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All Journal Jurnal Reviu Akuntansi dan Keuangan Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology JURNAL SAINS PEMASARAN INDONESIA Management of Aquatic Resources Journal (Maquares) Journal of Fisheries Resources Utilization Management and Technology Journal of Tropical Soils Jurnal Manajemen Bisnis Prosiding Seminas Competitive Advantage Eduhealth Jurnal Ilmiah Mahasiswa FEB The International Journal of Accounting and Business Society JABE (Journal of Accounting and Business Education) MODUS-Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia JFMR (Journal of Fisheries and Marine Research) Jurnal Ilmiah Universitas Batanghari Jambi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JURNAL PENDIDIKAN TAMBUSAI Majalah Ilmiah Pengkajian Industri YUME : Journal of Management IJISH (International Journal of Islamic Studies and Humanities) Akuntansi : Jurnal Akuntansi Integratif Al-Misbah : Jurnal Islamic Studies EDUNursing Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review Indonesia Private Law Review Jurnal Cahaya Mandalika Caring : Jurnal Pengabdian Masyarakat Dedikasi Saintek Jurnal Pengabdian Masyarakat e-Jurnal Apresiasi Ekonomi Serat Acitya Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Manajemen, Ekonomi dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi DEDIKASI SAINTEK Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Widya Wiwaha
Abdul Ghofar
Program Studi Manajemen Sumberdaya Perairan, Departemen Sumberdaya Akuatik Fakultas Perikanan dan Ilmu Kelautan, Universitas Diponegoro
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Transportation Other

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Journal : Jurnal Reviu Akuntansi dan Keuangan

 1 
PENGARUH MEKANISME KOMITE AUDIT TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN YANG MELAKUKAN MANAJEMEN LABA UNTUK MENGHINDARI KERUGIAN Vajriyanti, Eva; Subekti, Imam; Ghofar, Abdul
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.945 KB) | DOI: 10.22219/jrak.v6i1.5076

Abstract

This study is conducted on companies in Indonesia during 2012-2015. This research is conductedto test whether manager performs earnings management to avoid negative earnings. This studyalso examines the effect of the mechanism of audit committee on earnings management. Thisstudy provides empirical evidence that manager performs earnings management to avoid negative earnings by increasing production costs and minimizing cash flow from operations. Thisstudy also provides empirical evidence that the mechanism of audit committee which consist ofthe size of audit committee, expertise of audit committee, as well as the audit committee meeting has no effect on earnings management by increasing production costs and minimizing cashflow from operations.Key words: Accrual earnings management, Mechanism of audit committee, Real earningsmanagement.
Social Media Usage and Stock Return: The Mediating Role of Profitability Mody Kusumatuti, Febriyanti; Ghofar, Abdul; Widya Prihatiningtias, Yeney
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.36339

Abstract

Purpose: This study aims to determine the effect of social media usage on stock returns and the role of profitability as a mediating variable. Methodology/approach: This study uses a quantitative approach. The population in this study were consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling and 31 companies were obtained with an observation period of 4 years, resulting in 124 sample units in this study. Findings: The results showed that the social media usage had a positive effect on stock returns, but profitability was unable to mediate the positive effect of social media usage on stock returns. Practical implications: The results of this study can provide strategic insights to consumer non-cyclical companies regarding the maximization of social media usage by companies. This aims to see the dynamics of social media which will ultimately affect the company's stock returns. Originality/value: Research related to impression management on social media and stock returns has not been widely conducted. Research with similar themes was conducted in the previous decade so it can be indicated that it is less relevant to current conditions. The research is a development of previous research that separately tested the use of social media on profitability and profitability on stock returns. Therefore, this study uses a mediating variable of profitability with a proxy for return on assets. This study also adds one category of impression management, namely financial achievement Keywords: Social Media; Stock Return; Profitability
Co-Authors - Djuwito A.A. Ketut Agung Cahyawan W Abubakar, Usman Achsin, M Adi Hidayat Pradana Adiningsih, Annisa Dwi Amalia Agus Firmansyah Agus Hartoko Akmalia, Desta Safa Nur Ali Djamhuri Ana Farida Ulfa, Ana Farida Anhar Solichin Anjayanti, Lulu Aqila, Hafizh Ardiniamalia, Utari Areta Widya Kusumadewi Arif Rahman Aryatama, Enggal ASHARI - Ashari, Asqita Rakhma Astuti, Vera Yuni As’ad, Zulfikar Aulia Fuad Rahman Azizi, Nurul Amin Bachtiar, Rizal Bambang Purnomosidhi Bambang Subroto Bambang Sunarto Bhakti, Sylvi Prihatini Bram Setyadji, Bram Budi Nugraha, Budi Damar Nusawicaksono Kurniawan, Damar Nusawicaksono Daryumi Daryumi, Daryumi Dela, Jamaludin Arya Denia, Mareta Fitri Desty Wahyuni Ginting Dian Wijayanto Didik Wahju Hendro Tjahjo Djuwito Djuwito Dwi Rinda Sulistiowati Dwinanto, Irwin Dyah Tjahyandari Suryaningtyas Edi Wibowo Suwandi Effendi, Mohammad Irhas Eko Ganis Sukoharsono Eko Susilo Eny Zuhrotin Nasyi’ah Erika Kurniawati, Erika Fahmi Fahmi Faid, Muhammad Nabil Faizah, Niswatul Fajrur Rohman, Fajrur Farohiyah, Nuroin Firmansyah Firmansyah Firtasari Simanullang, Firtasari Frida Purwanti Galuh Kirana Anindhita Haeruddin Haeruddin Handaru, Wuri Cahya Harmasnida Rachma, Harmasnida Hendrawan, Andika Luky Setiyo Henny Liestiana, Henny Hens Saputra Herin Mawarti Ika Rianita Azizah, Ika Rianita Islam Nurwantoro, Dorit Bayu Islam Nurwantoro, Dorit Bayu Ismail, Mochammad Ismail, Mochammad Iwan Triyuwono Jawo, Mohammed Jawo, Muhammed Khoirul Umam Khoirul Umam Hasbiy Krisliyana Mia Anggarini, Krisliyana Mia Kurniawati Kurniawati Kurniawati Kusumawardani, Ayudiana Laily Fitriani Larasati, Wahyu Kartika Lia Yulianti Lidya Dewintha Laksmi Lisnaningrum, Destya Lukia Zuraida Luqmanul Hakim Luthfiani, Laeli Maharani, Cevira Dewi Manuhara Putra, Wahyu Marbun, April Yani Mardiana, Hermin Maretha Tristi Hapsari Masruroh Masruroh MASRUROH Merantika Puspaningdiah Mirna Amirya Misbahuddin Azzuhri Mody Kusumatuti, Febriyanti Mohamad Salah R. Ashour, Mohamad Salah R. Mokhamad Imam Subeqi, Mokhamad Imam Muhamad Sutri Wardani Muhammad Azhar Muhammad Faisal Riza Muhammad Zulfikar Munawaroh, Neneng Hikmatul Mustafa, Anwar Nabiilah, Adinda Shafaa Nur Nafi’a, Insania Nainggolan, Libero Filius Ningrum, Yulita Dwi Ningsih, Lutfiyah Nirmala, Jessica Gina Novanty, Savira Trista Nugraha, Satria Wiratama Nugraha, Yoga Oktafia, Yeni Pangaribuan, Rachel Hagiographa Pramita, I Putu Bayu Pratama, Fadhil Irvan Puji Astuti pujiani Pujiani, Pujiani Pujiono Wahyu Purnomo Qisthia, Sekar Ariani Qonitah, Afifah Rahmawati, Mamik Rian Kisworo Rizky Oktarina Nur Dewanti Rosjidi, Mochamad Rosjidi, Mochamad Sabihaini Sabihaini Sabrina Dwi Prihartini, Sabrina Dwi Sahala Hutabarat Sani Adela, Sani Sarah Az Zahra Savika, Fanny Putri Sembiring, Kristina Setiawansyah, Reandi Setyawati, Rufaida Sheila Almaida, Sheila Sheila Puspa Arrum, Sheila Puspa Siti Muniroh Siti Rudiyanti Skar Puji Astuti, Skar Puji Sri Mulyanti Sri Redjeki Sulaksono, Ivanna Emmanuela Supriharyono Supriharyono Suradi Wijaya Saputra Suryanti Suwardi Suwardi Tandirerung, Murbantan Tandirerung, Murbantan Taufani, Wiwiet Teguh Umami, VIna Riza Vajriyanti, Eva Wahyu Kartika Larasti Wandayu, Rika Candra Wibisana, Muhammad Jusuf Wicaksana, Ilyas Surya Wulandari, Ragita Hana Wuri Cahya Handaru Wuryan Andayani Yani, Athi’ Linda Yeney Widya Prihatiningtias Zulfikar Zuliani Zuliani -