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All Journal JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Trends Economics and Accounting Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
ferdiansyah ritonga
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Nature Of Industry Dan Ineffective Monitoring Sebagai Determinan Terjadinya Fraud Dalam Penyajian Laporan Keuangan ferdiansyah ritonga; Nurul Apriyani
JSMA Vol 11 No 2 (2019): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.544 KB) | DOI: 10.37151/jsma.v11i2.8

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh nature of industry dan ineffective monitoring terhadap fraud dalam penyajian laporan keuangan. Dalam penelitiaan ini nature of industry sebagai variabel independen memiliki dua proksi yaitu persediaan (inventory) dan piutang (receivable). Penelitian dilakukan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 5 tahun yaitu 2013-2017. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sampel penelitian ini adalah 110 perusahaan. Metode analisis data yang digunakan adalah regresi logistik. Hasil penelitian menunjukan bahwa: (1a) nature of industry (inventory) berpengaruh tidak signifikan terhadap fraud dalam penyajian laporan keuangan, (1b) nature of industry (receivable) berpengaruh positif dan signifikan terhadap fraud dalam penyajian laporan keuangan dan (2) ineffective monitoring berpengaruh tidak signifikan terhadap fraud dalam penyajian laporan keuangan.
Pengaruh Komite Audit dan Kepemilikan Institusional terhadap Financial Distress Siti Muthia Hanif Robbani; Ferdiansyah Ritonga
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10291

Abstract

The aim of this research is to find out how institutional ownership and audit committees influence financial distress. Manufacturing companies in the industrial sector are the research population for the period 2018-2022. This research methodology uses a purposive sampling approach with a sample of 26 companies and a total of 130 financial reports. Multiple linear regression was used to analyze the data using the E-Views test. Based on research findings, institutional ownership has no effect on financial distress, but the audit committee has an effect on financial distress. The limitation of this research is the limited research sample because it was only carried out on industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) which was carried out for 5 years, namely from 2018-2022, then this research only used two variables, namely the audit committee and institutional ownership. . Suggestions for further research are expected to be able to add or expand the sectors studied or to add longer years of research. And it is hoped that further research will be able to measure financial distress using different models. Then, it is hoped that for companies it can be an illustration, especially for companies experiencing financial distress, to pay more attention to their finances.
Pengaruh Sales Growth dan Struktur Modal terhadap Financial Distress Neng Wanda Salsa Dila; Ferdiansyah Ritonga
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1331

Abstract

This study aims to determine the effect of sales growth and capital structure on financial distress. The study population is consumer non-cyclicals sector manufacturing companies for the period 2018-2022. This study used purposive sampling method sampling techniques to select samples using certain criteria obtained samples of 40 companies for 5 years with a sample of 200. Data analysis was performed using multiple linear regression with the E-views test tool version 12. The results of this study show that the sales growth variable has a probability value of 0.2562 > 0.05 which means that the sales growth variable does not affect financial distress. Meanwhile, the capital structure variable has a probability value of 0.0000 < 0.05 which means that the capital structure variable has a negative and significant effect on financial distress. The implication of this study is that it can be used by company financial managers to manage sales growth and capital structure more effectively to avoid financial distress conditions.
CORPORATE GOVERNANCE MECHANISMS AND FINANCIAL REPORTING QUALITY: THE ROLE OF AUDIT COMMITTEE MEETINGS AND INSTITUTIONAL OWNERSHIP IN INDONESIAN BANKS Sari Lestari; Ferdiansyah Ritonga
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.797

Abstract

This study aims to analyze the effect of audit committee meeting frequency and institutional ownership on earnings management in banking sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from the companies’ annual reports and financial statements. The sample was determined using a purposive sampling technique, resulting in 16 companies with a total of 80 observations. Data analysis was conducted using panel data regression. The control variables used in this study were firm size, leverage, and profitability. The results indicate that institutional ownership has a significant negative effect on discretionary accruals, while profitability has a significant positive effect on discretionary accruals. Meanwhile, audit committee meeting frequency, firm size, and leverage have negative but statistically insignificant effects. Simultaneously, all independent variables significantly affect discretionary accruals. These findings suggest that corporate governance mechanisms, particularly institutional ownership, play a role in influencing earnings management practices in banking companies.
Co-Authors Neng Wanda Salsa Dila Nurul Apriyani Sari Lestari Siti Muthia Hanif Robbani