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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Paradigma Ekonomika Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Al Fikra : Jurnal Ilmiah Keislaman AKRUAL: Jurnal Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement COVIT Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Paradoks : Jurnal Ilmu Ekonomi Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan JIFA (Journal of Islamic Finance and Accounting)
Abdurrahman, Rezi
Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences

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To what extent does share ownership affect informative earnings management? Evidence from Indonesian manufacturing sector Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi; Lubis, Armensyah
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6730

Abstract

Inconsistent findings regarding the relationship between share ownership and earnings management, specifically in terms of informative and opportunistic practices, have been observed in previous studies. To address this gap, the present research aims to investigate the impact of institutional, governmental, and family ownership on informative earnings management. The sample comprises 615 manufacturing firm-year observations listed on the Indonesian Stock Exchange. Earnings management is assessed by examining discretionary accruals, which are further categorized into informative and opportunistic acts based on earnings growth. Logistic regression analysis is employed to analyze the data. The results indicate that both institutional and family ownership have a positive effect on informative earnings management. This suggests that institutional and family shareholders play influential roles in monitoring managerial behavior, particularly in encouraging informative earnings management practices rather than opportunistic ones. Conversely, governmental ownership does not have a significant effect on earnings management. This finding suggests that government shareholders may have lesser interest in evaluating managerial performance based on earnings and instead prioritize political and social considerations. Overall, this study contributes to the existing literature by shedding light on the distinct influences of different types of share ownership on earnings management practices, particularly in terms of their impact on informative earnings management.
Factors influencing the disclosure of carbon emissions in indonesia Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7672

Abstract

As global attention on environmental sustainability intensifies, understanding the factors influencing corporate transparency in carbon emissions has become increasingly urgent. This analysis aimed to discover whether or not differences in business characteristics such as size, leverage, institutional ownership, foreign ownership, CEO narcissism, CEO tenure, family ownership, and gender parity on the board of directors were associated with changes in emissions. The population of companies involved in agriculture and mining listed on the Indonesia Stock Exchange from 2018 to 2020 makes up the study's population. We selected 177 firms for this study to participate in our sample. Multiple linear regressions were used as a method of analysis. This research found that the size and leverage of a firm are significant determinants of the amount of data accessible about that company's carbon impact. Disclosure of carbon emissions is unaffected by institutional ownership, foreign ownership, CEO narcissism, family ownership, or the presence of women on boards of directors. These findings suggest that policymakers and corporate stakeholders should focus on size and leverage as key factors for improving carbon disclosure practices, while other business characteristics may require additional scrutiny.
Co-Authors Al Azhar-A Al Azhar. A Alfiati Silfi Alfiati Silfi Amniatizzakia Amniatizzakia Annisa Alifhia Zuhri Azhari, Suci Azzahra Hamid, Tsabitah Besri Nasrul Defri Indrawan Edfan Darlis EMRINALDI NUR DP Fatriansyah, Alif Ilham Akbar Febria, Putri Fandy Handoko, Tito Hariadi Yasni Heni Pujiastuti Hernando, Riski Hutapea, Fransiska Stephani Ichsan, Muammar Ridho Indah Mawaddah Irwin Mirza Umami Jonnius Jonnius Julita Julita Leonardo, Ivan Lubis, Armensyah Lubis, Nursiani Lukman Hakim M Ridho Agustiawan Mayla Khoiriyah Mela, Nanda Fito Mirza Irdina Muhammad Luthfi Iznillah, Muhammad Luthfi Nasrizal, Nasrizal Nasution, Al Haggi Nurmawati Nurmawati Nurul Azkiah Nurul Hafizah Putra, Adhitya Agri Putra, Ferdy Putri Aurelia Putri Martika Ramadhan, Muhammad Adzan Rheny Afriana Hanif Riski Hernando Rizki Yuli Sari Rizqy Ridho Prakasa Sandi, Eka Kurnia Sem Paulus Silalahi Situmeang, Grace Theona Angeline Suhadha Armanda Prayoga Syafrizal, Hady Syukriani, Eva Yesi Mutia Basri Yuafrizal Yuafrizal Yunandra Zirman Zirman