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<![CDATA[PENGARUH EARNINGS MANAGEMENT TERHADAP KONSERVATISMA AKUNTANSI ]]>
<![CDATA[FIVI ANGGRAINI]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v10i1.120
<![CDATA[The objective of the research is to find out empirical evidence of the influence of earnings management on conservatism accounting. The population of the study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria manufacturing business publishing financial statement of per 31 December. There were 58 companies meeting the criteria. Data analysis was carried out in terms of financial report during 2001-2006. The hyphoteses of research were tested using logistic regression. The research prove that if related by earnings management, company manager tend to use the accountancy which conservative not will limit the action of opportunistic management. The results show that earnings management influence conservatism accountancy is not consistent used company in Indonesia because still the existence of some of more opting company to use the conservative accountancy or use the accountancy is not conservative.]]>
<![CDATA[PENGARUH STRATEGI BISNIS, CAPITAL INTENSITY DAN MULTINATIONALITY TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Fivi Anggraini]]>;
<![CDATA[Nadia Dwi Astri]]>;
<![CDATA[Arie Frinola Minovia]]>
<![CDATA[ Menara Ilmu Vol 14, No 2 (2020): VOL. XIV NO. 2 JULI 2020 ]]>
Publisher : <![CDATA[LPPM Universitas Muhammadiyah Sumatera Barat ]]>
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DOI: 10.31869/mi.v14i2.1961
<![CDATA[Pajak dianggap sebagai beban bagi perusahaan karena akan meningkatkan biaya dan mempengaruhi laba. Salah satu upaya yang dilakukan oleh perusahaan dalam meminimalkan beban pajak adalah dengan melakukan penghindaran pajak. Penghindaran pajak adalah upaya hukum untuk mengurangi pajak terhutang. Di antara faktor-faktor yang mempengaruhi penghindaran pajak adalah strategi bisnis, intensitas modal, dan multi-kebangsaan. Studi ini menguji secara empiris pengaruh strategi bisnis, intensitas modal, dan multi-kebangsaan terhadap penghindaran pajak di perusahaan sub-sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sumber data diperoleh dari situs web Bursa Efek Indonesia www.idx.co.id, yang berjumlah 28 perusahaan dengan total 140 pengamatan. Hasil penelitian ini membuktikan bahwa hanya intensitas modal yang mempengaruhi penghindaran pajak di perusahaan sub sektor properti dan real estat. Namun, pengaruh strategi bisnis dan multi-kebangsaan mempengaruhi penghindaran pajak belum terbukti. Penelitian ini menyiratkan bahwa pembuat kebijakan pajak harus lebih berhati-hati dalam membuat kebijakan agar tidak menjadi celah oleh perusahaan untuk melakukan penghindaran pajak yang akan berdampak pada reputasi perusahaan di masyarakat dan hukum.]]>
<![CDATA[Analisis Pemilihan Saham dan Tingkat Risiko terhadap Kinerja Reksa Dana Saham ]]>
<![CDATA[Putri Yolanda]]>;
<![CDATA[Fivi Anggraini]]>;
<![CDATA[Yeasy Darmayanti]]>
<![CDATA[ Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Bung Hatta ]]>
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DOI: 10.37301/jkaa.v14i2.14
<![CDATA[Mutual funds performance is one of the most important method to measure the capability of Mutual funds, this method will answer your question whether the mutual funds can be used as a good priority in investment or not. Beside that, the manager’s ability in selecting share also play the big role, since the choice that made by the manager will determine how much “return” will be received by the investors. After that, the high risk in investment, which later will show up, should be considered before taking the final decision in selecting share.This study aimed to verify the effect of share selection and the level of risk on the performance of mutual fund sharesThe data used in this study is the share of mutual funds in 2009-2011 and the samples are 18 mutual funds selected by using purposive sampling method. The data are obtained from the NAB of each fund which can be obtained at Bapepam-LK. Based on the results of hypothesis for regression models, we found out that selecting share give a great influence on Mutual funds performance and the level of risk has no significant effect on the in Mutual funds performance.]]>
<![CDATA[Linkage of Entrepreneurial Orientation on Business Performance of Women Entrepreneurs and Mediation Role of Competitive Advantage ]]>
<![CDATA[Fivi Anggraini]]>;
<![CDATA[Daniati Puttri]]>;
<![CDATA[Hana Nabila]]>
<![CDATA[ Jurnal Manajemen dan Kewirausahaan Vol 10, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jmdk.v10i1.6745
<![CDATA[Entrepreneurial orientation is an important mechanism for small and medium enterprises to persist in a dynamic business atmosphere. This study intends to inspect the role of competitive advantage in the connection between entrepreneurial orientation and business performance Small and medium business women entrepreneurs where the population of this study. They were engaged in culinary businesses registered with the Department of Cooperatives SMEs, Padang City, West Sumatra. The random sampling method in a survey method is used in data collection. The Slovin formula with the calculation results of 97 culinary SMEs. This study used the SmartPLS (Partial Least Square) program in analyzing the data and test hypotheses. The results of hypothesis testing showed that competitive advantage significantly affects the connection between entrepreneurial orientation and women's business performance. This study suggests that the women entrepreneurs with entrepreneurial orientation attitudes are to create added value and competitive advantage for the businesses. Hence, their businesses have more advantages than the other similar businesses, which do not have an entrepreneurial orientation attitude.]]>
<![CDATA[Pengaruh Customization dan Interdependensi terhadap Karakteristik Informasi Sistem Akuntansi manajemen Broad Scope dan Aggregation ]]>
<![CDATA[Fivi Anggraini]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.89
<![CDATA[This study examined empirically whether the relation between customization and charateristic of management accounting systems specially broad scope and aggregation information is a direct one or whether the relation operates via interdependence. The purpose of this study is to reexamined the result of Bouwens (1998), Bouwens and Abernethy, (2000) study reveal there is no strong support for characteristic of broad scope management accounting systems and aggregation information for uncertainty in managerial decision making. This is different from earlier studies of Mia & Chenhall (1994), Abernethy & Guthrie (1994), Chong (1998). A theoretical framework is developed to study the effect of customization on the use charateristic of management accounting systems. This theory suggests that customization has a direct effect on the use charateristic of management accounting systems, but also that customization augments interdependence between departements which in turn effects charateristic of management accounting systems use. It is argued that the information required for decision making by managers in firms pursuing customization differs significantly from the requirements of managers in firms which produce primarily standardized products. Information requirements change not only in direct response to the pursuit of customization but also due to the increasing interdependence which occur between functional departements.Path analysis is used to test the model. This study reveals that customization not increases interdependence in functionally differentiated structures. Partial support is found for a direct relationship between customization and characteristic of management accounting systems broad scope use. The result of this study can confirmation study Bouwens (1998), Bouwens dan Abernethy (2000) but there is no support to aggregation information. The other support is also found for a direct relationship between interdependence and management accounting systems aggregation information and there is no support for broad scope information. Data analysis revelas support for relation direct customization in charateristic of management accounting systems of broad scope information but it is not to aggregation information. Indirect customization not influences characteristic manage ment accounting systems broad scope and aggregation information use via interdependence. The study of 126 production dan sales managers further revealed difference in management accounting systems use of customization and interdepedence.]]>
<![CDATA[PENGARUH HUMAN CAPITAL TERHADAP BUSINESS PERFORMANCE MELALUI CUSTOMER CAPITAL ]]>
<![CDATA[Juwita, Siti Pritiza]]>;
<![CDATA[Anggraini, Fivi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[The purpose o f this research is to investigate the effect o f human capital on business performance with customer capital as the intervening variable. Samples used in this research are commodity export companies listed in The Industry and Trade Provincial Office o f West Sumatera. Data used for this research was collected from financial managers and personnel managers that completing and returning the questionnaire. Data collected by mail survey and contact person with 70 questionnaire and respon rate 38 questionnaires (54%). Analysis conducted by path analysis technique and software SPSS 12.00. The result shows that human capital positively but not significantly linked with customer capital; customer capital positively but not significantly linked with business performance; and human capital does not related with business performance with customer capital as the intervening variable.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Fivi Anggraini]]>;
<![CDATA[Yenni Pillisia Seprijon]]>;
<![CDATA[Siti Rahmi]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v15i2.6263
<![CDATA[Tight competition between companies in the business world in attracting investors is becoming a strong motivation for them to maximize their firm values. This study aims to determine the effect intellectual capital on firm value with financial distress as an intervening variable on real estate and building construction companies listed in Indonesia Stock Exchange in 2014-2018. Sampling method by using purposive sampling with a total the samples obtained were 40 from real estate and building construction companies listed in IDX. The data was analysed by using multiple linear regression analysis and path analysis. Data analysis was processed with the SPSS 16. The results of this study showed that intellectual capital have significantly negative effect on financial distress. Simultaneously and partially intellectual capital and financial distress have a significant direct effect on firm value. The indirect test results showed that intellectual capital has a significant effect on firm value with financial distress as an intervening variable.]]>
<![CDATA[DO CEO CHARACTERISTICS AND WOMEN ON BOARDS DRIVE EARNINGS MANAGEMENT? ]]>
<![CDATA[Fivi Anggraini]]>;
<![CDATA[Riska Gustivani]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2022.13.3.34
<![CDATA[Abstrak – Apakah Karakteristik CEO dan Posisi Pemimpin Wanita Memicu Manajemen Laba?Tujuan Utama – Penelitian ini menginvestigasi bagaimana karakteristik chief executive officer (CEO) dan pemimpin wanita berdampak pada manajemen laba. Metode – Metode regresi data panel digunakan dalam penelitian ini. Sampel penelitian adalah 23 perusahaan sektor industri konsumsi yang terdaftar pada Bursa Efek Indonesia selama 2016-2020.Temuan Utama – Beberapa proksi karakteristik CEO mampu memicu manajemen laba, yaitu usia, masa jabatan, keanggotaan dewan, kompensasi, dan keahlian. Pada sisi lain proksi pemimpin wanita tidak menimbulkan perilaku tindakan manajemen laba. Hasil ini menunjukkan bahwa CEO dengan keahlian khusus dapat mempengaruhi kinerja perusahaan.Implikasi Teori dan Kebijakan – Hasil penelitian mendukung teori keagenan. Selain itu, penelitian ini merekomendasikan bahwa karakteristik CEO dan pemimpin wanita dapat memberikan pengetahuan tentang kinerja direktur utama terhadap perilaku manajemen laba.Kebaruan Penelitian – Penelitian ini mengkonseptualisasikan semua karakteristik CEO dan pemimpin wanita pada perusahaan sektor industri konsumsi. Abstract - Do CEO Characteristics and Women on Boards Drive Earnings Management?Main Purpose – This study investigates how the characteristics of chief executive officers (CEOs) and women on board impact earnings management.Method - The panel data regression method is used in this study. The research sample is 23 companies in the consumer industry sector that are listed on the Indonesia Stock Exchange during 2016-2020.Main Findings – Several characteristic features of a CEO can trigger earnings management, namely age, tenure, board, compensation, and skills. On the other hand, the proxies for women on board do not lead to earnings management behavior. This study indicates that CEOs with special skills can influence company performance.Theory and Practical Implications – This study supports the agency theory. In addition, this study recommends that the characteristics of the CEO and women on board can provide knowledge about the performance of the main director on earnings management behavior.Novelty – This study conceptualizes all the characteristics of CEOs and women on board in industrial consumption sector companies.]]>
<![CDATA[Pengaruh Keragaman Gender Dewan, Dan Earnings Management Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Fivi Anggraini]]>;
<![CDATA[Annisa Annisa]]>;
<![CDATA[Zefriyenni Zefriyenni]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i4.4534
<![CDATA[Penilaian kinerja keuangan telah menjadi aspek penting bagi berbagai pemangku kepentingan yang berkepentingan dengan keberhasilan perusahaan. Salah satu faktor yang semakin diakui adalah keberagaman gender dalam komposisi direksi yang diyakini dapat mempengaruhi peningkatan kinerja keuangan perusahaan. Penelitian ini bertujuan untuk menguji secara empiris dampak keragaman gender dewan direksi, dan praktik manajemen laba terhadap kinerja keuangan perusahaan. Metode purposive sampling digunakan untuk memilih sampel. Penelitian ini menggunakan data panel yang diukur melalui metode analisis regresi linier berganda pada perusahaan sektor bahan baku yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Hasil penelitian menunjukkan adanya pengaruh signifikan keragaman gender pada dewan direksi, dan praktik manajemen laba terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa komposisi dewan yang lebih beragam dalam hal gender dapat mengarah pada pengambilan keputusan yang lebih terinformasi dan beragam, yang pada akhirnya meningkatkan transparansi, akuntabilitas, dan kualitas keputusan perusahaan secara keseluruhan. Implikasinya adalah board diversitas gender untuk memastikan keseimbangan kekuasaan dan pengawasan yang lebih efektif.]]>
<![CDATA[The Effect of Ostracism Workplace on Deviant Behavior with Emotional Exhaustion and Organizational Based Self Esteem as a Mediation Variable ]]>
<![CDATA[Surya Djorgi Kemal]]>;
<![CDATA[Reni Yulivional]]>;
<![CDATA[Fivi Anggraini]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i4.714
<![CDATA[This study aims to analyze the effect of workplace ostracism on deviant behavior with emotional exhaustion and organizational based self-esteem as mediating variables. This research was conducted on all employees of PT Berjaya Pet Sumatra Padang. Sampling was carried out using the census method by distributing questionnaires. Data analysis was performed using path analysis which was processed using PLS software. Based on the results of hypothesis testing, it was found that workplace ostracism had a positive effect on deviant behavior. Emotional exhaustion has a positive effect on deviant behavior. In addition, the research results also found that organizational based self-esteem also had a negative effect on deviant behavior. If it is observed from the mediation effect test, it is found that emotional exhaustion and organizational based self-esteem are able to mediate the relationship between workplace ostracism and deviant behavior in employees of PT Berjaya PT Sumatra Padang.]]>
