Article Per Year (5 Year)
p-Index From 2020 - 2025
1.288
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan Jurnal Ipteks Terapan : research of applied science and education Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Merinda Wijaya
Universitas Internasional Batam
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
ARE GCG EFFECTIVE IN MITIGATING EARNINGS MANAGEMENT AND INFLUENCING CSR IN FAMILY FIRMS Iskandar Itan; Merinda Wijaya
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 14 No. 4 (2020): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.304 KB) | DOI: 10.22216/jit.v14i4.23

Abstract

This study aims to examine the effectiveness of the role of corporate governance on corporate social responsibility (CSR) in family firms with earning management as the moderating variable. The data used in this study are secondary data of 120 family firms listed on the Indonesian Stock Exchange for the period 2015 to 2019, analyzed using Smart PLS software. In this study, the corporate governance mechanism is measured with: independent board of commissioners, institutional ownership, the board of director size, managerial ownership, and audit size. CSR is measured using the ISO 26000 standard. Meanwhile, earnings management is measured using discretionary accruals of modified Jones models. The results show that the role of corporate governance positively affects earnings management in family firms. Further analysis shows that corporate governance also influences CSR. This study also provides empirical evidence that earnings management enhances the relationship between corporate governance and CSR
COVID-19 Outbreak Impact on Stock Return in Indonesia and Malaysia Merinda Wijaya; Hesniati Hesnaiti; Robin Robin; Ferdinand Nainggolan
Jurnal Keuangan dan Perbankan Vol 26, No 2 (2022): APRIL 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i2.7618

Abstract

The COVID-19 outbreak drastically impacts the worldwide economy including the stock returns. This study uses Indonesia and Malaysia cases with a total of 141.585 and 219.381 observations in 2020. The measurement of COVID-19 of this study uses daily new confirmed cases and daily death cases from each country. To test the hypothesis, an unbalanced panel and multiple regression are used to test the crowded data. The results show different results for each country. In Indonesia, we found that the COVID-19 outbreak is a strong negative effect on stock return, in contrast, Malaysia found it to be less influence. Furthermore, the effect of Monday and Friday was used to test any impact of the day during the pandemic on stock return. Surprisingly, the effect of Friday affects different from Monday. The weekend effect still occurs in a pandemic situation and the investor mood sentiment to Indonesia’s stock market. This could be one of the aspects for investors consider when making investment decisions during a pandemic.
ARE GCG EFFECTIVE IN MITIGATING EARNINGS MANAGEMENT AND INFLUENCING CSR IN FAMILY FIRMS Iskandar Itan; Merinda Wijaya
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 14 No. 4 (2020): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.304 KB) | DOI: 10.22216/jit.v14i4.23

Abstract

This study aims to examine the effectiveness of the role of corporate governance on corporate social responsibility (CSR) in family firms with earning management as the moderating variable. The data used in this study are secondary data of 120 family firms listed on the Indonesian Stock Exchange for the period 2015 to 2019, analyzed using Smart PLS software. In this study, the corporate governance mechanism is measured with: independent board of commissioners, institutional ownership, the board of director size, managerial ownership, and audit size. CSR is measured using the ISO 26000 standard. Meanwhile, earnings management is measured using discretionary accruals of modified Jones models. The results show that the role of corporate governance positively affects earnings management in family firms. Further analysis shows that corporate governance also influences CSR. This study also provides empirical evidence that earnings management enhances the relationship between corporate governance and CSR
ARE GCG EFFECTIVE IN MITIGATING EARNINGS MANAGEMENT AND INFLUENCING CSR IN FAMILY FIRMS Iskandar Itan; Merinda Wijaya
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 14 No. 4 (2020): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.304 KB) | DOI: 10.22216/jit.v14i4.23

Abstract

This study aims to examine the effectiveness of the role of corporate governance on corporate social responsibility (CSR) in family firms with earning management as the moderating variable. The data used in this study are secondary data of 120 family firms listed on the Indonesian Stock Exchange for the period 2015 to 2019, analyzed using Smart PLS software. In this study, the corporate governance mechanism is measured with: independent board of commissioners, institutional ownership, the board of director size, managerial ownership, and audit size. CSR is measured using the ISO 26000 standard. Meanwhile, earnings management is measured using discretionary accruals of modified Jones models. The results show that the role of corporate governance positively affects earnings management in family firms. Further analysis shows that corporate governance also influences CSR. This study also provides empirical evidence that earnings management enhances the relationship between corporate governance and CSR
Are Gcg Effectıve In Mıtıgatıng Earnıngs Management And Influencıng Csr In Famıly Fırms? Iskandar Itan; Merinda Wijaya
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effectiveness of the role of corporate governance on corporate social responsibility (CSR) in family firms with earning management as the moderating variable. The data used in this study are secondary data of 120 family firms listed on the Indonesian Stock Exchange for the period 2015 to 2019, analyzed using Smart PLS software. In this study, the corporate governance mechanism is measured with: independent board of commissioners, institutional ownership, the board of director size, managerial ownership, and audit size. CSR is measured using the ISO 26000 standard. Meanwhile, earnings management is measured using discretionary accruals of modified Jones models. The results show that the role of corporate governance positively affects earnings management in family firms. Further analysis shows that corporate governance also influences CSR. This study also provides empirical evidence that earnings management enhances the relationship between corporate governance and CSR.
COVID-19 OUTBREAK IMPACT ON STOCK RETURN IN INDONESIA AND MALAYSIA Merinda Wijaya; Robin Robin; Hesniati Hesniati
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The COVID-19 outbreak drastically impact worldwide economic including the stock returns. This study use Indonesia and Malaysia cases with total 141.585 and 219.381 observations in 2020. The measurement of COVID-19 of this study uses daily new confirmed cases and daily death cases from each country. To test the hypothesis, unbalanced panel and multiple regression is used to test the crowded data. The results show differ result for each country. In Indonesia, we found that the COVID-19 outbreak is strong negatively effect to stock return, in contrast, Malaysia found to be less influence. Furthermore, the effect of Monday and Friday was used to test any impact of day during the pandemic on stock return. Surprisingly, the effect of Friday affects differently from Monday. The weekend-effect still occur in pandemic situation and the investor mood still sentiment to Indonesia’s stock market.
Pembuatan Modul Pembelajaran Akuntansi Keuangan Kelas XII Semester VI pada SMK Negeri 2 Batam Santi Yopie; Merinda Wijaya
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pembuatan modul pembelajaran akuntansi keuangan pada SMK Negeri 2 Batam merupakan salah satu bentuk dari kelanjutan pelaksanaan Tri Dharma Perguruan Tinggi berupa kegiatan pengabdian kepada masyarakat. Perubahan kurikulum di Indonesia sering berganti seiring waktu, namun penyediaan sarana pembelajaran tidak tersedia secara efektif. Tujuan pembuatan modul adalah untuk menyediakan sarana pembelajaran yang dapat meningkatkan kemandirian belajar pada siswa. Sasaran kegiatan ditujukan untuk siswa/i jurusan akuntansi dengan mata kuliah akuntansi keuangan di semester vi. Output yang dihasilkan dalam pelaksanaan kegiatan berupa bahan ajar dalam bentuk softcopy yang terdiri dari modul bahan ajar, power point, serta video. Penyediaan bahan ajar dalam bentuk elektronik tersebut diharapkan dapat dijangkau siswa secara mudah dan efisien serta mampu meningkatkan kemandirian belajar siswa.
Co-Authors Ferdinand Nainggolan Hesniati Hesnaiti Hesniati Hesniati Iskandar Itan Robin Robin Santi Yopie