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All Journal International Journal of Economics Development Research (IJEDR) Enrichment : Journal of Management Journal of Innovation Research and Knowledge
Irwan Moridu
Universitas Muhammadiyah Luwuk, Indonesia
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALYSIS OF INFLATION, PURCHASING POWER, AND ECONOMIC GROWTH DURING A PANDEMIC Irwan Moridu; Aris Munandar; Rully Movie Wurarah; Luckhy Natalia Anastasye Lotte; , Roikhan Mochamad Aziz
Journal of Innovation Research and Knowledge Vol. 2 No. 6: November 2022
Publisher : Bajang Institute

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Abstract

The purpose of this study to discuss about analysis of inflation, purchasing power, and economic growth during a pandemic. This research uses descriptive qualitative. This research data uses secondary data. Data analysis used qualitative data analysis. The research results show that efforts to control inflation involving the government and all relevant stakeholders managed to keep inflation at the level of 1.68 percent in 2020. Until 2021, inflation is still quite low and prices of basic necessities are quite stable. The national economy will continue to strengthen with gross domestic product in quarters I-II 2022 positive growth. The spread of the new variant of Omicron, which was feared to be a constraint to the national economy, could be overcome by starting the 3rd phase of the vaccine, namely booster. Public purchasing power continues to improve, marked by stronger growth in household consumption and national employment conditions.
Investigation of the effect of financial performance on company value with corporate social responsibility as a moderating variable in sub-sector industry manufacturing companies listed on the Indonesia stock exchange Seri Suriani; Ida Ayu Putu Megawati; Nurcahya Hartaty Posumah; Deni Apriansyah; Irwan Moridu
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1546

Abstract

This observe targets to decide the effect of economic overall performance (ROA) on company cost, and to determine whether or not Corporate Social Responsibility (CSR) is capable of moderate the impact of economic overall performance on organization cost in chemical production corporations listed at the Indonesian Stock Exchange. Sampling in studies the use of purposive sampling. The company's monetary file facts taken is the yearly monetary record. The analytical technique used is easy linear regression evaluation for speculation I and a couple of regression evaluation and moderating regression evaluation for hypothesis II. The results of the study the use of easy linear regression analysis display that the tcount value of four.032 with a significance of zero.000 is decrease than α = five% or 0.05, so the outcomes of this look at assist the proposed speculation (H1), this indicates monetary overall performance ( ROA) has a effective impact on firm price. While the evaluation of the moderating variable shows that the R Square fee in the first regression is zero.504 or 50.4%, even as after the second regression equation the R Square fee increases to zero.676 or sixty seven.6%. Thus, it can be concluded that the proposed hypothesis (H2) is time-honored. This indicates that Corporate Social Responsibility moderates the impact of economic performance (ROA) and firm price.
The Effect of Audit Committee, Audit Quality and Financial Distress on Earnings Management Nurmawati Mambuhu; Ridwansyah Ridwansyah; Tri Widyastuti Ningsih; Irwan Moridu; Hermiyetti Hermiyetti
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4207

Abstract

Many companies are starting to dare to go public so that the need for accounting services is also increasing. Accountant services are used to audit the company's financial statements, which later the quality of the audit results can have an impact on the actions the company will take in continuing its business. One condition that is not desired by all companies is financial distress, which is a condition where the company is on the verge of bankruptcy. This study aims to analyze and examine the factor influence of audit committee, audit quality and financial distress on earnings management. The method of research is using the quantitative and regression analysis. The sample is manufacturing companies that consistently publish financial reports for the 2017-2021 period listed on the Indonesia Stock Exchange with a total sample of 12 companies. The sampling technique used a purposive sampling. The data was analyzed with EViews 10 and was carried out by several tests such as classic assumption test, feasibility analysis, panel regression analysis and coefficient of determination test. The results of this study indicate that the audit committee and audit quality have no significant effect on earnings management. Meanwhile, financial distress has a significant effect on earnings management in manufacturing companies for the period 2017-2021. There is also a result which shows that the audit committee, audit quality and financial distress simultaneously influence earnings management. This research provides a practical contribution in minimizing earnings management actions and conceptual contributions to the development of literature on earnings management at a later date.
Co-Authors Aris Munandar Deni Apriansyah Hermiyetti Hermiyetti Ida Ayu Putu Megawati Luckhy Natalia Anastasye Lotte Nurcahya Hartaty Posumah Nurmawati Mambuhu Ridwansyah Ridwansyah Roikhan Mochamad Aziz, Roikhan Mochamad Suriani, Seri Tri Widyastuti Ningsih