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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Basic and Applied Accounting Research Journal Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Intelek Insan Cendikia Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Rita Dwi Putri
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Basic and Applied Accounting Research Journal

 1 
The Influence of Female Chief Executive Officer and Female Chief Financial Officer on Earnings Management in Manufacturing Companies in The Consumption Goods Industry Sector Registered on the BEI in 2021-2022 Sakiah Maisaroh; Nidia Anggreni Das; Rita Dwi Putri
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.03

Abstract

This research aims to analyze the influence of Female CEO and Female CFO on Earning Management. This research was conducted on consumer goods industrial sector companies listed on the IDX in 2021-2022, the sample was selected using a purposive sampling method and the data that passed the selection were 36 companies. The research results show that Female CEO (X1) has no significant effect on Earnings Management (Y). This is proven by using the t-value of 0.287 < t table 1.996 and a significant value of 0.775 > 0.05. Female CFO (X2) has no significant effect on Earnings Management (Y). This was proven using the t-value of |0.284| < ttable 1.996 and a significant value of 0.777 > 0.05. After that, Female CEO (X1) and Female CFO (X2) do not simultaneously influence Earning Management (Y). This result is proven by the F-value of 0.076 < Ftable and a significant value of 0.973 > 0.05
The Role of Financial Performance in Moderating the Influence of Corporate Governance on Company Value Tilofa, Livia; Nidia Anggreni Das; Rita Dwi Putri
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.01

Abstract

This study aims to explore and assess how Financial Performance moderates the impact of Corporate Governance on Company Value. Corporate governance is represented by managerial ownership, institutional ownership, and the remuneration committee. The study focuses on manufacturing companies in the basic industrial and chemical sectors listed on the IDX between 2018 and 2022. A purposive sampling technique was employed to select 140 samples for analysis. Structural Equation Modeling-Partial Least Square (SEM-PLS) through SmartPLS 3.0 software was utilized for data analysis. The findings indicate that Managerial Ownership and Institutional Ownership do not have a significant partial effect on Company Value, while the Remuneration Committee does influence Company Value. Interestingly, Managerial Ownership and Institutional Ownership do not directly impact Company Value, even when moderated by Financial Performance.
Co-Authors Adel Ramadani Fitri Aisyah Putri Alex Marcelline Andre Salman Aufali Firhamdi Aulia Nanda P Aulia Nanda putri Chintia Devina H Chintia Devina Hamdi Chintya Maharani Das, Nidia Anggreni Dini Onasis Disa Fide Kasoa Ediska Harosa Putri Elsa Febri A Elvina Indriati Fakhri Ahmadi Gita Fitrian Hafifatul Hidayah Hidayanti Fitra Hielda Indriani Putri Husni Taufiq D Juita Sukraini Lili Wahyuni Lucy Septiana P Marisa Penriani Mohammad Geno R.S Mutia Fitri Mutia Mulyani Mutiara Nada Azizah Charnain Natasya Natasya Nidia Anggraini Das Nur Aliffa P.M Nur Aliffa Putri Mesra Nurfadilla Nurlisa Fani Regianta Audri Wulandari Reza Armevia Sabila Nurul Faisa Sakiah Maisaroh Siska Yulia Defitri Tevi Putri Tilofa, Livia Winda Yanti Wirna Suwari Witra Maison