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The Effect of Company Size, Profitability, and Leverage on Earnings Management with Institutional Ownership as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2024 Indri Yani; Elfiswandi, Elfiswandi; Lusiana, Lusiana
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study aims to determine the effect of Company Size, Profitability, and Leverage on Earnings Management, with Institutional Ownership as a moderating variable. Company Size, Profitability, and Leverage serve as independent variables, while Earnings Management serves as the dependent variable. Institutional Ownership serves as a moderating variable. This study focuses on companies in the Consumer Non-Cyclical Manufacturing Sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The sampling method used purposive sampling, resulting in 29 companies from a population of 132. The data were analyzed using panel data analysis techniques.The results show that: (1) Company Size has no significant effect on Earnings Management. (2) Profitability has no significant effect on Earnings Management. (3) Leverage has a significant effect on Earnings Management. (4) Company size does not have a significant effect on earnings management, weakened by institutional ownership as a moderating variable. (5) Profitability has no significant effect on earnings management, weakened by institutional ownership as a moderating variable. (6) Leverage has no significant effect on earnings management, weakened by institutional ownership as a moderating variable.
DEEP ORGANIZATIONAL CULTURE IMPROVE EMPLOYEE PERFORMANCE Indri Yani; Ika Widiastuti
Social Sciences Journal Vol.1,No.1, Oktober 2023
Publisher : Perkumpulan Dosen Program Hibah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ssj.v1i1.5

Abstract

Organizational culture is an important element in the development and progress of organizations both in the business world, government, educational institutions and social religious organizations. This research aims to describe organizational culture through theoretical analysis and empirical analysis. The study is divided into three parts. First, an introduction which outlines issues related to culture. Second, the discussion describes the opinions of experts supported by empirical information. Third, the conclusion is a conclusion of the problems and discussions that have been described. The conclusion from this research is that the development and existence of an organization has a strong and significant relationship with organizational culture
Daily Behavior of Javan Bull (Bos javanicus javanicus) in Ragunan Wildlife Park Afghan Nail Irfan; Indri Yani; Awaludin, Muhammad Taufik
Journal Of Biology Education Research (JBER) Vol. 6 No. 1 (2025): JBER (Journal Of Biology Education Research), Vol. 6 No. 1 (2025)
Publisher : Program Studi Pendidikan Biologi FKIP Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55215/jber.v6i1.32

Abstract

Indonesia has quite a variety of endemic animals. One of Indonesia's endemic animals is the Javan bull (Bos javanicus javanicus). This animal comes from the island of Java and is now a protected animal. The decline in the Javan bull population in Indonesia is caused by illegal hunting, habitat destruction and exploitation. Conservation efforts are needed to protect and preserve the Javan bull. There is ex-situ conservation as a place to preserve various types of animals with a modern concept. Ragunan Wildlife Park is an ex-situ conservation area created in a way that matches its natural habitat. The aim of this research is to describe the daily behavior of Javan bulls and differences in the percentage of behavior of each individual Javan bull (Bos javanicus javanicus) in the Ragunan Wildlife Park ex-situ captivity. This research was carried out with a total of 12 days of observation on 4 Javan bulls, namely 2 males and 2 females. Observations were divided into 2 sessions. The morning session was held at 08.00-11.00 WIB and the afternoon session was held at 13.00-15.00 WIB using the focal animal sampling method. The parameters measured are temperature and humidity. Based on the results of research that has been carried out, the behaviors of Javan bulls that emerge are eating, drinking, ruminating, moving, resting, sleeping, grooming, urinating, defecating and social behavior. The highest behavior of the Javan bull (Bejo) was social behavior at 32.56% and the lowest was defecation behavior at 0.44%. The dominant behavior of Javan bulls (Raju) is resting behavior at 39.56% and the lowest is urination behavior at 0.22%. The highest behavior of the Javan bull (Amy) was eating behavior at 35.00% and the lowest was drinking and defecation behavior at 0.33%. The highest behavior of the Javan bull (Susi) was eating behavior at 49.44% and the lowest was sleeping behavior at 0.00%.