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Accrual earning management and future performance: Evidence from family firm in Indonesia Edy Suprianto; Doddy Setiawan
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art4

Abstract

The purpose reasearch is to examine the effect of earnings management on future performance. We also will assess whether auditor have important role in family firms. The population is all companies listed on the Indonesian stock exchanges from 2012 to 2014 (financial industry was excluded).  The total sample used in this study as many as 918 firm-years or observations.  Model by Kaznik (1999) model was used as an earning management proxy because it better than the other models. We suggest that the average value of the firms family future performance (CFOt+1 and NIt+1) is greater than non-family firms. We also show that accrual earnings management in Indonesia is more efficiency than opportunistic. Accrual earning management which conducted by Family Firms is more efficient than Non-Family Firms. Finally, auditor in family firms will increase future performance. 
Pengaruh Gender dan Dukungan Politik terhadap Kinerja Pemerintah Daerah Fadillah Ahmad Fauzi Pratama; Doddy Setiawan
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i1.7020

Abstract

This study aims to investigate how gender and political support influence the performance of local governments in Java. This study is based on public policy theory. This study also examines several control variables related to regional characteristics such as local government size, capital expenditure, and regional wealth levels. The sample in this study consisted of all regencies/cities in Java, namely 113 regencies/cities, and the observation period was from 2016 to 2018. The results of this study indicate that local government performance is influenced by gender and political support. This study also conducted further tests such as analysis of non-expansion areas, which yielded consistent results.
Peran Kepemimpinan Transformasional dalam Meningkatkan Kreativitas Karyawan dan Kinerja Layanan Khairun Nisaa; Doddy Setiawan
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 7 No. 3 (2026): Jurnal Manajemen Pendidikan dan Ilmu Sosial (April - Mei 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v7i3.8057

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan transformasional terhadap kinerja layanan dengan kreativitas karyawan sebagai variabel mediasi pada perusahaan rintisan di Indonesia. Metode yang digunakan adalah pendekatan kuantitatif melalui kuesioner dengan teknik analisis SEM-PLS pada 112 responden yang dipilih secara purposif. Instrumen penelitian didasarkan pada indikator yang telah divalidasi secara empiris dari Jaiswal & Dhar (2015) dan Muafi & Johan (2022). Hasil analisis menunjukkan bahwa kepemimpinan transformasional memiliki pengaruh positif dan signifikan terhadap kreativitas karyawan dan kinerja layanan, baik secara langsung maupun tidak langsung. Kreativitas karyawan ditemukan memediasi sebagian hubungan antara kepemimpinan transformasional dan kinerja layanan. Temuan ini memberikan kontribusi teoritis dengan memperkuat peran kreativitas karyawan sebagai mekanisme mediasi dalam model kepemimpinan kontemporer, khususnya dalam konteks organisasi digital adaptif. Namun, keterbatasan penelitian ini terletak pada fokus spesifiknya pada sektor perusahaan rintisan dan kegagalannya untuk mengakomodasi faktor eksternal seperti budaya organisasi atau kepemimpinan lintas budaya.