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All Journal Jurnal Riset Akuntansi Terpadu Journal of Applied Business, Taxation and Economics Reseach
Lia Uzliawati
University of Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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The Effect of Firm Size and Firm Age on Sustainability Reporting and The Impact on Earnings Management Fani Fadilah; Lia Uzliawati; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14510

Abstract

 This study aims to analyze the effect of firm size and firm age on sustainability reporting and its impact on earnings management. The antecedent variable used in this study is firm size measured by Ln asset total and firm age measured by the result of research year data minus the year the company was founded. The independent variable used in this study is sustainability reporting measured by Global Reporting Initiative (GRI). Variable dependent used in this study is earnings management measured by discretionary accrual modified jones. The population of this research is mining companies listed on Indonesia Stock Exchange in 2015-2019. Based on the purposive sampling method, the sample chosen in this research is 14 companies with total sample of 70 data. This study used multiple linear regression analysis using SPSSv25 software. The result of this study showed that firm size has a positive impact on sustainability reporting, firm age has a positive impact on sustainability reporting, SR economic dimension has a positive impact on earnings management, SR environmental dimension has a negative impact on earnings management. However, SR social dimension doesn’t affect earnings management.
The Effect of Managerial Ownership and Institutional Ownership on Sustainability Reporting and Their Impact on Earning Management Listia Aulia Indy; Lia Uzliawati; Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 3 (2022): February 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i3.48

Abstract

The purpose of this study is to examine the effect of managerial ownership and institutional ownership on sustainability reporting and their impact on earnings management. This research is a type of quantitative research using purposive sampling method as a sampling method. The data collected comes from the annual reports of companies in the mining sector and the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2015 to 2019, with data analysis techniques using IBM SPSS V.20 software for windows. The results showed that managerial ownership had no effect on sustainability reporting, while institutional ownership had no effect on sustainability reporting. Sustainability reporting has a negative effect on earnings management.
Implementation of Innovation Strategy, Intellectual Capital in Efforts to Increase Financial Performance Renan Lintang Prakoso; Lia Uzliawati; Tri Lestari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i4.63

Abstract

The purpose of this study is to analyse the influence of innovation strategy and intellectual capital on organizational performance in the context of developing countries. The sample consists of 41 managers of manufacturing companies in the steel industry in the province of Banten, Indonesia. Data were analysed by partial least squares–structural equation modelling. This study provides empirical evidence that the three components of intellectual capital produce a positive and significant effect on firm performance. Structural capital is the component that has the most influence on performance. It also shows a positive and significant relationship between innovation strategy and intellectual capital. Structural capital is also the component most influenced by the innovation strategy. This research uncovers limitations for the future. First, the work uses as the only source of information, consulting at the highest level of the company. Second, this study only covers manufacturing industry companies. The results may have important practical implications for stakeholders and managers and offer a vision of the influence of intellectual capital on the innovative capacity of organizations. The value of work lies in the importance of intellectual capital in a developing country like Indonesia, given the low level of knowledge in this field.
The Tourism as A Potential Sector in Serang Lia Uzliawati; Widya Nur Bhakti Pertiwi
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i4.74

Abstract

Serang has the potential for tourism objects to continue to be developed with a tourism-based development pattern that can contribute to the economic growth of Serang. The purpose of this study was to find out which urban areas have tourism potential as a leading sector in Serang. The focus of this research is located in the district of Kasemen, Serang. The analytical method used is SWOT analyis. The results of the study show that there are several villages that have the potential to be the leading sector in the Kasemen District.
The Effect of Earnings Opacity on Cost of Equity with Earnings Persistence as Moderating Variable Dervien Listionargo Listionargo; Lia Uzliawati; Iis Ismawati
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.95

Abstract

The purpose of this study was to determine the effect of earnings opacity as measured by earnings aggressiveness and earnings smoothing on the cost of equity with earnings persistence as a moderating variable. This research focuses on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population used in this study amounted to 16 manufacturing companies using purposive sampling method based on certain criteria. This research uses associative technique with quantitative methodology. The technique used in collecting data is by using library research derived from the company's annual financial statements. The hypothesis test used is the Multiple Linear Regression Test and Moderated Regression Analysis using the SPSS 25 program. The results of this study show a significant positive effect of earnings aggressiveness on the cost of equity, earnings smoothing has a positive effect on the cost of equity but is not significant, earnings persistence is able to weaken the relationship between earnings aggressiveness and the cost of equity, and earnings persistence is not able to moderate the relationship between earnings smoothing and the cost of equity.
Co-Authors Dervien Listionargo Listionargo Fani Fadilah Iis Ismawati Listia Aulia Indy Mulyasari, Windu Renan Lintang Prakoso Tri Lestari Widya Nur Bhakti Pertiwi