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Pengaruh Intellectual Capital, Konservatisme Akuntansi dan Investment Opportunity Set Terhadap Kualitas Laba Trias Fajrin Prihatini; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2473

Abstract

This research aims to test intellectual capital, accounting conservatism, and invenstment opportunity set on earnings quality. The data source used in this research is secondary data using documentasy data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 28 data from consumer goods industrial companies in 2020-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that intellectual capital has a negative effect on earnings quality and aacounting conservatism has a positive effect on earnings quality, while investment opportunity set has no effect on earnings quality.
Pengaruh Capital Intensity, Persistensi Laba dan Risiko Litigasi terhadap Konservatisme Akuntansi pada Perusahaan di Bidang Kesehatan yang Terdaftar di Bursa Efek Indonesia Adinda Octaviani; Suwarno Suwarno
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2362

Abstract

This study aims to analyze the effect of capital intensity, earnings persistence and litigation risk on accounting conservatism. The research population consists of companies in the health sector listed on the Indonesia Stock Exchange in 2020-2022. With the purposive sampling method, a sample of 16 companies or 48 observation data was obtained. The analysis method used is multiple linear regression analysis using the SPSS Statistics 25 program. The results of this study indicate that the capital intensity variable and litigation risk have no effect on accounting conservatism. Meanwhile, earnings persistence affects accounting conservatism.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan Hazinatut Daulah; Suwarno Suwarno
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2883

Abstract

The research findings indicate that accounting information systems have a positive impact on employee performance, as evidenced by a P-value of 0.026 (P < 0.05). This suggests that implementing effective information systems can enhance efficiency and productivity. Additionally, internal controls significantly influence employee performance, with a P-value of 0.000 (P < 0.05). These results highlight that robust internal controls create a more structured work environment and help reduce the risk of errors. On the other hand, work motivation does not have a significant effect on performance, with a P-value of 0.239 (P > 0.05). This implies that other factors may play a more dominant role in improving performance compared to intrinsic motivation. Overall, the study concludes that accounting information systems and internal controls have a greater positive impact on employee performance, while the effect of work motivation is more limited.
Pengaruh Kebijakan Dividen dan Konservatisme Akuntansi terhadap Kualitas Laba Dewi Retno Mumtaz; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.387

Abstract

This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis using IBM SPSS statistics 22. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality. The principle of accounting conservatism is applied by companies on the basis of management's caution against exaggerating the profit value of the financial statements.
Pengaruh Growth Opportunities, Konservatisme Akuntansi dan Ukuran Perusahaan terhadap Earnings Response Coefficient Anisa Navin; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.403

Abstract

This research aims to analyze the influence of growth opportunities, accounting conservatism, and company size on the earnings response coefficient. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 18 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The classical assumption tests used consist of Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Meanwhile, the types of hypothesis testing used are the T Test (partial), F Test (simultaneous), and Determination Coefficient Test (R2) with multiple linear regression analysis. The research results show that growth opportunity and accounting conservatism have no effect on the earnings response coefficient, while company size has a negative effect on the earnings response coefficient.
Pengaruh Financial Distress, Free Cash Flow, dan Earning Power terhadap Manajemen Laba Ulvi Zuhrotul Faukha; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.416

Abstract

This research aims to analyze the influence of financial distress, free cash flow, and earning power on earnings management. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 17 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The type of hypothesis testing used is the T test (partial) with multiple linear regression analysis. The research results show that financial distress has a positive effect on earnings management, free cash flow has a negative effect on earnings management, while earning power has no effect on earnings management.
Pengaruh Financial Distress dan Good Corporate Governance terhadap Manajemen Laba Eka Sulistia Minarti; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.440

Abstract

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from companies that met the criteria. The data analysis technique used is multiple linear regression analysis and is assisted by the SPSS 22.0 statistical program. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.
Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan Choirun Nissa, Shafira; Suwarno Suwarno
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2151

Abstract

This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity moderation on the relationship between ESG performance. This study reveals that gender diversity has a significant moderating influence on the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial risk.
Pengaruh Corporate Social Responsibility dan Persistensi Laba terhadap Earnings Response Coefficient Izzah Hakimatul Aliyah Addini; Suwarno Suwarno
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2104

Abstract

This research aims to examine the influence of Corporate Social Responsibility and Profit Persistence on the Earnings Response Coefficient. The data sources used in this research are property and real estate sector companies using documentary data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 60 data from property and real estate companies in 2021-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that Corporate Social Responsibility has a positive effect on the Earnings Response Coefficient, earnings persistence has no effect on the Earnings Response Coefficient.
Advokasi dan Penyuluhan Bahaya Laten Korupsi di Masyarakat Lamagga Baubau Farhan Farhan; Sugiono Sugiono; Suwarno Suwarno; Iin Handayani
Jurnal Kabar Masyarakat Vol. 1 No. 2 (2023): Mei : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v1i2.3121

Abstract

Corruption is a serious issue that hinders development and community welfare. The Lamagga community in Baubau faces challenges in understanding and preventing corruption due to low legal literacy and insufficient oversight of public fund management. This advocacy and counseling program aims to increase community awareness and involvement in monitoring village policy transparency. The Participatory Action Research (PAR) method, using both qualitative and quantitative approaches, was employed through seminars, workshops, digital campaigns, and the establishment of community watchdog groups.The results indicate a significant increase in public awareness of corruption, with the percentage of residents who understand the reporting mechanism rising from 25% to 68%. Community participation in village discussions also increased from 20% to 55%, demonstrating the effectiveness of community-based education. However, challenges such as resistance from local officials and cultural barriers remain obstacles that require more persuasive approaches and continuous education. Therefore, stronger synergy between the community, government, and anti-corruption institutions is necessary to ensure the sustainability of this program. By fostering closer collaboration, it is hoped that transparency and accountability in public fund management can be achieved more effectively and sustainably.
Co-Authors Abdul Bari Azed Abdul Syani Adinda Octaviani Afifah Ismail Agata Iwan Candra Agnes Theresia Soelih Estoepangesti Agung Wendy Prasetyo Alia Rizki alwan kustono Amalia Putri Yulandi Angelita Puji Lestari Anisa Navin Anita Damayantie Anita Perdana Anwar Haryono April Gunarto Arif Unwanullah Aris Aris Aris Hairmansis Ayu Setyowati BASUKI ARIANTO Baswendra Triadi Bebas Widada Bramantyo, Rizki Yudha Budi Winarno Choirun Nissa, Shafira Chundakus H Damar Wibisono Darma Yulianti Purba Darwin Darwin Dedi Nursyamsi Dewi Retno Mumtaz Dewi Utari Diah Khasanahwati Dini Siswani Mulia Dwi Prasetyo Dwifi Aprilia Karisma Eka Sulistia Minarti Eka Syofiana Eko Siswanto Fardhian Dwi Saputra Farhan Farhan Fauzie Nursandah Felix King Lie Ferianto Ferianto Firda Divianatasya Giscka Brilien Purbasani Gunawan sihombing Handaru Indrian Adi Hazinatut Daulah Heri Wahyudiono Hindayati Mustafidah Hiroshi Masujima I Gusti Bagus Wiksuana Iin Handayani Iin Purnamasari Ikhah Malikhah Imam Sudjono Isa Mar’atus Syifa Iswandi Anas Ita Suryani ITSNATANI SALMA Itsuo Goto Izzah Hakimatul Aliyah Addini Kaniwa Berliani KAREL L. MANDAGIE Karma Iswasta Eka Lidwina Daru Andani M. Akhyar Mangapul Siahaan Mila Savitri Muhamad Dody Firmansyah Muhammad Almi Hidayat Muhammad Erwan Syah MUHAMMAD YUSUF Murfiah Dewi Wulandari Nahdiatul Ummah Nandi Kusmaryandi Niken Wijayanti Nur’Aini Purnamaningsih Pairulsyah Pairulsyah Pipit Mugi Handayani prasetio dian fasesa PUTRI AYU ISTIFARI Qristin violinda Rahmad Rizki Rahmah Nurfitriani Rahmi Sugihartuti Ramadan Ramadan Ratna Damayanti Ridaul Innayah Rindi Andika Rini Hermanasari Risqifani Risqifani Roemintoyo Roemintoyo Rohana Rohana Romadhon Romadhon Saring Marsudi Sepia Melati Putri Sigid Nugroho Adhi Sigit Winarto Silvina Alvinnaja Siswa Pratama Siti Maemunah Siti Zumrotul Nikmah Sri Endah Wahyuningsih Sri Siswanti Sudiatmoko Sudiatmoko Sugiono Sugiono Sukatiman Sukatiman Sulik Anam Suprayitno Suprayitno Suryanie Sarudji Sutikno Sutikno Suwandi Suwandi Syaeful Anas Aklani Syahrul Fakhri Ramadhan Syahrul Ramadhani Syamsuri Syamsuri Trias Fajrin Prihatini Triyani Dewi Tumisem Tumisem Tutia Rahmi Tuwoso Ulvi Zuhrotul Faukha Wenny Savitri Widiatmaka Winda Hastuti YULLIANIDA YULLIANIDA ZURIANA SIREGAR