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All Journal Jurnal Ilmiah Poli Rekayasa JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Journal of Accounting and Investment J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Manutech : Jurnal Teknologi Manufaktur Jurnal Teknik Mesin Jurnal Ilmiah Akuntansi dan Bisnis The Indonesian Journal of Accounting Research EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Eksplorasi Akuntansi (JEA) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) UNES Journal of Swara Justisia Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Jurnal Akuntansi AKTIVA Jurnal BILAL: Bisnis Ekonomi Halal Dulang: Jurnal Pengabdian Kepada Masyarakat Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management Accounting, Tax and Production Journal Economic Excellence Ibnu Sina Economic: Journal Economic and Business Journal of Humanities Education Management Accounting and Transportation IJIMCE : International Journal of Innovation in Mechanical Construction and Energy As-Syirkah: Islamic Economic & Financial Journal JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Nasirwan Nasirwan
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Analysis of the Influence of Managerial Ownership, Audit Quality and Audit Committee on Income Management (Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange 2014-2018) Sitanggang, Sri Ningsih; Ikhsan, Arfan; Nasirwan, Nasirwan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1235

Abstract

This study aims to examine the effect of managerial ownership, audit quality and audit committee on earnings management. The research was conducted at manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling technique and obtained 10 companies that became samples. Hypothesis testing is done by using multiple regression analysis. The results of this study indicate that: first, managerial ownership does not have a significant effect on earnings management. It can be seen that the t-count is smaller than the t-table (0.152 <1.678) with a significance value of 0.880> 0.05. Second, audit quality affects earnings management. It can be seen that the t-count is greater than the t-table (2.274> 1.678), with a significance value of 0.028 <0.05. Third, the audit committee has a significant effect on earnings management. It can be seen that the t-count is greater than the t-table (2.894 > 1.6 7 8), with a significance value of 0.006 <0.05. If reviewed together, the three variables of managerial ownership, audit quality, and audit committee have an effect of 25.4% on earnings management.
The Effect of Accounting Information and Organizational Culture on Decision Making Teresa Paulina Sihombing; Nasirwan Nasirwan; Chandra Situmeang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i1.800

Abstract

This study examines the educational foundation's organizational decision making model that is the influence of accounting information and organizational culture on decision making. This research is a quantitative study with descriptive and inferential analysis. The sample of this study was 72 Catholic education foundations in Indonesia, which were tested by Partial Least Square (PLS) based analysis and data processing methods with the Smart PLS 3.0 program. This study obtains some empirical evidence, namely, first, accounting information significantly influences decision making. These results are consistent with the theory that the main purpose of the foundation's financial statements is to provide relevant information to meet the foundation's internal and external interests to help decision makers make the best decisions for the organization. Second, organizational culture significantly influences decision making. This result is in line with organizational culture theory which states that organizational culture is a value that is used as a reference in all decisions and actions of members of the organization and that reflects the goals, identity, and standard of evaluation of everything in the organization. So it was concluded that the best decision was a decision made based on accounting information and organizational culture at a Catholic education foundation in Indonesia
Co-Authors -, Nasrullah - Adriansyah Adriansyah Afriyani, Sicilia Aina Edi Putri Amalia Akita Amelia, Firly Andri Zainal Anggriyani Anggriyani Anggriyani, Anggriyani Arfan Ikhsan, Arfan AW, Jumaiadi Ayu Utami, Widya Azizul Kholis Azizul Kholis, Azizul Banjarnahor, Josephin Kezia Bhayangkara, Andika Candra Mayana, Hendri Chatarina Umbul Wahyuni Debora Desnia Desmarita Leni Desnia, Debora Dian Juliani Dwi Ramadani, Mutiara Elisma, Netri Elvis Adril - Fadhlurrahman, Zaki FAJAR SETIAWAN Fajri Arsyah, Ahmad Hasnul Firly Amelia Fitrah Maulidiyah Ginting, Aisah Br Hanif Haris Haris Haris Haris, Haris hasyim, hasyim Herkules Hery Widijanto Humaira, Ella Ichlas Nur Insani, Farhan Filza Julnaidi - - Jumyetti Jumyetti Junaidi - - Khairul Amri Lubis, Anggi Zahwa Yunita Lubis, Jey Bremana Ramadhan M. Arsyadi Ridha M. Arsyadi Ridha Maimuzar Maimuzar Manalu, Christina Manurung, Joy Fenika Marbun, Patricia Yosephine Syahrani Maulidiyah Lubis, Fitrah Muchlisinalahuddin Muhammad Ridha Habibi Z MUHAMMAD YUSUF Muhammad Yusuf Harahap Mutiara Dwi Ramadani Naswa Aprillia Putri Natasya Angel Panjaitan Nofriadi Nofriadi Nusyirwan Nusyirwan Padli Raisman Akbari Panjaitan, Audyla Arsuka Pasaribu, Benediktus Hasoloan Purba, Rahel Puspita, Azzahra Yuni Putri, Naswa Aprillia Rahmi, Nurfitri Rahwani, Diba Ameilia Rakiman Rakiman Rakiman Rakiman Rama, Hilfama Ramza, Robi Rina Noni Hutajulu Rina Rina Rindiani, Chintia Rivanol, Rivanol Ruzita Sumiati Saif Hadid Alkhairi Sanjani, Ahmad Saparuddin Siregar Saputra, Krisna Nanda Saputra, Rio Shah Zada, T. Muhammad Sibarani, Christy Amelia Rotua Sihombing, Andico Julius Silalahi, Tauada Sinaga, Desy Amelia Sipahutar, Bela Putri Saqina Sir Anderson Sir Anderson Siregar, Masjamilan Sitanggang, Endang Maya Sari Sitanggang, Sri Ningsih Siti Sri Wahyuni Situmeang, Chandra Situmorang, Efita Natasya Situngkir, Gomgom Sulaiman Lubis Syahmi Edi Syu'aib, Syu'aib Tarigan, Darryl Galed Suranta Tauada Silalahi Teresa Paulina Sihombing Tri Wibowo - Tua Sibarani, Choms Gary Ganda Utami, Widya Ayu Verdian, Riza Wahyuni, Siti Sri Yazmendra Rosa Yenni Sipahutar Yermiana, Vaskha Yitro Carol Nduru Yuli Y Yuli Yetri Yuliarman Yuliarman Zebua, Dwi Fadhillah Apriliana Zulfikar - -