Dedi Putra SE,.M.S.Ak
Institut Informatika dan Bisnis Darmajaya

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Difference Analysis and Optimization Short-Term Income Manegemen Changes Before And After Capital Market Supervisory Agency Over Mandatory Disclosures Annual Report Dedi Putra SE,.M.S.Ak; Pebrina Swissia; Taufik Taufik; Agus Panjahitan
Prosiding International conference on Information Technology and Business (ICITB) 2019: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 5
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

This study aims to provide empirical evidence that companies are optimizing the short term in order to achieve a certain profit target (to avoid reporting losses and a decrease in income) have mandatory information disclosure level is low. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. The sample selection using purposive sampling method, observation data obtained 40 Hypothesis testing using different test Paired Sample T test, with a confidence level of 95%. These results indicate that the Amendment Regulation of Capital Market Supervisory Board on mandatory disclosure of the annual report does not affect the Company's Profit Optimization and Short-Term Management, seen from the test results showed no difference.Keywords: Corporate Profits, Optimizing the Management of Short-Term
Factors in Measuring the Earning Quality in the Consumption Industry of Public Companies Dedi Putra SE,.M.S.Ak; Pebrina Swissia; Mutiara Dwi Firdiana
Prosiding International conference on Information Technology and Business (ICITB) 2021: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 7
Publisher : Proceeding International Conference on Information Technology and Business

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The purpose of this study was to empirically find the effect of reporting timeliness, default risk, and the audit committee on earnings quality in consumer goods industrial sector companies listed on the IDX in 2016-2019. The data in this study used secondary data in the form of annual financial reports and annual reports for 2016-2019. The method of data collection used the purposive sampling technique. The population in this study was the consumer goods industry sector companies listed on the IDX in 2016-2019. The number of samples was 21 companies. The data analysis technique used the multiple linear regression analysis with SPSS software version 22. The result of this study found that the timeliness of reporting and the audit committee variables had no significant effect on earnings quality. Meanwhile, the default risk had a significant effect on the earnings quality.Keywords- Earnings quality, Timeliness of Reporting, Default Risk, Audit Committee
Determinants Of Enterprise Risk Management Disclosure Dedi Putra SE,.M.S.Ak; Pebrina Swissia; Anik Irawati
Prosiding International conference on Information Technology and Business (ICITB) 2022: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 8
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

This study aims to prove empirically the factors that influence the disclosure of Enterprise Risk Management (ERM). This type of research is a quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study amounted to 120 companies. The sampling method in this study was purposive sampling technique. This study uses secondary data in the form of annual reports totaling 120 samples of financial companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. The analysis in this study uses multiple linear regression with the SPSS program. The results of this study indicate that the size of the company has a positive effect on the disclosure of Enterprise Risk Management (ERM). Keywords: Company size, Risk Management Committee (RMC), auditor reputation, ownership concentration, and Chief Risk Officer (CRO), Enterprise Risk Management (ERM) disclosure.