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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) International Journal of Business and Quality Research
Diana Fajarwati
universitas islam 45 bekasi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Ownership Structure, Active Audit Committee, Audit Quality, and Leverage against Earnings Management. Yuha Nadhirah Qintharah; Diana Fajarwati; Yosika Cindy Ovitasari
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 5 No. 1 (2020): Januari 2020
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.522 KB) | DOI: 10.51289/peta.v5i1.413

Abstract

Abstrak. Struktur Kepemilikan, Keaktifan Komite Audit, Kualitas Audit, Dan Leverage Terhadap Manajemen Laba. Tujuan penelitian ini ialah mendapatkan bukti terkait Struktur Kepemilikan, Kekatifan Komite Audit, Kualitas Audit, dan Leverage berpengaruh terhadap Manajemen Laba. analisis regresi linier berganda (Multiple Liniear Analysis) merupakan metode penelitian yang diterapkan dalam penelitian ini. Penelitian ini ialah penelitian kuantitatif dengan mengambil sampel dari data sekunder perusahaan pertambangan yang ada di BEI tahun 2015-2017. Hasil Penelitian menunjukan bahwa kepemikian manajerial tidak berpengaruh terhadap manajemen laba sedangkan kepemilikan institusional berpengaruh negatif signifikan terhadap manajemen laba, kemudian keaktifan komite audit menujukan hasil negatif signifikan terhadap manajemen laba, serta kualitas audit memiliki pepengaruh negatif signifikan pula terhadap manajemen laba dan variabel yang terakhir yaitu leverage berpengaruh positif signifikan terhadap manajemen laba.
Implementation of Good Corporate Governance, Internal Audit, and Whistleblowing System Against Fraud Prevention Dinda Ashilah; Yuha Nadhirah; Diana Fajarwati
International Journal of Business and Quality Research Vol. 1 No. 01 (2023): January - March, International Journal of Business and Quality Research
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i01.270

Abstract

The purpose of this study is to see whether or not there is an effect of the implementation of good corporate governance, internal audit, and whistleblowing system on fraud prevention. The size of the board of commissioners, independent commissioners, managerial ownership, and institutional ownership are used as proxies for good corporate governance. This research is a quantitative research using secondary data obtained indirectly. This research was conducted through the company's official website and the Indonesia Stock Exchange (IDX) by accessing the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The number of samples in this study were 11 BUMN companies for the 2017-2021 period. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that the variable size of the board of commissioners and the whistleblowing system has a positive and significant effect on fraud prevention. Independent commissioners, managerial ownership, institutional ownership, and internal audit have no effect on fraud prevention.
Co-Authors Dinda Ashilah Yosika Cindy Ovitasari Yuha Nadhirah Yuha Nadhirah Qintharah