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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Dynamic Management Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Akuntansi dan Keuangan Indonesian Community Journal Jurnal Akuntansi dan Keuangan Journal Research of Social Science, Economics, and Management Jurnal Relawan dan Pengabdian Masyarakat REDI Akurasi
Puspita Rani
Universitas Budi Luhur
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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) Engel, Atalya Gabriel Sahetapy; Rani, Puspita
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

Abstract

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 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) Renaldy, Juanita Agustina; Rani, Puspita
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

Abstract

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.
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

Abstract

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

Abstract

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.
Co-Authors Agus Umar Hamdani Akbar Muhammad Tamara Putra Ayu Aprilia Desi Anggraeni Desy Mariani Endah Sri Wahyuni Engel, Atalya Gabriel Sahetapy Indra Indra Ismail Hasan Istiani, Tia Prasetyo Ramadhan Renaldy, Juanita Agustina Riskiana Wulan Sri Ayu Mayangsari Suryani Suryani Widya Novita Sari