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All Journal Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi JAMER
Herry Purnomo
Universitas Merdeka Madiun
Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA STUDY EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2019-2020 Siti Suharni; Herry Purnomo; Tika Ayuni
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 11 No. 1 (2022): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v11i1.110

Abstract

This study aims to determine the effect of firm size and corporate governance mechanisms on earnings management in state-owned companies. This study uses quantitative methods. The data was obtained from secondary data from the annual reports of BUMN companies listed on the IDX during the 2019-2020 period. The sampling method used is purposive sampling method. The analysis technique used is multiple regression analysis with SPSS 16.00 for windows program. The results of this study indicate that the Firm Size variable and the Board of Commissioners Size variable have a significant effect on Earnings Management. While the variable Institutional Ownership, Board of Directors Size variable and Institutional Ownership variable have no significant effect on Earnings Management in BUMN Companies in 2019-2020.
Pengaruh PAD, DBH, DAU, dan SiLPA Terhadap Belanja Bantuan Sosial Pada Pemerintah Daerah Se-Bakorwil Madiun Nurharibnu Wibisono; Herry Purnomo; Endang Edy Rahaju
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.434 KB) | DOI: 10.33319/jamer.v2i1.44

Abstract

Abstract— This study aims to examine the effect of the Regional Original Revenue (PAD), the Revenue Sharing Funds (DBH), the General Allocation Fund (DAU), and the Remaining Budget Calculation (SiLPA) on Social Assistance Expenditure (Bansos) in Local Governments as the Madiun Regional Coordination (Bakorwil) both partially and simultaneously. The research objects were 10 (ten) Regional Governments in Bakorwil Madiun, East Java, Indonesia based on the realization of APBD data for the period 2011 - 2018. Multiple linear regression method with the help of SPSS 20 was used as an analytical tool in this study. The results of this study indicate PAD, DBH, and DAU affect the Social Assistance Expenditure in Local Governments as the Madiun Regional Coordination (Bakorwil). Whereas SiLPA has no effect on Local Governments as the Madiun Regional Coordination). Simultaneously shows PAD, DBH, DAU, and SiLPA influences the Social Assistance Expenditure in Local Governments as the Madiun Regional Coordination. Keywords—: Regional Original Revenue; Revenue Sharing Fund; General Allocation Fund; Remaining Budget Calculation; and Social Assistance Expenditure.
Eksistensi Audit Laporan Dana Kampanye Pada Pemilihan Umum Kepala Daerah di Indonesia Henry Windrianto Darmoko; Herry Purnomo; Fatchurrahman
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i2.256

Abstract

The phenomenon that occurs in Indonesia indicates that the existence of campaign fund report audits in Indonesia is weak and even doubtful. This study aims to reveal the existence of campaign fund report audits in regional head elections in Indonesia. The truth of the existence of campaign fund report audits in regional head elections will be proven through the disclosure of the existence of the implementation of campaign fund report audits. The concept of existence in this study uses Paul Sartre's Existentialism Philosophy which states that: "Existence precedes essence",. This study is a qualitative study using transcendental phenomenological analysis techniques Moustakas,. The results of the study revealed that KAP auditors are professional auditors who always build a good reputation and have shown real existence when carrying out the work of auditing campaign fund reports in regional head elections by making thorough preparations by maintaining their professional ethics.
Co-Authors Endang Edy Rahaju Fatchurrahman Henry Windrianto Darmoko Siti Suharni Tika Ayuni Wibisono, Nurharibnu