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Pengaruh struktur GCG terhadap manajemen laba dengan koneksi politik sebagai variabel moderasi Ismail Hasan; Puspita Rani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1295

This research aimed to determine the influence of good corporate governance structure on earnings management with political connection as a moderating variable. The independent variables were managerial ownership, institutional ownership, board size, and independent commissioners. Earnings management was the dependent variable. The moderating variable was political connection. The research population was non-financial services companies listed on the Indonesia Stock Exchange 2018-2022. The research sample was 562 firm-years. The research results showed that institutional ownership and independent commissioners had a negative influence on earnings management, while managerial ownership and board size had no influence on earnings management. Political connection weakened the negative influence of institutional ownership on earnings management. Political connection was not proven to strengthen the positive influence of managerial ownership on earnings management. Political connection was not proven to weaken the negative influence of board size and independent commissioners on earnings management. Public interest statements This research can increase knowledge regarding GCG structures, political connection and earnings management. The results of this research can also be used as input for regulators in implementing GCG to prevent earnings management.

Pengaruh struktur GCG terhadap manajemen laba dengan koneksi politik sebagai variabel moderasi Ismail Hasan; Puspita Rani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1295

This research aimed to determine the influence of good corporate governance structure on earnings management with political connection as a moderating variable. The independent variables were managerial ownership, institutional ownership, board size, and independent commissioners. Earnings management was the dependent variable. The moderating variable was political connection. The research population was non-financial services companies listed on the Indonesia Stock Exchange 2018-2022. The research sample was 562 firm-years. The research results showed that institutional ownership and independent commissioners had a negative influence on earnings management, while managerial ownership and board size had no influence on earnings management. Political connection weakened the negative influence of institutional ownership on earnings management. Political connection was not proven to strengthen the positive influence of managerial ownership on earnings management. Political connection was not proven to weaken the negative influence of board size and independent commissioners on earnings management. Public interest statements This research can increase knowledge regarding GCG structures, political connection and earnings management. The results of this research can also be used as input for regulators in implementing GCG to prevent earnings management.

Pengaruh Pengungkapan Emisi Karbon dan Pertumbuhan Penjualan terhadap Nilai Perusahaan dengan Tata Kelola Perusahaan sebagai Variabel Moderasi Ahmad Paridudin; Puspita Rani
Dinasti Accounting Review Vol. 3 No. 4 (2026): Dinasti Accounting Review (April - June 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i4.3388

Penelitian ini menganalisis pengaruh pengungkapan emisi karbon dan pertumbuhan penjualan terhadap nilai perusahaan dengan tata kelola perusahaan sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan data sekunder dari laporan tahunan, laporan keuangan, dan laporan keberlanjutan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Sampel ditentukan melalui purposive sampling dan menghasilkan 23 perusahaan dengan 115 observasi. Nilai perusahaan diukur menggunakan Tobin’s Q, pengungkapan emisi karbon diukur dengan indeks berbasis GRI 305, pertumbuhan penjualan diukur dari perubahan pendapatan tahunan, sedangkan tata kelola perusahaan dibentuk dari proporsi komisaris independen, komite audit, ukuran dewan direksi, dan kualitas audit. Analisis data menggunakan analisis faktor, uji asumsi klasik, dan regresi moderasi. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan pertumbuhan penjualan tidak berpengaruh signifikan. Tata kelola perusahaan tidak memoderasi pengaruh pengungkapan emisi karbon maupun pertumbuhan penjualan terhadap nilai perusahaan. Temuan ini menegaskan bahwa transparansi lingkungan lebih diapresiasi investor dibandingkan ekspansi penjualan semata pada sektor energi.

Pengelolaan Sampah Cerdas Berbasis Masyarakat Menuju Lingkungan Berkelanjutan Titin Fatimah; Utomo Budiyanto; Puspita Rani
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Bank Sampah Matahari dibentuk sebagai pusat edukasi dan pengelolaan sampah rumah tangga bagi warga di lingkungan RW 08 Kelurahan Pedurenan. Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh kurangnya pemahaman warga tentang jenis dan cara pemilahan sampah, serta rendahnya partisipasi warga dalam kegiatan setor sampah terpilah Bank Sampah Matahari. Kegiatan ini bertujuan untuk meningkatkan efektivitas pengelolaan sampah melalui pendekatan cerdas berbasis partisipasi masyarakat melalui edukasi pemilahan sampah dan Aplikasi Setor Sampah Mandiri berbasis mobile. Metode yang digunakan meliputi sosialisasi dan edukasi, penerapan teknologi, pelatihan, pendampingan dan evaluasi, dan keberlanjutan program. Keberhasilan program pengabdian kepada masyarakat ini sangat ditentukan oleh partisipasi aktif pengurus dan nasabah Bank Sampah Matahari sebagai mitra sekaligus peserta. Melalui program ini kemampuan manajemen mitra meningkat 70% dan keterampilan memilah sampah meningkat hingga 70%. Selain memberikan edukasi, program pengabdian kepada masyarakat ini juga efektif mengurangi sampah rumah tangga dan meningkatan kepedulian terhadap lingkungan.

The Effect of ESG Performance and Profitability on Company Value with Audit Quality as a Moderation Variable (Empirical Study on Energy Sector Companies Listed on the IDX and BGK Foundation's ESG Index in 2020-2022) Juanita Agustina Renaldy; Puspita Rani
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1098

Companies listed on the stock exchange are required to publicly disclose reports such as annual and financial statements through the Indonesia Stock Exchange (IDX) authority and their respective company websites for investors and potential investors. This study aims to analyze and empirically test the effect of ESG performance and profitability on firm value, with audit quality as a moderating variable, in companies listed on the IDX and the ESG Index BGK Foundation in 2020–2022. This quantitative research applies the Moderated Regression Analysis (MRA) method, processed using Eviews 12. The population in this study consists of energy sector companies, with a sample of 19 firms. Based on the study’s results, it was found that ESG performance has a negative effect on company value, while profitability has no significant effect on company value. The results of the moderation test indicate that the audit quality variable weakens the negative effect of ESG performance on firm value; however, audit quality does not moderate the effect of profitability on firm value. The implications of this study highlight that, while ESG initiatives are crucial for long-term sustainability, excessive costs or limited market understanding of ESG practices may initially reduce firm value—particularly in developing markets where investors still prioritize short-term profitability.

The Effect of Leverage, Liquidity, and Accounting Conservatism on Profit Quality Moderated by Company Size (Empirical Study on Financial Sector Companies in the Sub-Sector of Banks Listed on the Indonesia Stock Exchange for the 2022-2023 Period) Atalya Gabriel Sahetapy Engel; Puspita Rani
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1099

This study aims to analyze the effects of leverage, liquidity, and accounting conservatism on earnings quality with company size as the moderating variable. The study was conducted on financial sector companies with a sub-sector of banks listed on the Indonesian Stock Exchange in 2022-2023. The sample was selected using purposive sampling, and the data that passed the selection process consisted of 42 companies. The results show that leverage and liquidity have no significant effects on earnings quality, while accounting conservatism has an effect on earnings quality. Additionally, company size as the moderating variable can moderate accounting conservatism but not leverage and liquidity in relation to earnings quality.

The Role of Hexagon Fraud in Detecting the Occurrence of Restatements by Moderating Audit Quality (Empirical Study on the Healthcare Sector Listed on the Indonesia Stock Exchange for the Period 2020 - 2022) Rizka Fauzia; Puspita Rani
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i4.1177

This study aims to analyze the effects of pressure, opportunity, rationalization, capability, arrogance dan collusion on restatement with audit quality as the moderating variable. The study was conducted on healthcare sector companies listed on the Indonesian Stock Exchange in 2020-2022. The sample was selected using purposive sampling, and the data that passed the selection process consisted of 13 companies. The results show that pressure, opportunity, rationalization, capability, arrogance dan collusion have no significant effects on restatement. Additionally, audit quality as the moderating variable can not moderate pressure, opportunity, rationalization, capability, arrogance dan collusion in relation to restatement.

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