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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

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

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.

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

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.

Pelatihan Peningkatan Kompetensi SDM Pengurus Koperasi Desa Merah Putih Kabupaten Pesisir Selatan Nora Susanti; Alfattory Rheza Syahrul; Gustia Harini; Mona Amelia; Indra Mulia Pratama; Nilmadesri Rosya; Nisha Selvia; Asti Ananta
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/f5g60f42

The Human Resources (HR) Competency Improvement Training for the Management of the Merah Putih Village Cooperative in Pesisir Selatan Regency was conducted as an effort to increase the capacity of the management in professional, transparent, and accountable cooperative management. The implementation methods included lectures, interactive discussions, case studies, and hands-on practice in bookkeeping and analyzing cooperative financial reports. The training results showed an increase in the understanding and skills of cooperative management in recording financial transactions, preparing cooperative financial reports, and analyzing the cooperative's financial condition in a simple manner. In addition, this training encouraged increased awareness of the management of the importance of good cooperative governance. This activity is expected to support the sustainability and performance of the Merah Putih Village Cooperative in Pesisir Selatan Regency and increase member trust in cooperative management

Pengaruh Pembelajaran Kewirausahaan, Teman Sebaya, Status Sosial Ekonomi Orang Tua, Kepribadian, Media Sosial Terhadap Minat Berwirausaha Siswa di Kelas XI SMK N 1 Simpang Alahan Mati (Kab. Pasaman) Siska Rahmadani; Meri Rahmania; Nisha Selvia
JGK (Jurnal Guru Kita) Vol. 10 No. 1: Desember 2025
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jgk.v10i1.72058

Tujuan penelitian ini adalah menganalisis pengaruh pembelajaran kewirausahaan, teman sebaya, status sosial ekonomi orang tua, kepribadian, dan media sosial terhadap minat berwirausaha siswa kelas XI SMK Negeri 1 Simpang Alahan Mati Kabupaten Pasaman. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Subjek penelitian berjumlah 105 siswa yang ditentukan dengan teknik total sampling. Data dikumpulkan melalui angket dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 20 melalui uji t dan uji F. Hasil penelitian menunjukkan bahwa pembelajaran kewirausahaan (t = 3,967; sig. 0,000), teman sebaya (t = 2,363; sig. 0,020), status sosial ekonomi orang tua (t = 2,319; sig. 0,022), kepribadian (t = 1,999; sig. 0,048), dan media sosial (t = 4,667; sig. 0,000) berpengaruh signifikan terhadap minat berwirausaha. Secara simultan diperoleh nilai F hitung 2,531 dengan sig. 0,000. Kesimpulan penelitian ini menegaskan bahwa minat berwirausaha siswa dipengaruhi oleh kombinasi faktor pendidikan, sosial, keluarga, kepribadian, dan media digital. Rekomendasinya adalah penguatan pembelajaran kewirausahaan dan pemanfaatan media sosial secara edukatif di sekolah.

The Influence of School Availability, Number of Teachers, and Student–Teacher Ratio on the Number of Senior High School Students in West Sumatra Province Vivina Eprillison; Jimi Ronald; Sri Wahyuni; Nisha Selvia; Ine Mai Sintia
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 14, No 2 (2026): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2026.v14.i2.11713

This study aims to analyze the relationships between school availability, the number of teachers, and the student-teacher ratio and the number of Senior High School (SMA) students in West Sumatra Province, Indonesia. This study employed a quantitative approach with an explanatory research design. Secondary data were collected from 19 regencies/cities in West Sumatra Province for the 2023/2024 and 2024/2025 academic years, resulting in 38 observations. The data included the number of schools, teachers, students, and the student-teacher ratio at the senior high school level. The data were analyzed using multiple linear regression, complemented by t-tests, an F-test, and the coefficient of determination (R²). The results show that school availability has a positive and statistically significant relationship with the number of students, with a regression coefficient of 87.502 (p < 0.001). The number of teachers also has a positive and statistically significant relationship with the number of students, with a coefficient of 11.964 (p < 0.001). The student-teacher ratio shows a positive and statistically significant relationship with the number of students, with a coefficient of 431.430 (p < 0.001). Simultaneously, the three variables are significantly associated with the number of students, with an F-statistic of 3317.000 (p < 0.001) and an R² of 0.997. These findings indicate that senior high school educational capacity at the regional level is closely associated with school infrastructure and teacher resources. Therefore, regional education planning should consider the balance between school capacity, teacher availability and distribution, and changes in student enrollment. However, the relationship involving the student-teacher ratio should be interpreted cautiously because the ratio is mathematically derived from the number of students and teachers.

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