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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Akuntansi dan Finansial Indonesia KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal ABM Mengabdi Journal of Community Practice and Social Welfare (JaCiPS) Jurnal Akuntansi Keuangan dan Bisnis Accounting Information System, Taxes, and Auditing Journal (AISTA) E-JURNAL AKUNTANSI
Rusmanah, Enok
Universitas Pakuan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Factors Affecting Real Earnings Management: Additional Evidence of Infrastructure Sector : Factors Affecting Real Earnings Management: Additional Evidence of Infrastructure Sector Feri, Annisa; Rusmanah, Enok; Sunarta, Ketut
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 1 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 1 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i1.11531

Abstract

The objective of this study is to investigate the effect of corporate governance, leverage, and profitability on real earnings management. There is a shifting practice from accrual-based earnings management to real-based earnings management because accrual earnings manipulation is more easily detected by regulatory scrutiny. Therefore, the study provides evidence of factors that affect real earnings management. The analytical method applied in this research is verification with the explanatory survey method. The data was tested with multiple linear regression tests, t-tests, F statistical tests, and coefficient of determination. Partial tests show that corporate governance, as proxied with institutional ownership, and leverage as proxied with Debt to Equity Ratio (DER), have no significant effect on real earnings management. However, profitability as proxied with Return on Assets (ROA) significantly affects real earnings management. A simultaneous test shows that overall corporate governance, leverage, and profitability do not affect real earnings management.
Kualitas Akuntansi dan Efisiensi Investasi: Peran Eksekutif Perempuan di Sektor Properti dan Real Estate Rusmanah, Enok; Manik, Tumpal; Syarifuddin
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/25v6g716

Abstract

This study examines the impact of accounting quality on investment efficiency and investigates the moderating role of female executives in Indonesia’s property and real estate sector. Using data from 65 property and real estate companies listed on the Indonesia Stock Exchange (2021–2023), the study employs data panel regression analysis. The results reveal that accounting quality significantly improves investment efficiency by reducing information asymmetry and minimizing inefficient capital allocation. However, the moderating role of female executives is not significant, suggesting that their current representation in managerial positions remains limited to influencing investment outcomes. The findings emphasize the importance of transparent accounting information in enhancing investment efficiency and the potential of gender diversity to strengthen governance in capital-intensive industries
Co-Authors Adam, Zarhan Febry Amelia Rahmi Arie Wibowo Irawan Dewi Atika DIAN LESTARI Dwi Meyliani Riswanti Fadillah, Haqi Feri, Annisa Fredi Andria Hardiyanto, Arief Tri Hary Suryantoro Hendro Sasongko Ira Rima Anita Jalaludin Almahali Mutiara Raras Nizam Muhamad Ariyanto Salimah, Alifia Putri Situmorang, Monang Sunarta, Ketut Syarifuddin Tumpal Manik