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All Journal Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR)
Tri Widyastuti Ningsih
Universitas Islam Negeri Walisongo Semarang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Effect of Audit Committee, Audit Quality and Financial Distress on Earnings Management Nurmawati Mambuhu; Ridwansyah Ridwansyah; Tri Widyastuti Ningsih; Irwan Moridu; Hermiyetti Hermiyetti
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4207

Abstract

Many companies are starting to dare to go public so that the need for accounting services is also increasing. Accountant services are used to audit the company's financial statements, which later the quality of the audit results can have an impact on the actions the company will take in continuing its business. One condition that is not desired by all companies is financial distress, which is a condition where the company is on the verge of bankruptcy. This study aims to analyze and examine the factor influence of audit committee, audit quality and financial distress on earnings management. The method of research is using the quantitative and regression analysis. The sample is manufacturing companies that consistently publish financial reports for the 2017-2021 period listed on the Indonesia Stock Exchange with a total sample of 12 companies. The sampling technique used a purposive sampling. The data was analyzed with EViews 10 and was carried out by several tests such as classic assumption test, feasibility analysis, panel regression analysis and coefficient of determination test. The results of this study indicate that the audit committee and audit quality have no significant effect on earnings management. Meanwhile, financial distress has a significant effect on earnings management in manufacturing companies for the period 2017-2021. There is also a result which shows that the audit committee, audit quality and financial distress simultaneously influence earnings management. This research provides a practical contribution in minimizing earnings management actions and conceptual contributions to the development of literature on earnings management at a later date.
THE INFLUENCE OF GREEN ACCOUNTING VARIABLES ON ENVIRONMENTAL PERFORMANCE Kusiyah; Nurjanna Ladjin; Siti Aisyah; Tumija; Tri Widyastuti Ningsih
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17129

Abstract

Abstract This study used five hundred respondents, namely five hundred employees of PT Perkebunan Nusantara I, II III, IV and VII spread throughout Indonesia with the category of working for more than one year as many as three hundred and fifty employees, working for more than three years as many as one hundred employees, and working for more than five years as many as fifty employees. The data distributed was collected first and analyzed using the smart PLS 4.0 analysis tool. Based on this, it can be concluded that this research is a quantitative research category with an expansive approach that relies on previous research, especially the three mentioned above to prove the hypothesis in this study. The result in this article show the Green Accounting variable can have a positive relationship direction and a significant influence on Environmental Performance. This can be caused by the P-Values ​​which are positive and below the significance level of 0.05, namely 0.002. The results of the third table mean that Environmental Accounting can make the company's finances stable, the mental and physical health of employees increases, and ultimately can improve the Company's Environmental Performance. It's just that the results in this study show that the Green Accounting variable on Environmental Performance is more significant than previous studies. Keywords : Green Accounting, Environmental Performance, Influence
Co-Authors Hermiyetti Hermiyetti Irwan Moridu Kusiyah Nurjanna Ladjin Nurmawati Mambuhu Ridwansyah Ridwansyah Siti Aisyah Tumija