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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Bisnis dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Agus Sholikhan Yulianto
Sultan Ageng Tirtayasa University
Economics, Econometrics & Finance Social Sciences

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The Role of Board Commissioner Size, Independent Commissioner, Ownership Concentration, Leverage, and Firm Size on Intellectual Capital Disclosure Anis Maryanih; Lia Uzliawati; Agus Sholikhan Yulianto
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.16082

Abstract

The purpose in this study to determinate the effect of board of commissioner size, independent commissioner, ownership concentration, leverage, and firm size to intellectual capital disclosure in banking sector listed on Indonesian Stock Exchange 2017-2020. This study used purposive sampling to sample selection and found 148 sample data. The data obtained from Indonesian Stock Exchange website. This study used data analytical method is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and goodness of fit models by SPSS version 25. This study find is board of commissioner size, independent commissioner, and ownership concentration have no effect on intellectual capital disclosure. Then, Leverage, and firm size have effect on intellectual capital disclosure
PSAK-71 and Firm Value: Mediating Role of Allowance for Bad Debt and Profitability Yolanda Aryanti; Tri Lestari; Agus Sholikhan Yulianto
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21286

Abstract

This study invetigates the effect of the implementation of PSAK 71 on firm value with profitability as an intervening variable. The population of this study is banking companies listed on the Indonesia Stock Exchange for the period 2018-2021. Determination of the sample using purposive sampling and selected 17 companies. The result shows a direct positive influence of PSAK 71 on AFBD and PSAK 71 on ROA. The analysis also uncovers the negative impact of AFBD on ROA, AFBD on PBV and ROA on PBV. Meanwhile, this research does not find any influence of PSAK 71 on PBV. Sobel tests prove the negative partial mediation role of AFBD on the impact of PSAK 71 on ROA and ROA in the effect of AFBD and PBV. On the other hand, we also find the full negative mediation role of AFBD on the influence of PSAK 71 on PBV and ROA on the effect of PSAK 71 on PBV.
REDEFINING REAL-EARNINGS MANAGEMENT: A CONSTRUCTIVE PERSPECTIVE OF A NON-OPPORTUNISTIC STRATEGY Agus Sholikhan Yulianto
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/kqtygz48

Abstract

This research investigates the hidden characteristics of real-earnings management (REM) as a competitive strategy, challenging the mainstream view of it as an opportunistic practice. This work employs a dynamic panel data two-step generalised method of moments (GMM). The sample comprises companies listed on the Indonesia Stock Exchange from 2009 to 2024. This paper presents crucial theoretical implications for real-earnings management as an efficient practice that challenges the mainstream view of opportunistic financial reporting. Firstly, the persistence of real-earnings management practice is evidence of a violation of the temporary or abnormal practice. Secondly, the interrelationships among the components form an internal supply chain. Third, the effects of real-earnings management on income sustainability are evident. Finally, the positive influence of the macroeconomic situation on the abnormal operating cash flow arrangement affirms the non-opportunistic nature of the practice. However, this paper also admits that ex post analysis is limited in its ability to characterise current REM. This paper provides a framework for future research to incorporate the still-unexplored potential determinants of each REM criterion, and the urgent need to complement these measurements with a regression residual model is clear.
Co-Authors Anis Maryanih Lia Uzliawati Tri Lestari Yolanda Aryanti