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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Ilomata International Journal of Social Science Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Pratana Puspa Midiastuty
Bengkulu University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Ilomata International Journal of Management

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The Effect COVID-19 On Earnings Quality and the Role of Corporate Governance as a Moderation Febi Aji Riansyah; Pratana Puspa Midiastuty; Eddy Suranta
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.950

Abstract

The aim of this research is to provide empirical evidence regarding the effect of Covid-19 on earnings quality with corporate governance as a moderator. Based on agency theory, corporate governance is a monitoring mechanism to improve quality. All manufacturing companies listed on the Indonesia Stock Exchange (BEI) with a research period of 2017-2022 were used as samples for this research. Using purposive sampling technique, the total of observations was 624 from 104 samples. Covid-19 is a dummy variable with the value (1) being in the Covid-19 period (2020-2022) and (0) other than the Covid-19 period (2017-2019). Corporate governance used in this research is the size of the board of directors and the proportion of independent commissioners. All hypothesis tested by using multiple linear regression techniques, IBM SPSS 25. Earnings quality is proxied by accrual earnings management and real earnings management. The research results prove that real earnings management occurs in the form of RM1, RM3 and RM TOTAL. Covid-19 does not cause the practice of accrual earnings management and real earnings management in the form of RM2. Furthermore, corporate governance is unable to moderate in explaining the relationship between Covid-19 and earnings quality.
The Effect of Profitability, Liquidity, Leverage, Dividend Policy and Foreign Ownership on Firm Value Refika Nadia; Pratana Puspa Midiastuty; Eddy Suranta; Danang Adi Putra
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.962

Abstract

This research aims to empirically test the influence of profitability, liquidity, leverage, dividend policy and foreign ownership on firm value. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2018-2022. The sampling technique used a purposive sampling method with predetermined criteria there were 55 observations. The research results provide empirical evidence that leverage and foreign ownership have a positive and significant effect on firm value, while profitability, liquidity and dividend policy have no effect on firm value. This research provides implications for capital structure theory which states that the use of higher leverage will increase firm value and also provides implications for agency theory in explaining the relationship between foreign ownership and firm value and provides implications for signal theory in explaining the relationship between profitability and dividend policy on firm value.
Co-Authors Andini Tiara Dianty Danang Adi Putra Eddy Suranta Febi Aji Riansyah Muhammad Alif Bimo Satrio Muthiya Dwi Febrianty Refika Nadia Rini Indriani Vika Fitranita