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All Journal JURNAL ECONOMIA Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)
Ahwan Sholih
UNIVERSITAS NEGERI SEMARANG
Economics, Econometrics & Finance

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The Determinant of Earning Quality Using State Ownership as Moderating Variable on Companies in Malaysia Retnoningrum Hidayah; Ahwan Sholih; Linda Agustina; Rita Rahayu
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.632 KB) | DOI: 10.21831/economia.v17i1.33147

Abstract

Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The population consists of government-linked companies (GLCs) and transportation and logistics sector companies listed on the Malaysia Stock Exchange for the period 2016-2019 by employing a purposive sampling method. The research analysis applies Moderate Regression Analysis (MRA) with the SPSS program. The results showed that CSRD has a positive effect on earnings quality. Meanwhile, dividend policy has a negative effect on earnings quality. Further, state ownership strengthens the relationship between dividend policy and earnings quality. However, ACFE does not affect earnings quality. At last, the moderating effect of government ownership variables is not significant to the relationship between CSRD and earnings quality.Keywords: CSR disclosure, dividend policy, ACFE, earnings quality, state ownership Faktor Penentu Kualitas Laba Dengan Kepemilikan Negara Sebagai Variabel Moderating Pada Perusahaan di MalaysiaAbstrak: Penelitian bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility (CSRD), kebijakan deviden (dividend policy), dan keahlian keuangan komite audit (ACFE) terhadap kualitas laba (earning quality). Lebih lanjut, penelitian ini menggunakan kepemilikan pemerintah (state ownership) sebagai variabel moderating. Populasi penelitian terdiri dari government-linked companies (GLCs) dan perusahaan sektor transportasi serta logistik yang terdaftar di Malaysia Stock Exchange periode 2016-2019. Pemilihan sampel menerapkan metode purposive sampling. Analisis penelitian menggunakan Moderate Regression Analysis (MRA) dengan program SPSS. Hasil penelitian menunjukkan CSRD berpengaruh secara positif terhadap kualitas laba. Kebijakan deviden memiliki pengaruh secara negatif terhadap kualitas laba. Selanjutnya, state ownership memperkuat hubungan kebijakan deviden dan kualitas laba. Namun, ACFE tidak mampu memberikan pengaruh terhadap kualitas laba. Selanjutnya, pengaruh moderasi variabel kepemilikan pemerintah tidak signikan terhadap hubungan antara CSRD terhadap kualitas laba.Kata kunci: pengungkapan CSR, kebijakan deviden, ACFE, kualitas laba, kepemilikan negara
PENGARUH EFEKTIVITAS MANAJEMEN DANA DESA TERHADAP PEMBANGUNAN INFRASTRUKUR DESA (STUDI KASUS DI DESA KALIKAYEN) Ahwan Sholih; Amanah Amanah
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.853 KB) | DOI: 10.52353/senama.v1i1.238

Abstract

The Village Fund is a concrete form of state recognition of the origin of the village and the local authority of the village. Village Funds are expected to provide additional energy for the village in developing and empowering villages, towards a strong, advanced and independent village. This study examines the Village Fund in the Kalikayen Village. The reason for taking the location is referring to previous research which says that Kalikayen Village is a village in which the village fund management is in accordance with the rules that apply in its management process. For this reason, the purpose of this study was to determine the relationship between Village Fund Management and the Level of Kalikayen Village Infrastructure Development. This analysis is carried out with a simple regression analysis method, with secondary data obtained from literature and primary data obtained from surveys, questionnaires and observations on the intended object. The results of statistical tests using SPSS generated data that the R Square test was found to be 0.471, this implies that the influence of the village fund management variable on the variable of infrastructure development was 47.2%. While the remaining 52.8% is explained by other unknown factors or variables in this study such as the enthusiasm of the residents, the leadership capacity of the village head, etc. Statistical test results prove that the village fund management variable (X) obtained sig value is 0.05 (0.005 <0.05). This means that the Hypothesis (Village Fund Management of Infrastructure Development) which states that village fund management has a positive and significant effect on infrastructure development is accepted. 
PENGARUH EFEKTIVITAS MANAJEMEN DANA DESA TERHADAP PEMBANGUNAN EKONOMI MASYARAKAT (STUDI KASUS DI DESA KALIKAYEN) Amanah Amanah; Ahwan Sholih
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.385 KB) | DOI: 10.52353/senama.v1i1.237

Abstract

One of the government programs in supporting rural development is by issuing Village Funds as a source of village income. The Village Fund Allocation (ADD) provided, in principle, must adhere to the principles of accountability, transparency and participation and efficiency. This study examines the Village Fund in the Kalikayen region. The reason for taking the location is referring to previous research which says that Kalikayen Village is a village in which the village fund management is in accordance with the rules that apply in its management process. For this reason, the purpose of this study was to determine the relationship between Village Fund Management and the Economic Development Level of the Kalikayen Village Community. This analysis is carried out with a simple regression analysis method, with secondary data obtained from literature and primary data obtained from surveys, questionnaires and observations on the intended object. Statistical test results using SPSS, generated data that the R Square test results were found to be 0.181, this implies the meaning that the influence of village fund management variables on economic development variables is 18.1%. While the remaining 81.9% is explained by other unknown factors or variables in this study such as the enthusiasm of the residents, the leadership capacity of the village head, and others. Statistical test results prove that the village fund management variable (X) obtained sig value greater than 0.05 (0.114> 0.05). This means that the Hypothesis (Village Fund Management on Economic Development) which states that village fund management has a positive and significant effect on economic development is not accepted because to several factors including the village government is still focused on infrastructure development.
Co-Authors Amanah Amanah Linda Agustina Rahayu, Rita Retnoningrum Hidayah