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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Nurul Badriyah
Universitas Riau,Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS DAN LEVERAGE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI TERHADAP MANAJEMEN LABA: THE EFFECT OF PROBABILITY AND LEVERAGE WITH GOOD CORPORATE GOVERNANCE AS MODERATORS ON EARNINGS MANAGEMENT Alya Maulidina Putri; Kamaliah Kamaliah; Nurul Badriyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.232-242

Abstract

This study aims to find empirical evidence related to the effect of Probability and Leverage with Good Corporate Governance as Moderators on Earnings Management on Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2020 period. The population of this study is Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2020. The sample of this study was selected using the purposive sampling method, the determination of the sample had been determined in advance based on the criteria. Hypothesis testing is done with the help of statistical test tools pls. The results of this study indicate that profitability has no effect on earnings management, leverage has an effect on earnings management, institutional ownership cannot moderate the effect of profitability and leverage on earnings management, managerial ownership can moderate the effect of leverage on earnings management but cannot moderate the effect of profitability on earnings management.
PERAN LITERASI KEUANGAN DAN GREEN ACCOUNTING DALAM MENINGKATKAN KINERJA KEUANGAN UMKM : THE ROLE OF FINANCIAL LITERACY AND GREEN ACCOUNTING TO ENHANCE THE FINANCIAL PERFORMANCE OF MSMEs Nurul Badriyah; Kamaliah Kamaliah; Aunnurrafiq Aunurrafiq
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.238-250

Abstract

This study examined the effect of green accounting and financial technology on the financial performance of Micro, Small and Medium Enterprises (MSMEs) and determine the moderating role of financial literacy on financial technology and the financial performance of MSMEs. The study sample consisted of 150 MSMEs in Siak District, Siak Regency, Riau Province. The study uses multiple linear regression and moderated regression to analyze data. The results showed that green accounting has no effect on financial performance, financial technology has an effect on financial performance and financial literacy is able to moderate the effect of financial technology on financial performance on MSMEs. These findings have implication for owner of MSMEs that MSMEs should continue the implementation of FinTech and improved their financial literacy because its improved financial performanceof MSMEs.  
Co-Authors Alya Maulidina Putri Aunnurrafiq Aunurrafiq Kamaliah Kamaliah