concluding several audit biases and how the influence of each of these biases affects audit quality and concludes several aspects of the auditor's self, such as the right to disconnect, which can affect audit quality The audit quality factor emphasized in this study is more towards internal factors, namely the auditor himself. The researcher raises the audit bias factor as one aspect that arises from within the auditor.]]>
<![CDATA[Pengaruh tingkat kewaspadaan terhadap konservatisme akuntansi ]]>
<![CDATA[Koeswanto, Michelle Angeline]]>;
<![CDATA[Feliana, Yie Ke]]>;
<![CDATA[Eriandani, Rizky]]>
<![CDATA[ Jurnal Ekonomi Modernisasi Vol. 19 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jem.v19i1.8066
<![CDATA[Applying conservatism in financial reporting is essential for enterprises dealing with uncertainty in a dynamic business environment. The study aims to determine the impact of uncertainty on the business environment based on the level of caution against accounting conservatism. There are two levels of alertness: alert and inert. The study used 849 samples of non-financial sector enterprises listed in the Indonesian Stock Exchange for 2019–2021. They were processing data using moderated regression. Research shows that companies with a high level of uncertainty in their business environment are less conservative. Instead, inert ones with low uncertainty about the environment are more conservative. Companies with a readiness to cope with changes in circumstances tend to be more aggressive in reporting and are likely to prefer to disclose risk factors for uncertainties rather than reporting conservatively. The research implications show that the uncertainty of the business environment based on the level of vigilance influences conservatism.]]>
<![CDATA[FINANCIAL CONDITION MODERATED THE EFFECTIVENESS OF AUDIT COMMITTEETOREDUCE EARNINGSMANAGEMENT ]]>
<![CDATA[Michella Maria Virgine Prayogo]]>;
<![CDATA[Yie Ke Feliana]]>;
<![CDATA[Aurelia Carina Christanti Sutanto]]>
<![CDATA[ Manajemen dan Bisnis Vol 12, No 2 (2013): September 2013 ]]>
Publisher : <![CDATA[Department of Management - Faculty of Business and Economics. Universitas Surabaya. ]]>
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DOI: 10.24123/jmb.v12i2.21
<![CDATA[Some cases of financial fraud invite inquiries about the effectiveness of corporategovernance mechanism in financial distress companies. This study empiricallyexamines whether the financial distress moderate the impact of corporate governancemechanism to earnings management. The sample of this study is manufacturingcompanies listed at Indonesia Stock Exchange for period 2010 -2012. Discretionaryaccruals are used as a proxy for earnings management, while financially distressed andnon-distressed firms are identified based on Altman Z-score test. Corporate governancemechanism is measured by four characteristics of the audit committee, i.e. size (totalnumber of audit committee members), independence (audit committee composition),activity(frequency of audit committee meeting), and expertise (the number of auditcommittee have finance or accounting background).This study finds that (1) financialdistress does not moderate the impact of total members of audit committee to earningsmanagement; (2) financial distress does not moderate the impact of frequency of auditcommittee meeting to earnings management; (3) financial distress does not moderatethe impact of audit committee composition to earnings management; (4)financialdistress moderates the impact of audit committee finance/accounting knowledge toearnings management. These results suggestthat the effectiveness corporate governanceis low, and finance/accounting literacy of audit committee should be alert.Beberapa kasus manipulasi keuangan pada perusahaan yang mengalami kesulitankeuangan mengundang pertanyaan terkait efektifitas mekanisme tata kelola perusahaan.Penelitian ini secara empiris menguji apakah kondisi kesulitan keuangan dapatmemoderasi pengaruh mekanisme tata kelola perusahaan terhadap manajemen laba.Sampel dari penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di BursaEfek Indonesia periode 2010-2012.Discretionary accruals digunakan sebagai proksiuntuk manajemen laba, sedangkan kondisi kesulitan keuangan diidentifikasimenggunakan uji Altman Z-score. Mekanisme tata kelola perusahaan diukur dengan 4karakteristik komite audit, yaitu ukuran (jumlah anggota komite audit), independensi(komposisi komite audit), aktivitas (frekuensi pertemuan komite audit), dan keahlian(jumlah anggota komite audit yang memiliki latar belakang keuangan atau akuntansi).Penelitian ini menemukan bahwa (1) kondisi kesulitan keuangan tidak memoderasipengaruh jumlah anggota komite audit terhadap manajemen laba; (2) kondisi kesulitankeuangan tidak memoderasi pengaruh frekuensi pertemuan komite audit terhadapmanajemen laba; (3) kondisi kesulitan keuangan tidak memoderasi pengaruh komposisikomite audit terhadap manajemen laba; (4) kondisi kesulitan keuangan memoderasi pengaruh jumlah anggota komite audit yang memiliki latar belakang keuangan atauakuntansi terhadap manajemen laba. Hasil ini menunjukkan bahwa efektifitas tatakelola perusahaan masih rendah dan anggota komite audit yang memiliki latar belakangkeuangan atau akuntansi harus mewaspadainya.]]>
<![CDATA[The Influence of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesian Listed Companies 2021–2023 ]]>
<![CDATA[Angir, Winna Octaviana]]>;
<![CDATA[Feliana, Yie Ke]]>
<![CDATA[ APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April ]]>
Publisher : <![CDATA[APSSAI ]]>
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DOI: 10.26418/apssai.v5i1.117
<![CDATA[Research aims: This study aims to determine the effect of corporate governance on corporate social responsibility in companies. Design/Methodology/Approach: This study uses secondary data, specifically annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. A total of 718 companies that meet the criteria were selected for analysis. Research findings: This study found that board independence, women on the board, and audit committee independence had no effect on corporate social responsibility disclosure. Meanwhile, board size and ownership concentration had a significant positive effect on corporate social responsibility disclosure. Theoretical contribution/Originality: This study fills the literature gap on the influence of board of commissioners' characteristics on CSR disclosure in Indonesia and examines the differences in findings from previous studies. Practitioner/Policy implication: This research provides guidance for companies in improving governance and supports regulators in strengthening CSR regulations.]]>
<![CDATA[Pengaruh ownership structure terhadap earnings management ]]>
<![CDATA[Yie Ke Feliana]]>;
<![CDATA[Richard Valentino Salim]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v18i1.6321
<![CDATA[Purpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and 2021. Methods – The research utilizes a sample of 1,327 firm-year observations, comprising 904 companies for accrual earnings management analysis and 423 companies for real earnings management analysis. Established models are employed to measure earnings management. Findings – The results indicate that state ownership does not significantly affect either accrual or real earnings management. Institutional ownership has a significant positive effect on accrual earnings management but no significant impact on real earnings management. Meanwhile, managerial ownership has no significant effect on accrual earnings management but exerts a significant negative influence on real earnings management. Implications - These findings provide insights for regulators, investors, and corporate governance stakeholders regarding the role of ownership structure in earnings management practices. Policymakers may consider these results when designing regulations to enhance financial reporting transparency. Originality – This study contributes to the literature by examining the distinct effects of different ownership structures on both accrual and real earnings management within the Indonesian market, offering empirical evidence from a recent dataset.]]>
<![CDATA[Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI ]]>
<![CDATA[Fany -]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 1 (2019) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v11i1.1545
<![CDATA[This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression. In addition, this study uses 496 samples of non-financial sector business entities listed on the Indonesia Stock Exchange period 2014-2015. Practice Earning management will be proxied with discretionary accrual. The audit committee will be proxied with the number of audit committees, independent audit committees, audit committee expertise, and frequency of meetings of the audit committee. At audit quality will be proxied with auditor's reputation, industry specialist auditor, and audit tenure. The results show that audit committees and auditor reputation have an affective role in decreasing earning management. The audit committee and industry specialization auditors have no effect on earning management. Similarly, the audit committee and long audit period also no effect on earning management. On the audit committee, audit tenure, and industry specialist auditors have no effect on earning management. However, the auditor’s reputation has a negative effect on earning management. Keywords: Audit Committee, Audit Quality, Earning Management.]]>
<![CDATA[Penghindaran Pajak dan Risiko Kejatuhan Harga Saham: Tata Kelola Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Eunike Apriella Wijono]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v6i9.8952
<![CDATA[This study aims to examine the relationship between tax avoidance and the stock price crash risk as well as the moderating effect as a mechanism of good corporate governance. This study uses a sample of listed companies on the IDX for the 2021-2022 by using panel data regression. This research is motivated by the opportunistic behavior of managers in hoarding negative information that accumulates and causes the risk of falling stock prices in the future. The results of this study found that there is a positive relationship between tax avoidance and the risk of stock price crashes when using the TA model and firm size with firm sigma as a dividing variable or firm sigma that is not more than average. The corporate governance mechanism also has an insignificant moderating impact on that relationship. This study presents ideas and contributions to the relationship between tax avoidance and the risk of stock price crashes with the moderating effect of corporate governance in Indonesia]]>
<![CDATA[PENDAMPINGAN PELAPORAN KEUANGAN SEDERHANA DAN E-COMMERCE BAGI UMKM TEGAR MANDIRI SURABAYA ]]>
<![CDATA[Purnomo, Hanny]]>;
<![CDATA[Sugiarti, Yenny]]>;
<![CDATA[Feliana, Yie Ke]]>;
<![CDATA[Wijaya, Riesanti Edie]]>
<![CDATA[ Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Dharmawangsa ]]>
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DOI: 10.46576/rjpkm.v4i2.2857
<![CDATA[Salah satu kegiatan bisnis yang dapat dilakukan oleh semua lapisan masyarakat yaitu membuka usaha Mikro, Kecil dan Menengah (UMKM). UMKM merupakan jenis usaha yang dapat menjadi salah satu pilihan yang dapat digunakan oleh Pemerintah untuk mengatasi masalah ekonomi di lapisan masyarakat. Selain itu UMKM dapat mengatasi dari pengangguran karena dapat menyerap tenaga kerja di Indonesia. UMKM Tegar Mandiri yang bergerak di bidang produksi makanan dan minuman. Mitra memiliki beberapa varian produk diantaranya adalah tempe dan mendoan, bumbu pecel, dan berbagai minuman ringan seperti sari kedelai, sinom, dan jus buah. Produk ini masih dipasarkan secara tradisional melalui konsinyasi insta retail modern Indomaret, serta UMKM juga belum memiliki pencatatan yang memadai terkait transaksi keuangannya. Hasil pendampingan menujukkan mitra mampu mengimplementasikan pelaporan keuangan sederhana serta mampu menggunakan E-Commerce sebagai media untuk memasarkan produknya dan memperluas jangkauan pemasaran]]>
