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All Journal Jurnal Ekonomi Modernisasi Jurnal Ilmiah Akuntansi Kesatuan
Eni Minarni
Universitas Tulungagung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Financial leverage and ASEAN corporate governance scorecard on accounting conservatism Diyah Santi Hariyani; Afrida Dwi Agustine; Wenni Wahyuandari; Eni Minarni
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7410

Abstract

This study aims to examine the effect of financial leverage and the ASEAN Corporate Governance Scorecard (ACGS) on accounting conservatism.  This study uses a quantitative descriptive research approach to test hypotheses. The population includes companies that are on the Kompas 100 stock index. The sampling method used is purposive sampling, which is a company that is in the top rank 50 of the ASEAN Corporate Governance Scorecard for the period 2017-20 20. After the data was selected, there were 40 companies selected according to predetermined criteria. The analysis method uses multiple linear regression with SPSS 23. The results of this study show that Financial Leverage has a significant effect on Accounting Conservatism and the ASEAN Corporate Governance Scorecard has a significant effect on Accounting Conservatism. The results of this study are in line with the phenomenon in Indonesia that 40 companies that have been included in the ASEAN Top 50 were awarded the ACGS, this shows that corporate governance in Indonesia is still weak. The results of this study do not support the agency theory and the theory of the firm. The results of this study can be used by the OJK in improving the standards of good corporate governance.
Exploring the Role of Government Fiscal Stimulus on Financial Markets During Global Recessions Eni Minarni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4438

Abstract

Global economic recessions have historically triggered severe disruptions in financial markets, leading to declining investment, reduced liquidity, and loss of investor confidence. In response, governments often employ fiscal stimulus policies as a countercyclical measure to restore stability and promote economic recovery. This research aims to examine the effects of government fiscal stimulus on financial markets during global recessions, focusing specifically on the 2008 financial crisis and the 2020 COVID-19 pandemic recession. Using a qualitative research method with a literature review approach, this research synthesizes previous research findings to analyze how fiscal interventions influence stock market performance, bond yields, exchange rates, and overall economic recovery. The findings reveal that fiscal stimulus generally leads to positive stock market performance, lower bond yields, and mixed reactions in exchange rates. The research also highlights long-term fiscal sustainability concerns, including rising public debt and potential inflationary pressures. The results conclude that well-designed and timely fiscal policies are essential to restoring market confidence and stabilizing economies during periods of global crisis. This research contributes to the existing literature by providing a comparative analysis of fiscal stimulus effects across two major global recessions and offering valuable insights into the broader implications for financial market dynamics.
Co-Authors Afrida Dwi Agustine Hariyani, Diyah Santi Wenni Wahyuandari