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All Journal Journal of Accounting, Management and Islamic Economics
Nova Novita
Indonesia Banking School
Economics, Econometrics & Finance

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STRUKTUR KEPEMILIKAN, USIA CEO DAN PRAKTIK MANAJEMEN LABA: STUDI PADA CONSUMER GOODS INDUSTRY Andira Dzulkarnain; Nova Novita
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.459

Abstract

The purpose of this research is to find the influence of family ownership, institutional ownership, and the age of CEO towards earnings management. The sample in this research are 30 manufacture companies from consumer goods industry. The sampling technique in this research using purposive sampling. By using panel data analysis we find that family ownership is not have any influence on earnings management. While the age of CEO and institutional ownership have the influence on earnings management.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN KUALITAS LAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PENERIMA CORPORATE IMAGE AWARD Indhira Yuliyana Rosya; Nova Novita
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.462

Abstract

This study aims to determine the effect of enterprise risk management disclosure on the quality of financial reports in companies receiving corporate image awards. This research was conducted on companies receiving the Corporate Image Award in the categories of national airlines, car tires, two-wheeled automotive, four-wheeled automotive, coal mining, oil & gas mining, and cement for the 2015-2019 period. This study uses purposive sampling technique and secondary analysis using quantitative methods. This observation uses the random effect method and multiple linear regression analysis which is used to test the hypothesis. The results of this study indicate that the disclosure of enterprise risk management has a negative effect on the quality of financial statements, and firm size can strengthen the effect of using enterprise risk management disclosures on the quality of financial statements.
DAMPAK REAL EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI MODERATING VARIABLE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2015–2019 Nur Indah Aggianti; Nova Novita
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.552

Abstract

The research has a purpose to determine and analyze the impact of real earnings management (REM) on firm value and institutional ownership in moderating the impact of real earnings management (REM) on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The population in this research are a manufacturing companies in food and beverage sub-sector, that obtain sample of 9 companies after through the sample selection process using the purposive sampling method. The result of this research indicate that real earnings management (REM) proxied by abnormal CFO, abnormal production cost, and abnormal discretionary expenses has a negative effect on firm value, institutional ownership is able to moderate the effect of real earnings management (REM) proxied by abnormal CFO, abnormal production costs, and abnormal discretionary expenses on firm value. The implication of the result of this reseach are that company management, the investor, and the academics expected to consider the practice of real earnings management (REM) in order to degrade the firm value.
Co-Authors Andira Dzulkarnain Indhira Yuliyana Rosya Nur Indah Aggianti