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All Journal Krisna: Kumpulan Riset Akuntansi KEUNIS Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Bisnis dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Accounting Auditing and Business BUDGETING : Journal of Business, Management and Accounting Jurnal Akuntansi dan Keuangan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Trilogi Accounting & Business Research Eduvest - Journal of Universal Studies IIJSE Adpebi Science Series Indonesian Journal of Auditing and Accounting Akurasi
Lastiati, Anies
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Trilogi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Neuroscience Social Sciences Other

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Journal : Adpebi Science Series

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Do Stakeholder Pressure and Profitability Matter to The Quality of Sustainability Report? Pratiwi, Andien Mirza; Lastiati, SE.Ak., MHRM., M.Ed.St., CA, Anies
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.382

Abstract

This research aims to examine the relationship between stakeholder pressure (SP) and sustainability reporting quality (SRQ). This research method is quantitative. The sample for this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) in 2020-2022. The research data source uses financial report data, annual reports, and sustainability reports. Stakeholders pressure' impact, with its 4 main indicators, on the quality of the company's sustainability report. Moreover, this study also evaluate the role of profitability in strengthening the stakeholders pressure's influence on sustainability reporting quality. The results show that stakeholder pressure is proven to have a positive and significant effect on sustainability reporting quality and the profitability also strengthens the effect.
Does Managerial Ability Affect Earnings Quality? Nabiilah; Lastiati, Anies
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.388

Abstract

This research aims to evaluate the influence of managerial ability on earnings quality. Moreover, it also tests whether institutional ownership is able to moderate the relationship between managerial ability and earnings quality. This quantitative research is conducted using data from manufacturing companies listed in the Indonesian Stock Exchange 2021-2022. The research results show that there is a significant influence between managerial ability and earnings quality in a negative direction.
Co-Authors Aganeka Pratama Almas, Salsabila Amalia Restika Amelia Rizqia Ananda Putri Harfie Dame Fransisca, Rini Deni Saputra Destika Maulia Nabiilah Nur Alifah, Azahra Nur Awlia Az’ari Nurhinudin, Iip Prameswari, Sekar Natasya Pratiwi, Andien Mirza Purba, Odeneska J.A. Puspita, Della Rahayu, Aprilia Putri Ramayanti, Rizka Rani Faradilla Salsabiela, Chintya Sari, Ade Hanifah Soenaria, Syaiful Rahman Yuliana, Nurul