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<![CDATA[ARE GCG EFFECTIVE IN MITIGATING EARNINGS MANAGEMENT AND INFLUENCING CSR IN FAMILY FIRMS ]]>
<![CDATA[Iskandar Itan]]>;
<![CDATA[Merinda Wijaya]]>
<![CDATA[ Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 14 No. 4 (2020): Jurnal Ipteks Terapan ( Research of Applied Science and Education ) ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi Wilayah X ]]>
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DOI: 10.22216/jit.v14i4.23
<![CDATA[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]]>
<![CDATA[Pengaruh atribut dewan direksi dan struktur kepemilikan terhadap kinerja perusahaan dengan struktur modal sebagai variabel intervening ]]>
<![CDATA[Iskandar Itan]]>
<![CDATA[ FORUM EKONOMI Vol 23, No 2 (2021): April ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jfor.v23i2.7989
<![CDATA[Penelitian ini bertujuan untuk meneliti peran struktur modal sebagai mediator pada hubungan atribut dewan direksi, struktur kepemilikan dan kinerja perusahaan. Data panel dari 370 perusahaan non-keuangan yang listed pada Bursa Efek Indonesia untuk periode 2014 hingga 2018 digunakan pada penelitian ini dan dianalisis dengan SPSS dan Eviews. Dalam penelitian ini, proxy atribut dewan dan struktur kepemilikan adalah ukuran dewan direksi, komisaris independen, kepemilikan manajerial serta kepemilikan institusional, sedangkan leverage keuangan dan return on equity digunakan untuk mengukur struktur modal dan kinerja perusahaan. Hasil penelitian menyimpulkan bahwa terdapat peran mediasi dari struktur modal pada hubungan komisaris independen, kepemilikan institusional, kepemilikan manajerial dan kinerja perusahaan tetapi gagal memediasi hubungan antara ukuran dewan direksi dengan kinerja perusahaan.]]>
<![CDATA[The impact of cash flow statement on firm value in indonesia ]]>
<![CDATA[Iskandar Itan]]>;
<![CDATA[Wiwy Riana]]>
<![CDATA[ FORUM EKONOMI Vol 23, No 3 (2021): Juli ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jfor.v23i3.9703
<![CDATA[This study aimed to determine the impact of cash flow statement on firm value in Indonesia companies that listed on the Indonesia Stock Exchange. The total data used as the sample was 1,236 data including all sectors except financial sectors for the period 2015 to 2019. The fixed effect model was chosen as the best model to analyze panel data. Furthermore, Eviews 10 application was also to help the process of regression. The results of this study showed that the operating cash flow ratio had a positive significant effect on firm value. Meanwhile, the investing cash flow ratio and financing cash flow ratio had a negative significant effect on firm value. In addition, the results also indicated that operating dummy and investing dummy had no effect on firm value. Besides, the financing dummy was the same as financing cash flow ratio that significantly affected the firm value. Furthermore, both managers’ holding ratio and board size revealed a significant relationship to the firm value, while the independent director dummy showed a positive significant effect on firm value.]]>
<![CDATA[Pengaruh Komite Audit, Direktur dan Auditor Eksternal Terhadap Kualitas Pelaporan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Febrine]]>;
<![CDATA[Iskandar Itan]]>
<![CDATA[ Jambura Accounting Review Vol. 4 No. 1 (2023): Jambura Accounting Review - February 2023 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo ]]>
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DOI: 10.37905/jar.v4i1.60
<![CDATA[Penelitian ini dilakukan untuk menyelidiki kualitas pelaporan keuangan di perusahaan keluarga dan juga meneliti efek mediasi dari independensi dan keahlian komite audit. Penelitian ini dilakukan dengan pertimbangan penambahan kasus manajemen laba pada perusahaan yang dapat mempengaruhi kualitas pelaporan keuangan. Penelitian ini memanfaatkan sampel dari perusahaan keluarga terbuka non-perbankan di Indonesia selama 5 (lima) tahun yang diperoleh dari Bursa Efek Indonesia. Penelitian ini meliputi uji outlier yang memanfaatkan Statistical Package for the Social Sciences (SPSS) dan Smart PLS sebagai pendukung analisa inner model dan tahap akhir melakukan analisis dengan pengujian hipotesis. Berdasarkan hasil penelitian, perusahaan keluarga tidak memberikan pengaruh terhadap kualitas pelaporan keuangan. Kemudian karakteristik direktur juga tidak memberikan pengaruh signifikan terhadap kualitas pelaporan keuangan sedangkan auditor eksternal bersignifikan positif terhadap kualitas pelaporan keuangan. Selain itu, independensi dan keahlian komite audit tidak mampu mewakili mekanisme pemantauan yang berharga dalam meningkatkan kualitas pelaporan keuangan dan tidak dapat memediasi karakteristik direktur dan auditor eksternal terhadap kualitas pelaporan keuangan]]>
<![CDATA[PENGARUH INDEPENDENSI DAN KOMPENSASI DIREKTUR DI PERUSAHAAN KELUARGA TERHADAP MANAJEMEN LABA RIIL ]]>
<![CDATA[Piere Ricardo]]>;
<![CDATA[Iskandar Itan]]>
<![CDATA[ Jurnal Akuntansi Vol 9, No 1 (2023) ]]>
Publisher : <![CDATA[Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo ]]>
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DOI: 10.35906/jurakun.v9i1.1286
<![CDATA[ABSTRAK Studi ini menyelidiki manajemen laba riil di perusahaan keluarga dan meneliti lebih lanjut efek moderasi dari independensi komisaris dan kompensasi dewan. Berdasarkan sampel dari perusahaan publik non-keuangan selama 4 tahun (2017-2020) di indonesia, jumlah sampel yang diterima adalah 209 perusahaan. Hasil pada penelitian indonesia kepemilikan keluarga tidak berpengaruh terhadap manajemen laba riil di Indonesia. Selanjutnya, pada penelitian sebelumnya menemukan bukti bahwa komisaris independen dan kompensasi dewan keduanya dapat mengurangi manajemen laba di perusahaan keluarga. Temuan kami menunjukkan bahwa independen komisaris tidak berpengaruh terhadap manajemen laba riil, namun kompensasi dewan dapat memoderasi hubungan antara kepemilikan keluarga dan manajemen laba riil.Kata kunci: Kepemilikan keluarga; manajemen laba riil; independen komisaris; Kompensasi dewan ABSTRACT This study investigated real earnings management in family firms and the moderating effect of commissioner independence and board compensation. Based on the sample of non-financial public companies for 4 years (2017-2020) in Indonesia, the number of samples received is 209 companies. The result of the indonesian research on family ownership have no effect on real earnings management in indonesia. Furthermore, previous studies have found evidence that independent commissioners and board compensation can both reduce profit management in family companies. Our findings shows that independent commissioners have no effect on real earnings management, but board compensation may moderate the relationship between family ownership and real profit management.Keyword: Family firm; real earnings management; commissioner’s independent; board’s compensation]]>
<![CDATA[ARE GCG EFFECTIVE IN MITIGATING EARNINGS MANAGEMENT AND INFLUENCING CSR IN FAMILY FIRMS ]]>
<![CDATA[Iskandar Itan]]>;
<![CDATA[Merinda Wijaya]]>
<![CDATA[ Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 14 No. 4 (2020): Jurnal Ipteks Terapan ( Research of Applied Science and Education ) ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi Wilayah X ]]>
Show Abstract
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Full PDF (533.304 KB)
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DOI: 10.22216/jit.v14i4.23
<![CDATA[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]]>
<![CDATA[ROLE OF OWNERSHIP CONCENTRATION IN CSR DISCLOSURE ON FINANCIAL PERFORMANCE ]]>
<![CDATA[Iskandar Itan]]>;
<![CDATA[Junnestine]]>
<![CDATA[ Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 3 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education ) ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi Wilayah X ]]>
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DOI: 10.22216/jit.v%vi%i.504
<![CDATA[This research was carried out to examine how corporate social responsibility (CSR) can affect a company’s financial performance with the ownership concentration as the moderating variable. The CSR variable was measured using GRI G4 index, company performance was measured using return on assets (ROA), and ownership concentration was measured using the number of shares percentage. As many as 32 non-financial companies registered on the Indonesia Stock Exchange with a time span of 2015-2019 were chosen as the research samples. Secondary data were used in the form of information that can be obtained from www.idx.com and the company's website. The data obtained were further tested concerning its descriptive statistics, coefficient of determination, goodness of fit, and path coefficient using the SPSS and Smart PLS 3.0 programs, namely testing. The final conclusion taken from the research results is that CSR does not significantly affect financial performance, while ownership concentration significantly moderates the relationship between CSR and company financial performance.]]>
<![CDATA[OWNERSHIP CONCENTRATION ROLE ON BOARD DIVERSITY AND AUDIT COMMITTEE CHARACTERISTICS ON AUDIT QUALITY ]]>
<![CDATA[Silvy Gresia]]>;
<![CDATA[Iskandar Itan]]>
<![CDATA[ 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 : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[This study aimed to analyze the relationship between board characteristics, audit committee meetings, and audit quality with ownership concentration as the moderating variable. This study used 133 firms in manufacturing sectors as the sample for the period 2016 to 2020. The results of the study show that the board’s age diversity has a negative significant effect on audit quality, board’s education, and number of audit committee meetings have a significant effect on audit quality. The findings also show that moderating variable could strengthen the relationship between board’s age diversity and audit quality and weaken the relationship between the number of audit committee meetings and audit quality.]]>
<![CDATA[Are Gcg Effectıve In Mıtıgatıng Earnıngs Management And Influencıng Csr In Famıly Fırms? ]]>
<![CDATA[Iskandar Itan]]>;
<![CDATA[Merinda Wijaya]]>
<![CDATA[ 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 : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[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.]]>
<![CDATA[DESIGN OF ACCOUNTING RECORDING SYSTEM AND FINANCIAL REPORTING ON PT PERMAI SOLUSI EKSPRESS ]]>
<![CDATA[Vinnie Chelencia]]>;
<![CDATA[Iskandar Itan]]>
<![CDATA[ ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[This activity aims to design an accounting system to record transactions and prepare financial reporting that will make it easier for business owners to make good financial statements. Previously transactions were only recorded manually with Microsoft Excel so that human errors are vulnerable in recording. As a solution, a simple and easy accounting recording system is designed to produce correct and accurate records from September 2021 to December 2021. The object of this activity is PT Permai Solusi Ekspress which is engaged in the installation and repair of heavy equipment/freight equipment such as elevators, escalators, and travelators. The method used is to make observations to obtain the necessary information and discuss with business owners about the system needed. The output of this activity is an accounting recording system designed with Microsoft Access and should be implemented to make it easier to make financial statements. After the accounting recording system is implemented, the process of recording becomes more practical, receipts and expenses are recorded accurately, and helps with decision making regarding financial information. Next community services are suggested to create a website based application so that recording transcation and financial information can be access anytime.]]>
