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All Journal Prosiding Seminar Nasional INDOCOMPAC Journal of Computer Networks, Architecture and High Performance Computing Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I
Riris Rollyna Gultom, Riris Rollyna
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Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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MODEL MANAJEMEN LABA STUBBEN, TATA KELOLA DAN NILAI PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI INDONESIA Gultom, Riris Rollyna; Ahmar, Nurmala
Prosiding Seminar Nasional INDOCOMPAC UKM dan Etika Bisnis
Publisher : Prosiding Seminar Nasional INDOCOMPAC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.187 KB)

Abstract

Implementasi IFRS secarra mandatory berdampak pada semakin bergesernya manajemen laba secara akrual.  Model Manajemen Laba Stubben merupakan solusi untuk mengukur manajemen laba. Tata kelola yang baik akan meningkatkan nilai perusahaan.  Riset ini menguji 43 data tahun perusahaan inndustri dasar dan kimia.  Pengujian dilakukan dengan uji analisis regresi berganda.  Hasil pengujian menunjukkan bahwa pengukuran tata kelola dengan pendekatan kepemilikan manajerial (KM), komite audit (KA), dewan komisaris (DK), dewan komisaris independen (DKI), berpengaruh terhadap nilai perusahaan. Model manajemen laba diuji dengan dua pendekatan revenue model dan discretionary model. Hasil riset menemukan bahwa keduanya berpengaruh terhadap nilai perusahaan.  Riset mendatang dapat melakukan pengujian lebih luas pada sektor industri yang lainnya agar diketahui konsistensi hasil, terutama terkait model pengukuran manajemen laba dengan model Stubben. Kata Kunci: Nilai perusahaan, Tata kelola, kepemilikan manajerial, komite audit, dewan komisaris, dewan komisaris independen, manajemen laba. The adoption of IFRS impact on the changing patterns of accrual earnings management. Stubben earnings Management Model is a solution to measure, earnings management.  Good Governance will increase firm value. This study testing 43 data firm-years based on chemical industry. Testing is done by testing multiple regression analysis. The test results showed that the measurement of governance with managerial ownership approach, audit committee, board of commissioner and the independence board, affect the firm value.  Earnings management model was tested with two approaches discretionary revenue models and revenue models.  Research results found that both affect the value of firm.  Future research can do more extensive testing for other industry that is known consistency of the results, especially related to earnings management measurement model with Stubben Model.. Keywords: enterprise value, corporate governance, institutional ownership, managerial ownership, the audit committee, board of directors, independent board, earnings management
Does Right Issue Create A Value Change in Financial Performance? Riris Rollyna Gultom
Jurnal Ekonomi LLDIKTI Wilayah 1 (JUKET) Vol. 1 No. 2 (2021): Article Research November 2021
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v1i2.73

Abstract

The various results of research on the announcement of rights issues related to improving the financial performance of issuers through increasing share sales are interesting things to study, in line with additional capital, business expansion, paying debt obligations so that the company's performance continues to run. The purpose of this research is to determine the value of changes in the issuer's financial performance, namely current ratio, debt equity ratio, total assets turn over, net profit margin, return on equity and return on assets, before and after the rights issue was carried out on non-banking companies and financial institutions on the Stock Exchange Indonesian securities for the 2017-2020 period with a sample of 40 issuers. The results of this study use the Wilcoxon Signed Test T-test method where for the debt equity ratio proxy obtained sig (2-tailed) <0.05 which means the hypothesis is rejected, indicating a difference before and after the company conducts a right issue, while for the  proxy of current ratio, total assets turn over, net profit margin, return on equity and return on assets obtained sig (2-tailed)> 0.05 the hypothesis is accepted indicating there is no difference before and after the company conducts a rights issue.
Does Implementing Cryptography in Financial Risk Management Systems Reduce Data Security Risks – Literature Study Gultom, Riris Rollyna
Journal of Computer Networks, Architecture and High Performance Computing Vol. 7 No. 4 (2025): Articles Research October 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/cnahpc.v7i4.7053

Abstract

ABSTRACT This study investigates the use of cryptography in financial risk management systems to determine how well it mitigates data security risks. A key issue raised is the increasing threat to the integrity and privacy of financial data in the digital age, which requires more robust and flexible protection mechanisms. The objective is to determine the extent to which cryptographic techniques can enhance financial risk management systems and mitigate the possibility of data leakage and manipulation. The approach used is a literature review of various academic journals, scientific publications, and industry reports that discuss the integration of cryptography in the financial and information security domains. The study's findings indicate that cryptographic algorithms, such as AES, RSA, and blockchain-based encryption, can increase system resilience against cyberattacks while enhancing audit trails and access control. The implication of these findings is that the use of cryptography not only enhances data security but also increases stakeholder confidence in digital financial systems. To address the increasingly complex challenges of data security, this study suggests the creation of a set of cryptography policies and implementation standards integrated within a financial risk management framework. The analysis shows that cryptography plays a crucial role in maintaining the confidentiality, integrity, and authentication of financial data and can strengthen risk control systems against data leaks and manipulation. However, there is a gap in the literature regarding the integration of cryptography with a comprehensive risk management framework, as well as a lack of comparative evaluation of the effectiveness of various cryptographic techniques in the context of financial operations. Keywords: Blockchain; data security; cryptography; digital financial system; encryption
Co-Authors Nurmala Ahmar