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All Journal International Journal of Economics and Management Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Muammar Khaddafi
Universitas Batam
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Influence of Financial Distress, Tax Planning and Good Corporate Governance (GCG) on Earnings Management with Internal Control as an Intervening Variable Nofrianti Indah Pertiwi; Yuliansyah Yuliansyah; Muammar Khaddafi
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.126

Abstract

Financial distress occurs due to the company's failure to manage finances. These continuous losses result in capital deficiencies and even worse conditions when the company's liabilities are much higher than the company's assets. The sample of this study was 126 BUMN companies selected using purposive samples. The results of the analysis and testing carried out can conclude that financial distress and good corporate governance affect internal control. At the same time, tax planning does not affect internal control. Then, financial distress, tax planning, and good corporate governance do not affect earnings management, while internal control affects earnings management. Furthermore, financial distress and good corporate governance affect earnings management through internal control, while tax planning does not affect earnings management through internal control.
Pengaruh Inovasi Produk dan Literasi Keuangan Terhadap Kinerja Keuangan: Peran Komitmen Pemilik Sebagai Variabel Moderasi: Studi Kasus pada UMKM di Coastal Area Tanjung Balai Karimun Azura Novi; Muammar Khaddafi; Nolla Puspita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5096

Abstract

The purpose of this study is to examine: 1) The impact of Product Innovation on Financial Performance, 2) The influence of Financial Literacy on Financial Performance, 3) The effect of Product Innovation on Financial Performance moderated by the Role of Owner Commitment, 4) The effect of Financial Literacy on Financial Performance moderated by the Role of Owner Commitment, and 5) The impact of the Role of Owner Commitment on Financial Performance. This research is a descriptive quantitative study using primary data, with a sample of 95 respondents randomly selected from SMEs in the Coastal Area. The data was analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS 3.0 software. The results of the analysis indicate that: 1) Product innovation has a significant impact on financial performance, with a t-statistic value of 2.166  >1,96, 2) Financial literacy significantly affects financial performance, with a t-statistic value of 4.401 >1,963) Product innovation does not significantly affect financial performance when moderated by the role of owner commitment, with a t-statistic value of 1.293 (less than >1,96), 4) Financial literacy does not significantly affect financial performance when moderated by the role of owner commitment, with a t-statistic value of 1.272 (less than >1,96) and 5) The role of owner commitment significantly influences financial performance, with a t-statistic value of 4.387 >1,96.
Co-Authors Azura Novi Nofrianti Indah Pertiwi Nolla Puspita Yuliansyah Yuliansyah