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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi e-Jurnal Apresiasi Ekonomi
Yodi Pratama
Universitas PGRI Sumatera Barat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Mediating Role of Corporate Governance on the Effect of Earnings Management and Financial Risk on Firm Value Defriko Gusma Putra; Yodi Pratama; Indra Mulia Pratama; Nisha Selvia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4478

Abstract

This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings management variables have a negative and significant effect on firm value. The financial risk variable has a negative and significant effect on firm value. The corporate governance variable has a positive and significant effect on firm value. The effect of earnings management on firm value has a negative effect on corporate governance as a mediating variable. This shows that corporate governance can reduce earnings management actions. The effect of financial risk on firm value has a negative effect by the company's administration as a mediating variable. This shows that corporate governance can reduce financial risk. The results of this study provide a theoretical contribution that supports agency theory and corporate governance, which in turn makes a practical contribution to the implementation of good corporate governance in companies.
ANALYSIS OF SERVICE QUALITY LIVESTOCK MARKET ON TRADERS SATISFACTION USING THE IMPORTAND PERFORMANCE ANALYSIS METHOD Neffi Sulkaisi; Mona Amelia; Nisha Selvia; Yodi Pratama
Jurnal Apresiasi Ekonomi Vol 11, No 2 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v11i2.606

Abstract

The study was conducted to determine the level of interest of traders in the quality of service provided by the Palangki Livestock Market Service, Sijunjung Regency, with the performance level of service quality provided by the Palangki Livestock Market Service, Sijunjung Regency to traders in the Palangki Sijunjung Regional Livestock Market. This type of research is a quantitative descriptive research. The sample used was 72 respondents. Sampling using non-probability with incidental sampling technique. The analytical methods used include Importance and Performance Analysis, Customer Satisfaction Index. The results of the calculation of the overall Customer Satisfaction Index on the quality of service provided by the Palangki Livestock Market Service are 55 percent, indicating that the traders of the Palangki Livestock Market are "Quite Satisfied" with the quality of service provided by the Palangki Livestock Market Service, Sijunjung Regency. Keywords: Livestock Market, IPA, Customer Satisfaction Index.
Co-Authors Defriko Gusma Putra mona amelia, mona Neffi Sulkaisi Nisha Selvia pratama, Indra Mulia