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Journal : Maneggio

The Role of Corporate Governance in Moderating the Relationship Between Earnings Management and Financial Performance of Public Companies Nurfitriani Nurfitriani; Ima Amaliah; Nunung Nurhayati
Maneggio Vol. 2 No. 6 (2025): DECEMBER-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8wjsvn20

Abstract

This study aims to investigate the role of corporate governance in moderating the relationship between earnings management and the financial performance of public companies. Employing a quantitative approach with a longitudinal panel data design, the research analyzed a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Financial performance was measured by Return on Assets (ROA), earnings management was proxied by discretionary accruals calculated from the Modified Jones Model, and corporate governance was constructed as a composite index from board independence and audit committee characteristics. The data was analyzed using Moderated Regression Analysis (MRA) with panel data. The results indicate that earnings management has a direct negative effect on company performance. Furthermore, the study's core finding confirms that corporate governance significantly moderates this relationship. The positive and significant interaction term demonstrates that strong corporate governance mechanisms effectively weaken the negative impact of earnings management on financial performance. These findings underscore the critical importance of robust corporate governance as a monitoring tool. They provide empirical evidence that effective oversight can mitigate the adverse consequences of earnings management, thereby promoting more transparent financial reporting and contributing to sustainable corporate value.  
The Impact of FOMO (Fear of Missing Out) and Impulse Buying on Online Purchasing Decisions on TikTok E-Commerce Umi Kulsum; Ima Amaliah; Nunung Nurhayati
Maneggio Vol. 2 No. 6 (2025): DECEMBER-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/5my0ma20

Abstract

The Explosive Popularity of TikTok Shop as a Social Commerce Platform Has Created a Dynamic and Impulsive Shopping Ecosystem. Its unique characteristics, such as personalized recommendation algorithms, livestream commerce, and viral short-form video content, are strongly suspected to trigger the psychological phenomena of Fear of Missing Out (FOMO) and Impulse Buying, which ultimately influence online Purchasing Decisions. This study aims to analyze the influence of FOMO on Purchasing Decisions on TikTok Shop, with Impulse Buying as a mediating variable. This research uses an explanatory quantitative approach with a survey method. Data was collected through an online questionnaire distributed to 427 active TikTok Shop users in Indonesia who had made a purchase. The data were analyzed using variance-based Structural Equation Modeling (SEM) technique with the help of SmartPLS 4.0 software to test the direct and indirect relationships between variables. The results prove that all proposed hypotheses were accepted. FOMO was proven to have a positive and significant direct effect on Impulse Buying (β = 0.683) and on Purchasing Decisions (β = 0.294). Critically, Impulse Buying was also proven to mediate the effect of FOMO on Purchasing Decisions with a strong indirect effect (β = 0.370). This research model was able to explain 62.8% of the variance in Purchasing Decisions (R² = 0.628), indicating high predictive power. It is concluded that FOMO and Impulse Buying are dominant determining factors in Purchasing Decisions on TikTok Shop. These findings reveal the psychological mechanisms behind the platform's success, where FOMO acts as a powerful initial trigger to create impulsive shopping urges, which then becomes the primary mechanism driving the realization of a purchase decision. This research provides an important contribution to the understanding of consumer behavior in the era of algorithm-driven social commerce.
The Influence of Leadership Style on Generation Z's Work Motivation in the Workplace Sunarto Sunarto; Ima Amaliah; Nunung Nurhayati
Maneggio Vol. 2 No. 6 (2025): DECEMBER-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/4ra9t253

Abstract

The massive entry of Generation Z into the global workforce presents a significant challenge for contemporary leadership practices. This generation, characterized as digital natives who value purpose, collaboration, and continuous feedback, possesses distinct motivational drivers that may not align with traditional leadership models. This study aims to investigate the specific influence of leadership styles on the work motivation of Generation Z employees. Utilizing a quantitative approach with a correlational design, data was collected via an online questionnaire from 250 Gen Z professionals. Multiple regression analysis revealed that leadership style accounts for 49% of the variance in work motivation. Transformational and democratic leadership styles emerged as the strongest positive predictors, significantly enhancing motivation by fulfilling Gen Z's need for purpose, intellectual stimulation, and inclusive collaboration. Conversely, laissez-faire leadership demonstrated a significant negative impact, actively demotivating employees by creating an environment of ambiguity and neglect. The findings conclude that to effectively engage and retain Generation Z, organizations must deliberately cultivate leaders who are visionary, participative, and actively engaged as coaches and mentors, while decisively moving away from detached, hands-off leadership approaches.