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All Journal Wahana Riset Akuntansi JAM Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Journal of Accounting and Investment Jurnal Riset Akuntansi Terpadu AKUNTANSI DEWANTARA Jurnal Bina Praja Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Integritas: Jurnal Antikorupsi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Hilirisasi IPTEKS (JHI) ACCRUALS (Accounting Research Journal of Sutaatmadja) Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Jurnal GeoEkonomi Jurnal Pembangunan Nagari Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) JOELS: Journal of Election and Leadership Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks E-Jurnal Akuntansi TSM Jurnal Akuntansi dan Governance Andalas
Fauzan Misra
Fakultas Ekonomi, Universitas Andalas
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Veterinary Other

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PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI Sartika, Indah Tri; Misra, Fauzan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ttf5tc67

Abstract

Peineiliitiian iinii beirtujuan untuk meinganaliisiis peingaruh good corporatei goveirnancei (GCG) teirhadap kiineirja keiuangan peirusahaan deingan koneiksii poliitiik seibagaii variiabeil modeirasii. Data yang diigunakan dalam peineiliitiian iinii yaiitu data seikundeir beirupa annual reiport peirusahaan manufaktur yang teirdaftar dii Bursa Eifeik Iindoneisiia tahun 2020-2024. Teikniik peingambiilan sampeil yang diigunakan pada peineiliitiian iinii adalah purposiivei sampliing. Seibanyak 66 peirusahaan yang teilah meimeinuhii kriiteiriia seibagaii uniit obseirvasii. Meitodei analiisiis yang diigunakan adalah analiisiis reigreisii liineiar beirganda. Hasiil peineiliitiian meimbeiriikan buktii eimpiiriis bahwa deiwan diireiksii dan komiitei audiit beirpeingaruh teirhadap kiineirja keiuangan peirusahaan, seidangkan deiwan komiisariis tiidak beirpeingaruh teirhadap kiineirja keiungan peirusahaan. Koneiksii poliitiik meimodeirasii hubungan antara peingaruh deiwan diireiksii teirhadap kiineirja keiuangan peirusahaan, Seidangkan koneiksii poliitiik tiidak meimodeirasii hubungan antara peingaruh deiwan komiisariis dan komiitei audiit teirhadap kiineirja keiuangan peirusahaan.
DYNAMICS OF REGIONAL EXPENDITURE BEFORE THE 2024 ELECTIONS Hardiansyah, Defri; Misra, Fauzan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0kh57162

Abstract

This study examines the dynamics of social assistance expenditure in Indonesian local governments ahead of the 2024 simultaneous regional elections, with a specific focus on district and city located on Sumatra Island. Drawing on the Political Budget Cycle and Public Choice Theory, this research aims to identify whether social assistance expenditure systematically increases in the pre-election period and whether incumbent candidacy strengthens this pattern. The study employs a quantitative approach using secondary data from district and municipal governments participating in the 2024 elections. A paired sample t-test is used to compare the proportion of social assistance expenditure in the non-election year (2022) and the pre-election year (2023), both for the full sample and for the subsample of incumbent-led regions seeking re-election. The findings reveal a statistically significant increase in the proportion of social assistance expenditure in the pre-election period, particularly in regions led by incumbents who re-contested. These results indicate the presence of a political budget cycle operating through discretionary and highly visible spending categories. The study contributes to the literature by providing subnational empirical evidence from Sumatra and highlighting the role , institutional discretion in shaping electoral fiscal behavior under Indonesia’s decentralized fiscal system.  
Co-Authors Afridian Wirahadi Ahmad Afriyenti, Mayar Almos, Rona Amalia Crisma Indah Amri Hakim Amri Hakim, Amri Annisa Cempaka Devi Aprayuda, Riyadi Apriwan Apriwan, Apriwan Aries Tanno Arif Nadzirul Haq E. Arifin, Wein Ashya Fadillah Bahren Bahren Dedy Djefris Eka Meigalia Eka Rosalina Eko Suwardi Elvira Luthan Ertambang Nahartyo Fathir Aulia Bufi Feri Amsari Firdaus Firdaus Firdaus Firdaus Gina Alviyori Sabila Gina Havieza Elmizan Hamdani Hardiansyah, Defri Hendri Koeswara Heri Faisal Harahap Ichsan Marsal Ida Ayu Putu Sri Widnyani Ilmainir, Ilmainir Jonhar Jonhar Kurniawan, Rahmat Lasnofa Fasmi Lasnofa Fasmi Leswari, Netta Handika M. Yusuf Mardiyah, Fitriatul Mayar Afriyenti Mayar Afriyenti Mazelfi, Ihsani Muhammad Ichsan Kabullah Netta Handika Leswari Nur Ahmad Salman Herbowo Pramono Pramono Puti Nurul Karimah Putra, Yerri Satria Putri Hafizhoh Qurratul Aini Qurratul Aini Rahman, Fajri Rahmat Kurniawan Rasyidah Rasyidah Rayna Kartika, Rayna Regina Usman Riedy Riandani Sartika, Indah Tri Siti Nur Dein Slamet Sugiri Sudarmoko Sudarmoko Sudarmoko, Sudarmoko Suhairi Suhairi Suhanda Suhanda Victory, Galant Yolanda Suci Widyasanti Yudi Mufti Prawira