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All Journal E-Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
I Ketut Yadnyana
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Earning Management as a Mediator of the Influence of Good Corporate Governance on Company Value in Each Company Life Cycle Putu Ery Setiawan; Ni Luh Putu Wiagustini; I Ketut Yadnyana; I Gede Kajeng Baskara
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p05

Abstract

This research utilizes the capital structure theory to analyze how debt covenants, corporate governance, and firm value interact, focusing on the mediating role of earnings management across different company life stages. It examines manufacturing firms on the Indonesia Stock Exchange from 2018 to 2022, using a purposive sample of 66 companies. The study employs descriptive and inferential statistical analyses to test the hypothesized relationships, revealing that effective corporate governance significantly enhances firm value, especially during maturity. Earnings management is pivotal in the growth phase, mediating the governance-firm value relationship. This work underscores the importance of adapting governance practices to a company's life cycle stage, offering insights for executives to make financial decisions that improve firm value. It also provides empirical support for agency theory, showing how tailored governance practices can influence firm performance and value.
Earning Management as a Mediator of the Influence of Good Corporate Governance on Company Value in Each Company Life Cycle Putu Ery Setiawan; Ni Luh Putu Wiagustini; I Ketut Yadnyana; I Gede Kajeng Baskara
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p05

Abstract

This research utilizes the capital structure theory to analyze how debt covenants, corporate governance, and firm value interact, focusing on the mediating role of earnings management across different company life stages. It examines manufacturing firms on the Indonesia Stock Exchange from 2018 to 2022, using a purposive sample of 66 companies. The study employs descriptive and inferential statistical analyses to test the hypothesized relationships, revealing that effective corporate governance significantly enhances firm value, especially during maturity. Earnings management is pivotal in the growth phase, mediating the governance-firm value relationship. This work underscores the importance of adapting governance practices to a company's life cycle stage, offering insights for executives to make financial decisions that improve firm value. It also provides empirical support for agency theory, showing how tailored governance practices can influence firm performance and value.
Attitudes, Subjective Norms, Behavior Control, Entrepreneurship Education, Self-Efficacy and Entrepreneurial Intentions of Students Using E-Commerce Milatul Hasanah; I Ketut Yadnyana
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The research aims to obtain empirical evidence regarding the influence of attitudes, subjective norms, behavioral control, entrepreneurship education and self-efficacy on entrepreneurial intentions to use e-commerce among accounting students. The analysis technique used was multiple linear regression analysis with the sampling method using proportionate stratified random sampling, obtaining a sample of 84 respondents. The results showed that attitude, entrepreneurship education and self-efficacy had a positive and significant effect, while behavioral control had a negative and significant effect on entrepreneurial intentions using e-commerce in accounting students. Subjective norms have no effect on entrepreneurial intentions using e-commerce in accounting students.
The Influence of Degree Motivation and Job Market Considerations on Accounting Students Intentions to Take the CA Certification Examination Kadek Ririn Sinthya Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to determine the effect of degree motivation and job market considerations on the intention of accounting students to take the CA certification exam because, the increase in the number of accounting graduates that is currently happening is not accompanied by an increase in the number of Chartered Accountants (CA). While the work association is getting tighter. The research population was 543 with a total sample of 229, selected using the convenient sampling method. The data collection method is the survey method using questionnaires. The data analysis technique used is Multiple Linear Regression. The results show that degree motivation and job market considerations have a positive and significant influence on the intentions of accounting undergraduate students to take the CA certification exam.
Co-Authors I Gede Kajeng Baskara Kadek Ririn Sinthya Dewi Milatul Hasanah Ni Luh Putu Wiagustini Putu Ery Setiawan Putu Ery Setiawan