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All Journal JAM Journal of Accounting and Investment Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Bisnis dan Akuntansi Amnesty: Jurnal Riset Perpajakan Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Akuntansi Peradaban REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Conference on Community Engagement Project (Concept)
Suparman, Meiliana
Universitas Internasional Batam
Arts Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Other

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Moderasi Kualitas Audit dalam Pengaruh Karakteristik Demografi CFO terhadap Manajemen Laba Juany, Erlyna; Suparman, Meiliana
EKONOMI KEUANGAN DAN BISNIS Vol 7, No 2 (2022): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.651 KB) | DOI: 10.24967/ekombis.v7i2.1750

Abstract

Penelitian ini bertujuan untuk mengetahui efek moderasi dari kualitas audit dalam pengaruh karakteristik demografi CFO terhadap manajemen laba pada perusahaan non-keuangan. Karakteristik CFO diwakili oleh gender dan tingkat pendidikan CFO. Penelitian kuantitatif ini menganalisis data dari 172 laporan tahunan perusahaan non keuangan yang terdaftar selama 5 (lima) tahun terakhir di Bursa Efek Indonesia. Metode untuk menguji hipotesis adalah Moderated Regression Analysis (MRA). Temuan penelitian ini menunjukkan bahwa tidak terdapat pengaruh langsung yang signifikan antara gender dan tingkat pendidikan CFO terhadap manajemen laba. Kualitas audit juga tidak terbukti mempunyai efek moderasi dalam pengaruh karakteristik demografi CFO terhadap manajemen laba pada perusahaan sampel. Temuan ini menunjukkan bahwa keberadaan CFO wanita tidak dapat mengurangi konflik agensi dalam mengelola pendapatan. Temuan juga tidak dapat mendukung Teori Eselon Atas, bahwa keputusan perusahaan secara langsung dipengaruhi oleh karakteristik individu. Temuan ini memperkuat argumentasi bahwa gender CFO perusahaan di negara berkembang tidak berpengaruh signifikan dalam pengambilan keputusan, demikian juga dengan tingkat pendidikan CFO. Temuan tersebut diperkuat dengan kondisi bahwa CFO tidak dapat mengambil keputusan akhir karena masih dipertimbangkan kembali oleh CEO. Hasil penelitian ini menyarankan investor untuk lebih mempertimbangkan karakteristik CEO sebagai manajemen puncak perusahaan. Selain itu, sebaiknya investor tidak hanya bergantung pada hasil audit yang baik karena tidak menjamin perusahaan tidak melakukan praktik manajemen laba. Hal ini dikarenakan adanya risiko litigasi yang minim dan kurangnya jangkauan auditor dalam memantau tindakan praktik manajemen laba di suatu perusahaan.
Market Capitalization, Leverage, and the Pursuit of Sustainable Growth: Evidence from the Indonesian FinTech Industry Iwan Suhardjo; Meiliana Suparman; Yulias Hidayah; Misnawati Misnawati; Adinda Nurul Rahmadyan; Rendy Diaz Hirlian
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.31212

Abstract

Purpose: This research aims to analyze the influence of three crucial financial factors in companies, namely Board Education Background Accounting, Market Capitalization, and Leverage on the Sustainable Growth Rate (SGR). Methodology/approach: The type of research used in this study is quantitative research with an associative causal approach. The analyzed data consists of financial technology banks in Indonesia from 2017 to 2022, along with data from conventional companies to compare the performance of both types of banks.  The number of companies used is six FinTech and four conventional banks that compare the performance of the two types of samples. Findings: The research results provide valuable insights for FinTech stakeholders, assisting in making informed decisions regarding financial management and growth strategies. Practical and Theoretical contribution / Originality: This research contributes to the academic literature in the field of corporate finance and sustainable growth, especially within the rapidly evolving FinTech context. Research Limitation: Despite the fact that this study considers three main variables, there is still a possibility that other factors influencing the SGR are not taken into account.
HOW CEO NARCISSISM SHAPES FIRM PERFORMANCE OVER TIME: EVIDENCE FROM INDONESIA Suparman, Meiliana; Lim, Tiffany; Jurnali, Teddy; Septiany, Sheila; Suhardjo, Iwan
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2613

Abstract

This study examined the impact of CEO narcissism and long-term firm performance in Indonesia. We utilized data from 2,618 observations of listed companies registered on the Indonesia Stock Exchange between 2017 and 2021, employing Ordinary Least Squares (OLS) regression analysis. The findings revealed a positive and significant impact of CEO narcissism on the current and future firm performance. These results are further validated through robust coarsened exact matching (CEM) tests. Furthermore, the study investigated the moderating effect of CEO tenure, revealing a weakening association between narcissism and performance over extended CEO leadership. In addition, CEO ownership and board size do not moderate this relationship. Our study offers valuable insights for Indonesian companies. While the study highlights a positive impact on performance, the moderating effect of CEO tenure suggests potential downsides to narcissism in the long run. This study offers valuable considerations on the impact of CEO narcissism and long-term firm performance in Indonesia. While narcissism appears beneficial for short- and medium-term performance, the moderating effect suggests potential long-term drawbacks that warrant further investigation.
Do monitoring agents strengthen the impact of founder and family boards on firm performance? Suparman, Meiliana; Jurnali, Teddy; Lau, Andy; Septiany, Sheila
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.22882

Abstract

Research aims: This research aims to test the moderating effect of monitoring agents on the effect of the founder-board of directors (founder-BOD) and family-board of directors (family-BOD) on firm performance. Monitoring agents are represented by independent directors and commissioners. In this case, the age, size, and industrial type of the firms are the control variables.Design/Methodology/Approach: This quantitative research employed secondary data from 489 firms registered in the Indonesia Stock Exchange from 2018 to 2022. In this case, the observation data were 2,445, which were tested using a panel regression method. Research findings: Hypothesis test results show that monitoring agents strengthen the negative effect of founder-BOD on firm performance. Another result shows that family-BOD does not have a significant effect on firm performance, and monitoring agents do not show a moderating effect on the relationship. Theoretical contribution/Originality: This research provides new insights into the role of monitoring agents within Indonesia's two-tier governance system, enhancing our understanding of corporate governance in emerging economies. It offers a novel perspective on how independent directors and commissioners influence firm performance, contributing to the literature on corporate governance. Practitioner/Policy implication: The findings underscore the importance of enhancing the independence and effectiveness of monitoring agents to improve firm governance. These insights are relevant for policymakers and corporate governance reforms in Indonesia and similar emerging economies.Research limitation/Implication: Further research could consider the quality of monitoring agents, such as regulation, culture, social relationships, and knowledge.
Corporate Governance Index and Financial Performance: Mediated by the Risk Management Committee Suparman, Meiliana; Ng, Judson
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2589

Abstract

The influence of election politics on management risk in companies as well as the influence of politics on financial performance. This research aims to analyze the influence of the corporate governance index on financial performance mediated by the risk management committee (RMC), especially in the consumer goods industry which is a priority for consumers. This research used a quantitative and purposive sampling technique where the sample is 85 listed consumer goods companies on the Indonesian stock exchange from 2018-2022. The data analysis method in this research is multiple regression. The conclusion that can be drawn is that corporate governance can influence financial performance depending on several measurements. The results of this test provide a significant relationship between corporate governance and financial performance measurement by ROE, Tobin’s Q, EVA and TSR ratios mediated by the risk management committee.
Pengungkapan Aset Biologis, Ekonomi Global dan Hilirisasi Dapatkah Dewan Mendorong Pertumbuhan Berkelanjutan di Industri Agrikultur Suhardjo, Iwan; Suparman, Meiliana; Rosana, Jackie; Pangestu, Krisnawati Yeni; Rahman, Padli
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2269

Abstract

Indonesia is an agricultural country where the agricultural sector contributes significantly to GDP. The agricultural sector also plays an important role in providing employment, making it one of the important sectors in the country's economic growth. The purpose of this study is to investigate the impact of biological asset disclosure, downstream practices, and global economic factors on the sustainable growth of agricultural companies in Indonesia, as well as to test the role of board education background in moderation. The research method uses panel data analysis of annual reports of agricultural companies on the Indonesia Stock Exchange (2017-2022) with regression using SPSS Statistics 27. The results show that biological asset disclosure has a significant negative impact on sustainable growth, while downstream practices and global economic factors make significant positive contributions. Meanwhile, the board's educational background was found not to moderate the relationship between biological asset disclosure, downstream, and the global economy on the level of sustainable growth. This study provides in-depth insights into the factors affecting sustainable growth in the Indonesian agricultural corporate sector, with practical implications for corporate strategy and agricultural sector policy.
Co-Authors Adinda Nurul Rahmadyan Erlyna Juany Evelyn Chai Iwan Suhardjo Jecky Jessica Yeo Juany, Erlyna Jurnali, Teddy Lau, Andy Lenny Julyanti Lim, Andy Lim, Tiffany Misnawati Misnawati Ng, Judson Pangestu, Krisnawati Yeni Rahman, Padli Rendy Diaz Hirlian Rosana, Jackie Septiany, Sheila Suhardjo, Iwan Yeo, Jessica Yulias Hidayah