Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Ilmu Manajemen dan Akuntansi Terapan
Nur Fadjrih
Stiesia Surabaya
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC Kotim Kotim; Wahidahwati Wahidahwati; Nur Fadjrih
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.439

Abstract

The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.
KRITIK TERHADA P CORPORATE SOCIAL RESPONSIBILITY SEBAGAI STRATEGI KEKUASAAN: SYSTEMATIC LITERATURE REVIEW Lilik Pujiati; Nur Fadjrih; Wahidahwati; Nur Anisah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1566

Abstract

Corporate Social Responsibility (CSR) is widely understood as a form of corporate moral responsibility towards society and the environment. However, from a critical perspective, CSR can be understood not merely as an ethical practice but as an instrument of power that reproduces corporate dominance in the socio-economic order. This conceptual paper aims to examine CSR through a power theory approach, particularly drawing on Michel Foucault's thinking on power relations and discourse, and Antonio Gramsci's on hegemony. The paper's central argument is that CSR functions as a mechanism for legitimizing, normalizing, and depoliticizing structural conflicts between corporations and society. CSR is not merely a practice of philanthropy or regulatory compliance, but rather part of a hegemonic strategy that shapes public perception, manages resistance, and maintains the stability of the global capitalist system. This paper offers a conceptual framework for interpreting CSR as a practice of symbolic and structural power.
Co-Authors Kotim Kotim Lilik Pujiati Nur Anisah Wahidahwati Wahidahwati Wahidahwati