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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi EL-MUHASABA Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Buletin Ilmiah Nagari Membangun JIA (Jurnal Ilmiah Akuntansi) Kumawula: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Kontemporer Journal of Community Service and Empowerment Jurnal Pengabdian kepada Masyarakat Nusantara Unri Conference Series: Community Engagement International Journal of Environmental, Sustainability, and Social Science Journal Of World Science Journal of International Conference Proceedings Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Arum Prastiwi
Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Veterinary Other

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The Effect of Debt to Equity Ratio on Earnings Management With Good Corporate Governance As The Moderating Variable Maharani, Shinta; Prastiwi, Arum
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2478

Abstract

This study aims to empirically prove the effect of Debt to Equity Ratio on Earnings Management with the moderating variable of Good Corporte Governance represented by the composition of the board commisioners and the board commissioner meeting frequencies. This study employs a quantitative approach utilizing secondary data of the financial report and annual reports as the main data source. The population in this study include financial companies listed on the Indonesian Stock Exchange (IDX) between 2019 and 2021, from which the 77 samples were selected through purposive sampling, the data are analyzed by multiple regression processed by SPSS software. The results of this study exhibit that high Debt to Equity Ratio  is likely to result in high earnings management. Good Corporate Governance represented by Composition of Board Commissioners does not dwindle the effect of Debt to Equity Ratio on Earnings Management while Good Corporate Governance represented by Board Commissioner meeting frequencies reduce the effect of Debt to Equity Ratio on Earnings management.
Pengaruh Bias Kognitif terhadap Pengambilan Keputusan Investasi di Platform Digital pada Generasi Y dan Z Isywara, Aristi Prita; Nimas Tasia, Winda Rein; Ramadhan, Fadilatur; Prastiwi, Arum
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i1.22107

Abstract

Purpose: This study aims to empirically prove the effect of cognitive biases on investment decision making on digital platforms in Y and Z generations in Malang City (East Java). Measurement of cognitive bias considers three things: cognitive dissonance bias, overconfidence, and illusion of control. Method: This study uses a quantitative descriptive approach. The sampling method used is convenience sampling with the criteria of the age range 18-35 years. This study used multiple regression tests to see the effect of independent and dependent variables, and uses the SPSS 25 analysis tool. Results: The results of this study indicate that cognitive dissonance bias and overconfidence have a significant negative effect on investment decisions, and illusion of control has a significant positive effect on investment decisions. Implications: This research can provide information related to cognitive biases in making investment-related decisions, especially for investors so that they are not wrong in making investment decisions. Novelty: This study uses a sample of Y and Z generations in Malang City, and looks at how cognitive biases are affected through digital investment platforms.
Negative aggregate accounting earnings and gross domestic product: A perspective of conditional accounting conservatism at the macroeconomic level Atmini, Sari; Prastiwi, Arum
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v21i1.20782

Abstract

This study explores the role of corporate accounting earnings in predicting GDP growth at a macroeconomic level. It investigates whether negative aggregate accounting earnings are more effective predictors of GDP growth than positive earnings and how macroeconomic uncertainty affects this predictive ability. The two main novelties introduced in this study are the integration of two distinct streams of research, namely, the usefulness of accounting earnings and conditional accounting conservatism at the macroeconomic level and the consideration of the moderating role of macroeconomic uncertainty. Data from 22 countries from 2008 to 2022 are analyzed using moderated regression analysis. The findings support the theory that negative earnings are better predictors of GDP than positive earnings, aligning with the conditional accounting conservatism perspective. Furthermore, this study also reveals that macroeconomic uncertainty specifically weakens the predictive strength of negative aggregate accounting earnings and aggregate operating income on GDP growth. This comprehensive insight underscores the critical importance of considering economic conditions when employing accounting earnings to forecast economic trends, emphasizing that negative earnings are particularly significant indicators during uncertain economic times.
Digital Technology and CSR Disclosure on Firm Value Moderated by Financial Flexibility and Firm Size Wahyuni, Maulana Fitri Agustustin Nur; Saraswati, Erwin; Prastiwi, Arum
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.9193

Abstract

This study aimed to examine the effect of digital technology and corporate social responsibility (CSR) disclosure on firm value moderated by financial flexibility and firm size. The data collected qualitatively from company websites were analyzed using quantitative content analysis. The moderating impact of financial flexibility and firm size was tested using the Moderating Regression Analysis (MRA) model. Moreover, a criteria-based method was employed to determine samples comprising 135 banking companies listed on the Indonesia Stock Exchange for 2019-2021. The results showed that digital technology and CSR disclosure positively affect firm value. This means the company website information demonstrates to stakeholders that management has optimized resources, implemented innovative models, and increased business efficiency, quality, and consistency. Therefore, it provides a good reputation to investors and potential investors. Other findings showed that financial flexibility and firm size moderate the relationship between CSR disclosure and firm value. The two variables also strengthen the relationship between CSR disclosure and firm value. However, firm size weakens the effect of digital technology disclosure on firm value. Financial flexibility does not moderate the effect of digital technology disclosure on firm value. This study has implications for the management to focus on information quality and quantity in digital technology and CSR in fulfilling the stakeholders’ decision-making needs. http://doi.org/10.26905/jkdp.v27i3.1065       .
Analisis Perbandingan Kinerja Keuangan Dan Non Keuangan Sebelum Dan Sesudah Akuisisi (Studi Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Yang Melakukan Akuisisi Tahun 2018) Muhammad Rifqi Waliudin; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.159

Abstract

This study examines and analyzes the differences in financial and non-financial performance of companies before and after acquisitions, measured by current ratio, total asset turnover, debt-to-equity ratio, return on equity, and corporate social responsibility. The observation is conducted 3 years before and 3 years after the acquisition. The population includes companies listed on the Indonesia Stock Exchange that made acquisitions in 2018, from which the samples of 5 companies are selected through a purposive sampling method with the following characteristics: samples include companies that did not make acquisitions more than once during 2015-2021 period, and research data is available from 2015 to 2021. The results of descriptive statistical tests and the Wilcoxon sign rank test prove differences in improvements after acquiring the current ratio and corporate social responsibility. Whilst, return on equity indicates a difference in decreasing trend in value. Total asset turnover and debt-to-equity ratio reveal no difference before and after the acquisition. The results of this study prove that the expected synergy from the acquisition is achieved only in the current ratio and corporate social responsibility. Abstrak Tujuan penelitian ini adalah untuk menguji dan menganalisa perbedaan kinerja keuangan dan non keuangan perusahaan sebelum dan sesudah akuisisi. Kinerja keuangan dan non keuangan diukur dengan current ratio, total asset turnover, debt to equity ratio, return on equity dan corporate social responsibility. Periode pengamatan 3 tahun sebelum dan 3 tahun sesudah akuisisi. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang melakukan akuisisi tahun 2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Karakteristik sampel yang pertama, perusahaan yang tidak melakukan akuisisi lebih dari satu kali selama periode 2015-2021. Kedua, data penelitian tersedia dari tahun 2015 sampai tahun 2021. Berdasarkan kriteria sampel tersebut, didapatkan sampel sebanyak 5 perusahaan. Berdasarkan hasil uji statistik deskriptif dan wilcoxon sign rank test, terbukti bahwa terdapat perbedaan dan peningkatan sesudah akuisisi pada current ratio dan corporate social responsibility. Sedangkan pada return on equity terdapat perbedaan sesudah akuisisi, namun perbedaan tersebut mengarah pada penurunan nilai. Pada total asset turnover dan debt to equity ratio tidak terdapat perbedaan antara sebelum dan sesudah akuisisi. Hasil penelitian ini membuktikan sinergi yang diharapkan dari akuisisi tercapai hanya pada current ratio dan corporate social responsibility.
PENGARUH TATA KELOLA PERUSAHAAN DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2016-2022) Nugraha, Ilham Ramadhan; Prastiwi, Arum
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.181

Abstract

This study aims to examine the effect of good corporate governance and intellectual capital on the company value of state-owned enterprises listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022, involving secondary data obtained from the websites of IDX and respective companies. The samples in this study include 10 companies selected through the purposive sampling method and analyzed by multiple linear regression using the SPSS version 25 software. The dimension of good corporate governance is represented by the independent board of commissioners and the audit committee, and the intellectual capital dimension is represented by Value Added Intellectual Coefficient (VAIC). The results of the analysis exhibit that the audit committee and intellectual capital have a positive effect on company value, implying that a higher number of audit committees and intellectual capital value is capable of increasing company value. Whilst, the board of independent commissioners has a negative effect on company value, meaning that the higher proportion of independent commissioners is unable to improve company value.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Kemudahan Persyaratan Perpajakan Terhadap Pem-anfaatan Insentif PPh Final UMKM PMK No.82/Pmk.03/2021 (Studi Kasus Pada Wajib Pajak Umkm di Kota Malang) Salisa, Meilenia Rahma; Prastiwi, Arum
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.27

Abstract

This study aims to analyze and examine the effect of tax application, socialization, and ease of application of MSME final income tax incentives. The MSME final income tax incentives policy is a government policy to provide a stimulus in the form of reducing taxes that must be paid by MSMEs in the context of decreasing the national economy and as a response to the government's productivity. Data were obtained from MSME taxpayers in Malang City using a convenience sampling method. This study uses a survey method that is distributed online and directly by visiting MSMEs in Malang City to collect respondent data. The data that can be processed in this study are 100 questionnaires or 84% of the number of questionnaires distributed by researchers. Testing the data in this study using multiple linear regression analysis. The results showed that the knowledge of taxation, socialization of taxation, and ease of taxation were significant in the utilization of MSME final income tax incentives in Malang City. In addition, socialization is the variable that has the most influence on the utilization of MSME final income tax incentives, so it is necessary for the Directorate General of Taxes to increase the socialization of final income tax incentives and also to expand the network and media of tax socialization.
Pengaruh Penghindaran Pajak, Struktur Kepemilikan, Dan Jenis Industri Terhadap Pengungkapan Esg Wibisono, Muhammad Ezra; Prastiwi, Arum
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.3.63

Abstract

This study aims to obtain empirical evidence and investigate the effect of tax avoidance, ownership structure, and industry types on the environmental, social, and governance (ESG) disclosures of companies listed on the Indonesia Stock Exchange between 2016 and 2021. This study employs a quantitative approach involving secondary data from the companies’ annual reports published on the official website of the Indonesia Stock Exchange collected through documentation. The samples selected through the purposive sampling method include 186 observational data analyzed by multiple linear regression. The results of this study prove that tax avoidance allows companies to make better ESG disclosures to generate positive perspectives from stakeholders. Industry type supports the hypothesis as high-profile companies conduct more social responsibility than those of the profile category, making ESG disclosures by high-profile companies better than those of the profile category. However, the ownership structure—represented by institutional ownership and foreign ownership—does not prove to increase ESG disclosure as the observed samples have a high proportion of institutional ownership that results in agency conflicts and a low proportion of foreign ownership that is unable to encourage company management to conduct social activities. Abstrak  Penelitian ini bertujuan untuk memperoleh bukti empiris dan menginvestigasi pengaruh penghindaran pajak, struktur kepemilikan, dan jenis industri terhadap pengungkapan environmental, social, dan governance (ESG) pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Jenis penelitian ini adalah penelitian kuantitatif dengan metode dokumentasi melalui data sekunder dari annual report perusahaan yang telah dipublikasi pada website resmi Bursa Efek Indonesia. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling. Data observasi yang diolah dalam penelitian ini sebanyak 186 observasi dan diuji menggunakan analisis regresi linear berganda. Hasil penelitian ini mendukung hipotesis pada variabel penghindaran pajak, pada penelitian ini menemukan bukti bahwa ketika perusahaan melakukan penghindaran pajak, maka perusahaan akan melakukan pengungkapan ESG yang lebih baik untuk menimbulkan perspektif positif dari stakeholders. Pada variabel jenis industri mendukung hipotesis dikarenakan pada penelitian ini menemukan bukti bahwa perusahaan yang masuk dalam kategori profil tinggi akan melakukan lebih banyak tanggung jawab sosial dibanding perusahaan yang masuk dalam kategori profil rendah yang menyebabkan pengungkapan ESG yang didapat perusahaan profil tinggi akan lebih baik daripada perusahaan profil rendah. Namun, pada variabel struktur kepemilikan yang diproksikan oleh kepemilikan institusional dan kepemilikan asing tidak terbukti untuk menaikkan pengungkapan ESG. Hal tersebut terjadi dikarenakan sampel yang diteliti memiliki proporsi kepemilikan institusional tinggi yang akan mengakibatkan konflik keagenan serta proporsi kepemilikan asing memiliki rata-rata yang rendah sehingga tidak mampu mendorong manajemen perusahaan untuk melakukan kegiatan sosial.
The Impact Of Information Asymmetry On Esg And Intellectual Capital In Reducing Equity Costs Nabila, Firda Ainun; Saraswati, Erwin; Prastiwi, Arum
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36204

Abstract

Purpose: This study examines the effect of intellectual capital and ESG disclosures on equity costs, with information asymmetry as a moderating variable. Methodology/approach: This quantitative study uses an explanatory approach, focusing on manufacturing companies listed on the Indonesia Stock Exchange from 2019-2022. Secondary data from annual reports were analyzed using Moderated Regression Analysis. Findings: The results of the study show that intellectual capital disclosure and ESG can reduce the cost of capital. High information asymmetry can weaken the negative relationship between ICD on the cost of capital. Practical implications: For companies with the results of this study, it can be considered to maximize the benefits of ESG ICD disclosure in reducing the cost of capital, companies need to focus on reducing information asymmetry. This can be done through the presentation of more complete, detailed, and verifiable information about ESG and ICD performance. Originality/value: Including information asymmetry as a moderating variable, this study offers a new perspective, highlighting how the effect of intellectual capital and ESG disclosures on equity costs depends on information distribution, a factor previously underexplored.
The Impact Of Revenue Diversification On Bank Profitability And Stability: Evidence From Indonesia Banking Industry Susanto, Febby Olvyana; Noval Adib; Arum Prastiwi
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36770

Abstract

Purpose: This study aims to examine the effect of income diversification on the financial health of banks in Indonesia, focusing on income sources that significantly contribute to improving profitability and financial stability. Methodology/approach: This study uses a quantitative approach (positivism) which an associative nature. The research population consists of banking companies listed on the IDX from 2020-2023, with a sample of 168 observations selected using the purposive sampling method. The data analysis technique employs panel data regression using Eviews 12 software. Findings: The results of the regression analysis show that, total revenue diversification has a positive effect on profitability, but a negative effect on financial stability. Meanwhile, the proportion of non-interest income has a negative effect on profitability, but a positive effect on financial stability, with commission income as the most stable component of non-interest income and increasing profitability. Practical implications: This research contributes to helping bank management to be prudent in implementing income diversification strategies, by prioritizing interest income and avoiding high risk in non-interest income. The findings can also be taken into consideration for regulators in encouraging a balanced diversification strategy to maintain financial stability. Originality/value: The update in this study uses additional measurements to reveal the value of diversification that has not been discussed by previous researchers. This measurement is to differentiate diversification conditions that have similar values so that they are not considered the same. In addition, researchers also added control variables to increase the validity of the research
Co-Authors Adinda Fakhra Shaliha Almira Raina, Andi Tendri Atmini , Sari Aulia Fuad Rahman Auliya Urahman Aviyanti, Richo Diana Ayu Aryista Dewi Ayu Puspitaningrum Candra Bayu Pradana Putra Cecep Kusmana Christinawati Putri, Ferica Devy Pusposari Dewi, Jeihan Nur Kusuma Dirgantara, Deka Bayu Eko Ganis Sukoharsono Erlina Diamastuti Erwin Saraswati Fadhilah Dzikrulla Akbar Hisky Ryan Kawulur Imam Subekti Indra Wijaya Kusuma Isywara, Aristi Prita Jayawarsa, A.A. Ketut Kadek Weda Noveadjani Tista Kartika Sari Khoiru Rusydi, Mohamad Lamato, Alya Shafira Lubis, Destri Maulina Maulana Fitri Agustin Nur Wahyuni Mokhamad Nur Muhammad Rifqi Waliudin Nabella, Rihana Sofie Nabila, Firda Ainun Nanik Wahyuni ‎ Ni Luh Putri Setyastrini Nimas Tasia, Winda Rein Noval Adib Novianti Mukti Wibowo Nugraha, Ilham Ramadhan Nurlita Novianti Nurul Badriyah Putu Ambika Apsari Kesuma Putri R. Radeetha Rachmawati, Ayu Radeetha, Radeetha Ramadhan, Fadilatur Rihana Sofie Nabella Robasa, Ruben Roekhudin, Roekhudin Rohmi, Sania Khoridatur Romadhan, Fadilatur Salisa, Meilenia Rahma Sari Atmini Sari, Yetri Martika Setyo Tri Wahyudi Shinta Maharani Susanto, Febby Olvyana Truly Wulandari Truly Wulandari Virginia Nur Rahmanti Wahyuni, Maulana Fitri Agustustin Nur Wibisono, Muhammad Ezra Wihelmina Dea Kosasih Wiwik Saraswati, Wiwik Wuryan Andayani Yeney Widya Prihatiningtias