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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) J-MACC : Journal of Management and Accounting JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Nurul Aini
Universitas Wijaya Kusuma Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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STUDI EMPIRIS GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Nurul Aini; Refi Ria Rumanti
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

This study aims to examine the effect of good corporate governance and corporate social responsibility mechanisms on earnings management. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The number of samples obtained is 332 firm years. The method used in this research is quantitative method using multiple linear regression analysis technique. The results showed that the audit committee, the board of commissioners and corporate social responsibility had no effect on earnings management. Meanwhile, institutional ownership and managerial ownership have a negative effect on earnings management. This is due to the ineffectiveness of the audit committee and independent commissioners in carrying out their duties, as well as the low implementation of corporate social responsibility in the sample companies in this study. While institutional ownership and managerial ownership partially affect earnings management. This proves that institutional investors are more concerned and careful about the profitability of companies that will benefit them. Managerial investors will feel they own the company both as decision makers and as a form of accountability for every decision taken by the manager. So that the better management performance in the company and earnings management will be minimized.
The Influence of Communication, Share Value, and Opportunistic Behavior Control On Customer Loyalty in Internet Banking Dian Purnamasari; Nurul Aini; Joko Suyono
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 3 No 3 (2020): September 2020
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.197 KB) | DOI: 10.29138/ijebd.v3i3.1190

Abstract

Purpose: This paper aims to analyze the correspondency of multiple variables such as communication, share value, opportunistic behavior control, trust, and loyalty in the case of internet banking. The analysis is mediated by customer’s trust. Design/methodology/approach: The method used is statistic-descriptive, followed by purposive sampling as the data collection method. Design used is cross sectional. Findings: Among the hypotheses proposed, there are 4 that show positive results. Those include share value that has positive impact on the customer’s trust on Bank Jatim, internet banking customer’s loyalty on Bank Jatim, and customer’s loyalty in using the Bank’s internet banking mediated through trust. Research limitations/implications: The sample includes 135 respondents from Bank Jatim Surabaya that use internet banking. Practical implications: Among the hypotheses proposed, 2 out of 6 are not acceptable because the statistics show inadequate percentage. Paper type: This paper can be categorized as a case study.
The Mediating Role of Good Corporate Governance on the Relation between Intellectual Capital and Financial Performance Nurul Aini; Akhmad Zainuddin
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 6 No 1 (2023): January 2023
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v6i1.2084

Abstract

Purpose: This study aims to examine the role of good corporate governance (board of directors and board of commissioners) in mediating the bond between intellectual capital and financial performance. Design/methodology/approach: This study obtains data from 264 manufacturing companies listed on the Indonesia Stock Exchange in the 2015 – 2020 period. This study employs the Warp PLS 7.0 program. The tested research model is the multiple mediator model, with more than one mediating variables, so it requires multiple mediation analysis. Findings: The results reveal that intellectual capital has no effect on financial performance. Intellectual capital has a significant negative effect on the board of directors and board of commissioners, while the board of directors and board of commissioners have a significant positive effect on financial performance. Practical implications: Intellectual capital affects financial performance through the board of directors and board of commissioners’ as the mediating variables supported by the category of competitive mediation (inconsistent mediation). This competitive mediation provides support for the mediating effect hypothesis. Paper type: Research paper
Pengaruh Kualitas Layanan dan Kompetensi Perpajakan terhadap Kepuasan Klien dengan Moderasi Review Mutu KJA Ratna Madudari; Nurul Aini; Akhmad Zainuddin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.14948

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan akuntan dan kompetensi perpajakan terhadap kepuasan layanan akuntan dengan review mutu Kantor Jasa Akuntan (KJA) sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif eksplanatif dengan metode sensus terhadap 127 klien aktif di Kantor Jasa Akuntan Ratna Madudari, Kota Malang. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kualitas layanan akuntan berpengaruh positif dan signifikan terhadap kepuasan layanan akuntan. Sebaliknya, kompetensi perpajakan tidak berpengaruh signifikan secara langsung terhadap kepuasan layanan. Namun, review mutu KJA terbukti memperkuat pengaruh kualitas layanan serta memoderasi secara signifikan hubungan antara kompetensi perpajakan dan kepuasan layanan akuntan. Temuan ini menegaskan bahwa kepuasan klien tidak hanya ditentukan oleh kompetensi teknis dan kualitas interaksi layanan, tetapi juga oleh konsistensi penerapan sistem pengendalian mutu internal KJA. Penelitian ini memberikan implikasi praktis bagi KJA dalam meningkatkan kualitas layanan dan efektivitas review mutu, serta berkontribusi pada pengembangan literatur mengenai tata kelola profesional dan kepuasan layanan akuntan.
Profitabilitas dan Sustainability Reporting Dalam Meningkatkan Kualitas Pelaporan Keuangan Melalui Ukuran Perusahaan Afina Amalia; Nurul Aini
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.604

Abstract

Penelitian ini bertujuan menganalisis pengaruh Return on Assets (ROA) dan Sustainability Reporting terhadap Kualitas Pelaporan Keuangan, serta menguji peran Ukuran Perusahaan sebagai variabel moderasi. Penelitian dilatarbelakangi oleh meningkatnya tuntutan transparansi dan akuntabilitas perusahaan dalam menyajikan informasi keuangan yang berkualitas seiring berkembangnya praktik bisnis berkelanjutan. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan manufaktur sektor Basic Materials yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Sampel ditentukan menggunakan teknik purposive sampling sehingga diperoleh 13 perusahaan dengan 65 observasi. Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA) dengan bantuan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa Return on Assets dan Sustainability Reporting berpengaruh positif dan signifikan terhadap Kualitas Pelaporan Keuangan. Pengujian moderasi menunjukkan bahwa Ukuran Perusahaan tidak memoderasi pengaruh Return on Assets terhadap Kualitas Pelaporan Keuangan, namun mampu memoderasi dan memperkuat pengaruh Sustainability Reporting terhadap Kualitas Pelaporan Keuangan. Temuan ini menunjukkan bahwa karakteristik perusahaan berperan dalam mengoptimalkan manfaat pengungkapan keberlanjutan terhadap peningkatan kualitas informasi keuangan. Penelitian ini memberikan kontribusi empiris mengenai peran profitabilitas, Sustainability Reporting, dan Ukuran Perusahaan dalam meningkatkan kualitas pelaporan keuangan pada perusahaan manufaktur sektor Basic Materials di Indonesia.
Co-Authors Afina Amalia Akhmad Zainuddin Akhmad Zainuddin Dian Purnamasari Joko Suyono Ratna Madudari Refi Ria Rumanti