Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Comparative : Ekonomi Dan Bisnis IECON: International Economics and Business Conference
Sustari Alamsyah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH REPUTASI AUDITOR, UKURAN PERUSAHAAN, AUDIT TENURE DAN FINANCIAL DISTRESS TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 Hustna Dara Sarra; Sustari Alamsyah
Jurnal Comparative: Ekonomi dan Bisnis Vol 2, No 1 (2020): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.09 KB) | DOI: 10.31000/combis.v2i1.3104

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh reputasi auditor, ukuran perusahaan, audit tenure dan financial distress terhadap pemberian opini audit going concern pada perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Dari 43 perusahaan yang terdaftar, hanya 10 perusahaan yang memenuhi kriteria sampel penelitian yang telah ditetapkan. Teknik analisis data dilakukan dengan Pengujian hipotesis, Uji F, Uji t dan Uji R2 menggunakan analisis regresi data panel dengan bantuan Eviews 9 for windows. Hasil penelitian menunjukkan bahwa secara simultan variabel reputasi auditor, ukuran perusahaan, audit tenure dan financial distress berpengaruh terhadap opini audit going concern pada perusahaan sektor aneka industri yang terdaftar dalam Bursa Efek Indonesia pada tahun 2012-2016. Secara parsial reputasi auditor berpengaruh positif terhadap pemberian opini audit going concern, audit tenure berpengaruh negatif terhadap pemberian opini audit going concern, ukuran perusahaan dan financial distress tidak berpengaruh pemberian opini audit going concern. Kata kunci : Opini Audit Going Concern, Reputasi Auditor, Ukuran    Perusahaan, Audit Tenure dan Financial Distress
Does Executive Compensation Moderate the Impact of Ownership Structure and CEO Characteristics on Earnings Management? Evidence from Indonesian Manufacturing Companies Hamdani; Imam Hidayat; Sustari Alamsyah; Dhea Zatira; Eni Suharti; Sonia Nadia Muslimah; Hendra Galuh Febrianto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study addresses the urgent need to understand how corporate governance mechanisms influence earnings management practices in emerging markets. The research aims to examine the effects of public ownership, female CEOs, ethnic CEOs, and managerial ownership on earnings management, with executive compensation as a moderating variable. Using panel data regression analysis with Eviews 12 on 25 manufacturing companies listed on the Indonesia Stock Exchange (2019-2023), this study employs purposive sampling technique. Findings reveal that female CEOs and ethnic CEOs significantly influence earnings management, while public ownership and managerial ownership show no significant effects. Executive compensation effectively moderates the relationships between female/ethnic CEOs and earnings management, but fails to moderate public and managerial ownership effects. This research contributes to corporate governance literature by integrating demographic diversity and ownership structure perspectives, providing novel insights into how executive characteristics and compensation schemes interact to shape financial reporting practices in emerging market contexts, offering practical implications for regulatory frameworks and corporate policy design.
Co-Authors Dhea Zatira Eni Suharti Febrianto, Hendra Galuh Hamdani Hustna Dara Sarra Imam Hidayat Sonia Nadia Muslimah