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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Journal of Applied Finance & Accounting BISNIS: Jurnal Bisnis dan Manajemen Islam Journal of Health (JoH) Fokus Ekonomi Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ACCRUALS (Accounting Research Journal of Sutaatmadja) FINANCIAL : JURNAL AKUNTANSI Jurnal Riset Terapan Akuntansi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Proceeding of National Conference on Accounting & Finance Bisman (Bisnis dan Manajemen): The Journal of Business and Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of Social Responsibility Projects by Higher Education Forum Jurnal Akuntansi Bisnis Pelita Bangsa Journal Of Business, Finance, and Economics (JBFE) EKONOMIKA45 Jurnal Pengabdian Mandiri NUSANTARA: Jurnal Pengabdian Kepada Masyarakat International Journal of Tourism and Hospitality in Asia Pasific Jurnal Manajemen dan Dinamika Bisnis Innovative: Journal Of Social Science Research Journal of Consumer Study and Applied Marketing Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Karya untuk Masyarakat (JKuM) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Dian Indriana Hapsari
Unversitas Dian Nuswantoro
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Whistle-Blowing Policy as a Governance Tool: An Empirical Study of Earnings Management in Indonesian Companies Hapsari, Dian Indriana; Welly, Yerisma; Sianipar, Martin Yehezkiel
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3935

Abstract

This study aims to examine whether the implementation of Whistle-Blowing Policy (WHBLP) strengthens the effectiveness of Corporate Governance (CG) mechanisms in limiting earnings management (EM) practices in Indonesian manufacturing companies. The research adopts an empirical quantitative approach, using secondary data from manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample was selected through purposive sampling, and data analysis was conducted using panel data regression and the Modified Jones Model (MJM) to measure discretionary accruals as a proxy for earnings management. The findings reveal that firms with well-structured internal controls and WHBLP can enhance monitoring mechanisms of CG, thus mitigating earnings management. However, the results also indicate that CG mechanisms are sometimes more effective in firms without WHBLP, suggesting the need for stronger policy enforcement. These findings provide practical implications for investors, shareholders, and policymakers in developing more effective whistle-blowing systems to improve corporate governance practices.
Penerapan Internet Banking Dan Mobile Banking Pada Kinerja Keuangan Bank Umum Konvensional Di Indonesia Erra Fazira; Hapsari, Dian Indriana
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.1189

Abstract

This study aims to determine the effect of internet banking and mobile banking on the financial performance of conventional commercial banks on the IDX in 2018-2021. This research uses descriptive verification method. The use of multiple linear regression in data processing. Data was collected through non-participant observation methods by taking data in the form of financial reports on the IDX. Patially, only mobile banking has a significant effect on banking financial performance. Simultaneously, the two independent variables have a significant influence on banking financial performance
Pengaruh Likuiditas, Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan (Studi pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2023) Amanatur, Ayu; Agung Durya, Ngurah Pandji Mertha; Hapsari, Dian Indriana; Septriana, Ira
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13856

Abstract

Penelitian ini bertujuan untuk mencari bukti terhadap teori sinyal, yang menjelaskan suatu tindakan yang diambil manajemen perusahaan untuk memberikan petunjuk kepada investor tentang bagaimana manajemen memandang kinerja perusahaan. Penelitian ini bertujuan untuk mengkaji pengaruh likuiditas, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019–2023. Salah satu cara untuk menilai nilai perusahaan adalah melalui likuiditas, yang menunjukkan kemampuan perusahaan untuk melunasi utang jangka pendeknya, Ukuran perusahaan juga dianggap berpengaruh karena perusahaan besar cenderung lebih stabil dan dapat mengakses dana lebih mudah, dan profitabilitas yang mengukur efisiensi perusahaan dalam menghasilkan laba bersih.  Data sekunder dikumpulkan dari laporan keuangan perusahaan pertambangan yang tersedia di situs www.idx.co.id. Metode analisis yang digunakan adalah regresi berganda untuk mengevaluasi hubungan antara variabel independen (likuiditas, ukuran perusahaan, dan profitabilitas) dan variabel dependen (nilai perusahaan). hasil penelitian ini menunjukkan bahwa likuiditas secara parsial berpengaruh signifikan terhadap nilai perusahaan, Ukuran perusahaan secara parsial tidak memiliki pengaruh signifikan terhadap nilai perusahaan, dan profitabilitas secara parsial memiliki pengaruh secara signifikan terhadap nilai perusahaan.
Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing: Studi Kasus Pada Sektor Basic Materials dan Industrials yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Widya Anggraini; Ratna Herawati; Dian Indriana Hapsari; Amalia Nur Chasanah
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4777

Abstract

The purpose of this study is to examine the effect of tax, foreign ownership and company size on transfer pricing. The data used in this study are secondary data and quantitative research methods. This study uses the observation method for the company`s financial reports and annual reports. This research focuses on basic materials and industrials sector companies listed on the IDX in 2017-2021. The sampling method used purposive sampling. This study uses SPSS 25 to analysis 175 observational data. Data analyzed using descriptive statistics, model feasibility test, classic assumption test, logistic regression analysis, and hypothesis testing. Research has shown that taxes have no influence on transfer pricing, foreign ownership and company size affect transfer pricing.
Co-Authors Adinda Nani Nur Amalia Agnes Dyah Utami Agung Durya, Ngurah Pandji Mertha Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Aji Kusumah Ramdhani Amanatur, Ayu Anna Sumaryati Aprih Santoso Ardiani Ika Sulistyawati Aryanto, Vincent Didiek Wiet Chasanah, Amalia Nur Chuang, Ya-Hsueh Danudara, Ananta Budhi Dian Kresnadipayana Diana Puspitasari Endang Widyastuti Endang Widyastuti Endang Widyastuti Entot Suhartono Erra Fazira Febrianur Ibnu Fitroh Sukono Putra GURUH SRI PAMUNGKAS Guruh Taufan Hariyadi Guruh Taufan Hariyadi Harjito, Yunus Haryadi Darmawan Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Imang Dapit Pamungkas Ira Septriana, Ira Izza Ulumuddin Ahmad Asshofi Joseph Aldo Irawan Juli Ratnawati Juli Ratnawati Juli Ratnawati Karis Widyatmoko Khotimah, Novi Kristina, Erin Louisa Nia Savira Martin Yehezkiel Sianipar Masitha Fahmi Wardhani Maulana Septy Syahrulliyadi Michael Owen Sihotang Mulyono, Ibnu Utomo Wahyu N. Nurjanah Nanda Adhi Purusa Nasywa Ghina Novi Pujiati Nurjanah Nurjanah Oktoriza, Linda Ayu Pramitasari, Ratih Purwantoro Purwantoro Rahayu, Emik Rahmadani, Luthfia Ramdhani , Aji Kusumah Ramdhani Ratna Herawati Retno Indah Hernawati Ririh Dian Pratiwi Rizka Ratna Wati Samsiah Saputro, Dian Festiana Hadi St. Dwiarso Utomo Sugiarti Sugiarti Sugiyarmasto Sugiyarmasto Sugiyarmasto Sugiyarmasto, Sugiyarmasto Sukmadi Supriyono Supriyono Syahrulliyadi, Maulana Septy Syamsul Arifin Utami, Agnes Dyah Wahyu Mulyono , Ibnu Utomo Wati, Rizka Ratna Welly, Yerisma Widya Anggraini Widyatmoko , Karis Widyatmoko Karis Wikan Isthika Yohan Wismantoro Yulianto Yulianto Yunus Harjito, Yunus Yustinus Joko D. N. Yustinus Joko D. N., Yustinus Joko