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All Journal International Journal of Social Science and Business eCo-Fin
Feni Wilamsari
Universitas Panca Marga
Economics, Econometrics & Finance Social Sciences

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Financial Distress and Earnings Management: The Role of Internal Control as Moderating Variable Feni Wilamsari; Siti Maria Wardayati; Agus Wahyu Winarno
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.46510

Abstract

Various types of potential risks, such as the COVID-19 pandemic we are currently facing, will ultimately affect the success of business performance. Therefore, in an effort to cover up these problems, managers sometimes make various efforts to maintain corporate image, one of which is earnings management. Earnings management actions are often seen as opportunistic behavior that harms many parties, especially investors. Using a sample of manufacturing companies listed on the Indonesian Stock Exchange for the period 2017-2019, this study investigates the effect of financial distress on earnings management behavior and further investigates the role of internal control as moderation. The results show that companies under higher financial distress pressure tend to have managers practice earnings management to cover up poor performance. In addition, the leverage control variable has an influence on earnings management. Internal control able to moderate the relationship between financial distress and earnings management. This study provides additional information on earnings management and the role of internal control for companies with financial distress. Furthermore, this research also has implications for regulators regarding the importance of internal control standards for companies.
Pengaruh NPM, ROA, ROE, dan Ukuran Perusahaan Terhadap Harga Saham Perusahaan Yang Tergolong Dalam Indeks LQ45 Dila Adelia; Moh. Iskak Elly; Feni Wilamsari
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2420

Abstract

This study aims to examine the effect of NPM, ROA, ROE and Company Scale on the share price of companies classified in the LQ45 index during the 2019-2023 period. The method used in this research is panel data regression analysis using quantitative methods. The total research subjects include 45 companies. The sample was selected using purposive sampling and 18 companies were observed for 5 years, so the total information tested was 90 information. The information testing method used in this study includes statistical review, mean difference test, and conjecture difference test where information processing is assisted by using EViews software version 13. The results of this study indicate that ROA has a significant positive effect on stock prices (t = 2.717456 sig = 0.0083) while NPM, ROE, and company size have no effect on stock prices. simultaneously the four variables explain 54.02% of stock prices (Adjusted R square = 0.540264).
Pengaruh FOMO, Aspek Fundamental, dan Aspek Teknikal Pada Pengambilan Keputusan Investasi Generasi Z Anwita Wijayanti Paramita; Khusnik Hudzafidah; Feni Wilamsari
eCo-Fin Vol. 7 No. 3 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i3.3099

Abstract

Perkembangan teknologi yang pesat telah memicu transformasi di berbagai bidang, termasuk sektor ekonomi. Salah satu dampaknya terlihat pada perubahan perilaku masyarakat terhadap aktivitas investasi. Investasi merupakan aktivitas ekonomi yang mencakup penempatan dana, baik secara langsung melalui aset fisik maupun tidak langsung melalui instrumen keuangan, dengan tujuan memperoleh keuntungan di masa mendatang. Kegiatan ini mencerminkan keputusan alokasi sumber daya dengan harapan adanya pertumbuhan nilai atau imbal hasil atas modal yang ditanamkan. Dalam berinvestasi, seringkali investor mengalami kerugian yang tidak terduga, Salah satu penyebab kerugian yang terjadi adalah trend yang muncul dan kecendrungan masyarakat yang takut akan ketinggalan trend yang muncul.  Tujuan penelitian ini adalah untuk mengetahui pengaruh Fear of Missing Out (Fomo), aspek fundamental, dan aspek teknikal pada pengambilan keputusan investasi Generasi Z Metode penelitian kuantitatif dengan pendekatan kuantitatif asosiatif, dengan analisis data yang dilakukan menggunakan perangkat lunak EViews 13. Studi ini menemukan bahwa secara parsial jika variabel FOMO berkontribusi signifikan pada pengambilan keputusan investasi Generasi Z. Aspek fundamental berkontribusi positif dan signifikan pada pengambilan keputusan investasi. Aspek teknikal memiliki pengaruh signifikan pada pengambilan keputusan investasi. Bahkan Berdasarkan hasil uji F yang menunjukkan nilai F-statistic sebesar 102,2989 dengan Prob(F-statistic) = 0,0000 (< 0,05), secara simultan seluruh variabel independen X1, X2, dan X3 memiliki pengaruh signifikan pada variabel dependen Y.
Co-Authors Anwita Wijayanti Paramita Dila Adelia Khusnik Hudzafidah Mohammad Iskak Elly Siti Maria Wardayati Wahyu Agus Winarno