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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Keuangan dan Perbankan Rekayasa Mesin Indonesian Aquaculture Journal JURNAL HERITAGE Jurnal Elemen Jurnal Ilmiah Inovasi Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Teknik Mesin Cakram JURNAL CRANKSHAFT JASF (Journal of Accounting and Strategic Finance) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Journal of Vocational Education Studies STEAM Engineering : Journal of Science, Technology, Education And Mechanical Engineering The Indonesian Journal of Accounting Research INCARE DEDIKASI PKM PENGABDI: Jurnal Hasil Pengabdian Masyarakat Equity: Jurnal Akuntansi Narra J Jurnal Bisnis dan Kewirausahaan Action Research Literate (ARL) Abdimas Langkanae Saraq Opat : Jurnal Administrasi Publik Seminar Nasional Pengabdian Kepada Masyarakat Jendela ASWAJA Embrio Pendidikan: Jurnal Pendidikan Dasar Jurnal Akuntansi dan Keuangan Indonesia Dedikasi: Jurnal Pengabdian Kepada Masyarakat Journal of International Conference Proceedings Jurnal Penelitian Ilmu Pendidikan Indonesia Innovative: Journal Of Social Science Research Journal of English Literature and Linguistic Studies (JELLS) AutoMech : Jurnal Teknik Mesin Kohesi: Jurnal Sains dan Teknologi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Socius: Social Sciences Research Journal West Science Social and Humanities Studies Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Tomorrow’s Education Journal Jurnal Foundry GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Akademik Pengabdian Masyarakat Jurnal Media Akademik (JMA) ARIMA : Jurnal Sosial Dan Humaniora Conference Proceedings International Conference on Education Innovation and Social Science Jurnal Ilmiah Nusantara Jurnal Inovasi dan Teknologi Pendidikan EKOBIMA Ekonomi Bisnis dan Manajemen IECON: International Economics and Business Conference Jurnal Pengabdian Masyarakat Teknologi dan Pendidikan (MANTAP) Jurnal Studi Islam dan Sosial E-Jurnal Akuntansi
Sri Hastuti
UPN Veteran Yogyakarta
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Journal : Journal of International Conference Proceedings

 1 
The Role of Institutional Ownership Structure on Real Earnings Management in Growth Firms Sri Hastuti; Ponty SP Hutama
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1376

Abstract

The objective of the study was to examine the role of institutional ownership structure on real earnings management on firms in growth stage. The real earnings management was indicated by three proxy such as abnormal CFO, abnormal discretionary expenses, and abnormal production costs. The sample of the study was the manufacturing firms listed in the Indonesia Stock Exchange. The data observation period was 5 years (2016-2020). Total samples are 600 firm-years. The samples are classified into various life cycle using dividend payout, sales growth, capital expenditure value, and age. The empirical results indicate concentration of institutional ownership affect the real earnings management through cash flow operating activities but this study cannot prove that the concentration of institutional ownership affects the real earnings management in firms that are in the growth stage. The findings prove the firms choose real earnings management through cash flow operating activities even though the cost is more in the long term.
The Effect of Profitability, Leverage, Institutional Ownership, and Audit Quality on Tax Avoidance: Study on Mining Companies Listed on BEI Period 2016-2020 Ichwantoro, Muhammad Rizky; Widiastuti, Sri Wahyuni; Hastuti, Sri
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2057

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, leverage, institutional ownership, and audit quality on tax avoidance. The measurement of tax avoidance in this study uses the Effective Tax Rate method. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The number of observations was 47 research samples obtained by purposive sampling technique. The analytical technique used in this research is multiple linear regression analysis. The results of the analysis show that institutional ownership and audit quality have an effect on tax avoidance, while profitability and leverage variables have no effect on tax avoidance.
Political Connection Effect towards Firm Value Hadi, Johanes De Brito Firstian; Yulianti, Retno; Hastuti, Sri
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2730

Abstract

Political Connection, or the connection that a firm have to the government, can be an interesting subject for accounting research. Political connection can give advantage to the firm. This study wants to determine the effect of existing political connection in a firm to the firm value. Political connection as the independent variable is measured by using dummy variable. While firm value as the dependent variable will be measured by Tobin’s Q. The data that are used in this study are secondary data of mining firms listed on the Indonesian Stock Exchange in 2017-2022 and also stock price information from Indonesian stock exchange website. In this study, purposive sampling is used where 37 mining firms are selected. The result of the study indicate that political connection does not have a significant impact on mining firms value. Thus, this study emphasize that investors have less interest on making political connection that mining firms have as a value.
Political Connection Effect towards Firm Value Hadi, Johanes De Brito Firstian; Yulianti, Retno; Hastuti, Sri
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2730

Abstract

Political Connection, or the connection that a firm have to the government, can be an interesting subject for accounting research. Political connection can give advantage to the firm. This study wants to determine the effect of existing political connection in a firm to the firm value. Political connection as the independent variable is measured by using dummy variable. While firm value as the dependent variable will be measured by Tobin’s Q. The data that are used in this study are secondary data of mining firms listed on the Indonesian Stock Exchange in 2017-2022 and also stock price information from Indonesian stock exchange website. In this study, purposive sampling is used where 37 mining firms are selected. The result of the study indicate that political connection does not have a significant impact on mining firms value. Thus, this study emphasize that investors have less interest on making political connection that mining firms have as a value.
Financial Distress, Institutional Ownership, and Earnings Management: Evidence from the Energy Sector Winata, Widya; Hastuti, Sri; Suryaningsum, Sri
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3559

Abstract

This study seeks to analyze the effect of financial distress on earnings management, focusing on institutional ownership as a potential moderating variable. Employing a quantitative research approach, this study utilizes secondary data sourced from the financial statements of energy industry sector companies listed on the Indonesia Stock Exchange (IDX) and the companies' official websites during the period 2019–2023. The purposive sampling technique was used to select a representative sample, ensuring relevance and data quality. The findings reveal that financial distress positively influences earnings management, indicating that companies experiencing financial difficulties are more likely to engage in earnings management practices, possibly as a strategic response to mitigate the appearance of financial instability. However, the study also finds that institutional ownership does not moderate the relationship between financial distress and earnings management. This suggests that the presence of institutional investors does not significantly alter or mitigate the impact of financial distress on a company's propensity to engage in earnings management. These results provide important insights for stakeholders, including regulators and investors, by highlighting the implications of financial distress on corporate reporting behavior and the limited role of institutional ownership in curbing earnings management practices
Co-Authors Abd Hamid Abdul Latief Achmad Maftuh Sujana Afina, Afina Ahlun Ansar Ahmad Dahlan Ahmad Restani Syukron Thayyib Ainni, Anandhiska Arla Nur Alya, Nur Alya Fadilla Ismail Andika Saputra Anggraeni, Devi Putri Annisa Andriyani Ansar Ansar Anwar, Andi Ratu ayuashari Ari Kuncara Widagdo Asiyah, Dewi Auliadi, Diwa Lingga Ayu Dita, Diana Azhari, Fadhlan Bintoro, Sefrian Rizki Boy Arya Sadewa Bramono Pandu Cahyaningtyas, Annisa Putri Catur Pramono Ciptaningtyas, Ciptaningtyas Dadieng Kurniawan Danang Wisnu Wardana Daroini, Ahsin Darsono, Febri Budi Dekki Umamur Ra’is Desiana Desiana, Desiana Dewi, Meirisa Isdiana Diana Chilmawati Djihadah, Nurhayati Doddy Setiawan Doni Edhy Susatya, Edhy Edi Waluyo Eko Saputra Endah Puji Lestari Etta Teguh Hermawan Fachri, Fandi Faisyal Faisal hakim Fajar Basuki Fakhrurriza Falah, Azril Hanif Fathur Rochman, Fathur Fiqri, Aidil Fitria Endah Fuad Hilmy Gita Irawanda Hadi, Johanes De Brito Firstian Hamdan Faozi Hary Soedarto Harjono Hasan Hasanah, Siti Roudotul Hassany, Ibnu Rosyid Al HB, Lukman Heni Fitrotul Zulhizah Heriyanto Heriyanto Heryadi, Yadi Hujiroh, Shofa Ibnu Rosyid Ridwana Ichwantoro, Muhammad Rizky Iftitah, Siti Nurul Imran Imran Indrawati, Ragil Tri Irawanda, Gita Ismail, Pitrah Rapi Jefry Prabowo khoerunnisa, Vina Khusna, Kunti Nafingatul Kr. J. Tompong, By Tri Agung Nusantara Kunti Sunaryo KURNIAWATI, YUYUN Kusharyanti Lili Handayani Lili Handayani Listyanda, R. Faiz Mahdi, Jausyan Al Mahrun, Pebri Akhrus Mendrofa, Meliana Mintarti, Ari Mudha Rochmatillah Muhammad Ivan Ardiansyah Mulyawan, Yandi Munggaran, Rangga Murni Mahmud Nani dkk. Mulyaningsih Ningrum, Listya Noto Pamungkas Nurdin, Akhmad Nurhadi Nurhadi Nurma Handayani, Nurma Nurul Annisa R Pamungkas, Deni Paundra, Fajar Ponty S.P. Hutama Prabowo, Jefry Pramusinta, Mahesti Prasetio, Januar Eko Priyanto Priyanto Priyo Utomo Adi Nugroho Purnawati, Elisa Purwanto Putri, Adenna Hendy Cassie Putri, Aurellia Zaini Sya'bania Putri, Ericha Dwi Wahyu Syah Putri, Farika Tono Ratna Aulia Puspita Sari RATNA SARI RATNASARI, DINE TRIO Retno Yulianti Retno Yulianti Ridwan Afandi Ristiawan Agung Nugroho Rizki Dwi Ardika Rudi Haryadi, Rudi Safitra, Mohamad Nanda saputra, fajar Saputra, Raka Gilang Sintawati, Buni Fitria Siti Imeliya Siti Nuraliah, Siti Sitti Habibah Sofiatunnaziah Sri Suhermiyati Sri Suryaningsum Suanto Sukardi Weda, Sukardi Sumarliani, Sri Sumarlin Mus Suratno, Eko Susanti, Reny Suyitno Taufik, Ikhwan Thayyib, Ahmad Restani Syukran Thayyib, Ahmad Restani Syukron Tri Gunawan, Tri Tristiana Yuniarti Triwinasis, Triwinasis Veithzal Rivai Zainal W, Wahyudi Wahira Wahira Wahyu Isti Nugroho Wahyu Redi Eka Saputra Wahyuanto, Eko Wardhani, Nova Ariska Kusuma Wibowo, Rheza Ari Widiastuti, Sri Wahyuni Widodo, JDT Widodo, Joehananto D.T Widodo, Joehananto Djoko Teguh Wijayanti, Tri Cicik Wimaputri, Oktawira Winata, Widya Windyastuti Windyastuti Xander Salahudin Yeni Tata Rini Yosar Haritsar Yudha, Noval Fitra Yuvita Oktarisa, Yuvita Zakaria, Dinda Karunia Putri Zalfa Arridwan Zuhaery, Muhammad