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All Journal Owner : Riset dan Jurnal Akuntansi Indonesian Journal of Multidisciplinary on Social and Technology JUMANDIK Jurnal Manajemen & Pendidikan
Amelia Amelia
Universitas Pamulang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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Pengaruh Struktur Modal, Pertumbuhan laba terhadap kualitas laba dan ukuran perusahaan sebagai variabel moderasi Jaenal Abidin; Lodang Prananta Widya Sasana; Amelia Amelia
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.676

Abstract

Earnings quality as a measuring tool to assess the quality of financial information. The high quality of financial information comes from the high quality of financial reports.The purpose of this study is to examine the effect of capital structure, earning growth on earnings quality and firm size as moderasi variabels. The independen variabels used in this study are capital structure and earning growth. While the dependent variabel in this study is earning quality, and the moderasi variabel in this study is firm size. The type of research used in this study is quantitative research. Sources of data used in this study is secondary data. The populations in this study is the banking subsector companies listed on the Indonesia stock exchange during the 2015-2019 period. Determination of the sample in this study using purposive sampling method and obtained as many as 10 campanies multiplied by a period of 5 year so that the sample in this study is 50. The analysis using E-Views version 9 software. The results of this study indicate that the capital structure partially has no effect on earning quality. Profit growth partially has a negative effect on earning quality. Firm size partially effects has a positive effect on earning quality. Firm size partially doesn’t moderate capital structure on earning quality. Firm size partially doesn’t moderate earning growth on earning quality. Capital structure, earning growth, firm size simultaneously effect earning quality.
KONSTRUKSI KEPERCAYAAN KONSUMEN TERHADAP INFLUENCER MARKETING DI ERA KECERDASAN BUATAN: KAJIAN FENOMENOLOGI PADA GENERASI Z INDONESIA Syabrina Fitriyani; Amelia Amelia
Jurnal Manajemen & Pendidikan [JUMANDIK] Vol 4 No 3 (2026): Jurnal Manajemen dan Pendidikan
Publisher : LAP4B

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58174/3veed847

Abstract

This study examines how Generation Z in Indonesia constructs trust toward influencer marketing amid the increasingly massive penetration of artificial intelligence (AI) in the social media ecosystem. The phenomenon of AI-based influencers, synthetic content, and machine learning-powered recommendation algorithms has fundamentally altered the landscape of consumer trust. Using a hermeneutic phenomenological approach with in-depth interview and Focus Group Discussion (FGD) methods, this research involved twenty-three informants aged 18-27 from five major cities in Indonesia who are active users of Instagram, TikTok, and YouTube. Thematic analysis revealed three main themes: (1) skepticism toward the authenticity of AI-generated content, (2) trust reconstruction based on perceived authenticity, and (3) negotiation of consumption identity in AI-saturated digital spaces. The findings indicate that Generation Z's consumer trust is no longer linear and static but dynamic, contextual, and heavily influenced by digital literacy and prior experiences with disappointing content. The theoretical implications of this research enrich the elaboration likelihood model (ELM) and source credibility theory within the context of AI-mediated communication.
KONSTRUKSI KEPERCAYAAN KONSUMEN TERHADAP INFLUENCER MARKETING DI ERA KECERDASAN BUATAN: KAJIAN FENOMENOLOGI PADA GENERASI Z INDONESIA Syabrina Fitriyani; Amelia Amelia
Jurnal Manajemen & Pendidikan [JUMANDIK] Vol 4 No 3 (2026): Jurnal Manajemen dan Pendidikan
Publisher : LAP4B

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58174/3veed847

Abstract

This study examines how Generation Z in Indonesia constructs trust toward influencer marketing amid the increasingly massive penetration of artificial intelligence (AI) in the social media ecosystem. The phenomenon of AI-based influencers, synthetic content, and machine learning-powered recommendation algorithms has fundamentally altered the landscape of consumer trust. Using a hermeneutic phenomenological approach with in-depth interview and Focus Group Discussion (FGD) methods, this research involved twenty-three informants aged 18-27 from five major cities in Indonesia who are active users of Instagram, TikTok, and YouTube. Thematic analysis revealed three main themes: (1) skepticism toward the authenticity of AI-generated content, (2) trust reconstruction based on perceived authenticity, and (3) negotiation of consumption identity in AI-saturated digital spaces. The findings indicate that Generation Z's consumer trust is no longer linear and static but dynamic, contextual, and heavily influenced by digital literacy and prior experiences with disappointing content. The theoretical implications of this research enrich the elaboration likelihood model (ELM) and source credibility theory within the context of AI-mediated communication.
Pengaruh Tax Minimization, Bonus Plan dan Intengible Asset terhadap Transfer Pricing Amelia Amelia
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.13983

Abstract

Penelitian ini bertujuan untuk menganalisis faktor – faktor yang mempengaruhi transfer pricing pada perusahaan sektor consumer non-cyclicals yang terdaftar pada Bursa Efek Indonesia (BEI) antara tahun 2020 – 2024, dengan variabel independen yaitu tax minimization, bonus plan, dan intangible asset. Populasi dalam penelitian ini adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia. Perusahaan consumer non-cyclicals sampai tahun penelitian yaitu 2024 terdaftar sebanyak 133 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling yaitu sebesar 11 perusahaan. Alat yang digunakan untuk menganalisis data adalah microsoft excel 2021, dan digunakan untuk menganalisa melalui pendekatan metode analisis regresi data panel dengan menggunakan program software Eviews 12. Model yang terpilih REM. Hasil penelitian menunjukkan dari empat hipotesis yang diusulkan pada penelitian ini. Hasil penelitian menunjukkan bahwa (1) secara parsial tax minimization (X1) tidak berpengaruh signifikan terhadap transfer pricing (Y). (2) Secara parsial bonus plan (X2) berpengaruh signifikan terhadap transfer pricing (Y). (3) Secara parsial intangible asset (X3) tidak berpengaruh signifikan terhadap transfer pricing (Y). (4) Secara simultan tax minimization, bonus plan, dan intangible asset berpengaruh signifikan terhadap transfer pricing. Temuan ini memberikan pemahaman mengenai faktor yang memengaruhi kebijakan transfer pricing serta menjadi bahan pertimbangan dalam pengambilan keputusan manajemen perusahaan secara strategis.
Co-Authors Jaenal Abidin Lodang Prananta Widya Sasana Syabrina Fitriyani