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All Journal Jurnal Minfo Polgan (JMP) Journal of Hospital Administration and Management (JHAM)
Cahayani Adha, Afifah
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Computer Science & IT Decision Sciences, Operations Research & Management Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences

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PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA: PERAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Triyani, Oetary; Junita, Dewi; Cahayani Adha, Afifah; Safitri, Yulia; Sufanda, Zerry
Journal of Hospital Administration and Management (JHAM) Vol 4 No 2 (2023): Journal of Hospital Administration and Management (JHAM)
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/jham.v4i2.388

Abstract

This research aims to examine the effect of information asymmetry on earnings management with corporate governance as a moderating variable. Bid-Ask Spread is used to measure information asymmetry variables. Discretionary accruals are used to measure earnings management. The proportion of independent board of commissioners, proportion of institutional ownership, proportion of managerial ownership, and number of audit members are used to measure the effectiveness of corporate governance. The population of this research was 139 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 so that from this population a sample of 34 companies was obtained using the purposive sampling method. The data analysis technique used in this research is the Moderated Regression Analysis (MRA) interaction test. The research results show that information asymmetry has no effect on earnings management, an independent board of commissioners, institutional ownership and audit committee can moderate the effect of information asymmetry on earnings management, while managerial ownership cannot moderate the effect of information asymmetry on earnings management.
PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA: PERAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Triyani, Oetary; Junita, Dewi; Cahayani Adha, Afifah; Safitri, Yulia; Sufanda, Zerry
Journal of Hospital Administration and Management (JHAM) Vol 4 No 2 (2023): Journal of Hospital Administration and Management (JHAM)
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/jham.v4i2.388

Abstract

This research aims to examine the effect of information asymmetry on earnings management with corporate governance as a moderating variable. Bid-Ask Spread is used to measure information asymmetry variables. Discretionary accruals are used to measure earnings management. The proportion of independent board of commissioners, proportion of institutional ownership, proportion of managerial ownership, and number of audit members are used to measure the effectiveness of corporate governance. The population of this research was 139 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 so that from this population a sample of 34 companies was obtained using the purposive sampling method. The data analysis technique used in this research is the Moderated Regression Analysis (MRA) interaction test. The research results show that information asymmetry has no effect on earnings management, an independent board of commissioners, institutional ownership and audit committee can moderate the effect of information asymmetry on earnings management, while managerial ownership cannot moderate the effect of information asymmetry on earnings management.
Aplikasi Pencarian Hubungan Antar Pokok Bahasan Pada Ayat Al-Qur’an Menggunakan Algoritma Apriori Cahayani Adha, Afifah; Indra, Hamdi; Hendriani, Sisi; Yuliana, Devi; Ayu, Fitri
Jurnal Minfo Polgan Vol. 12 No. 2 (2023): Artikel Penelitian 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v12i2.13431

Abstract

Al-Qur’an adalah kitab suci yang digunakan sebagai pedoman hidup umat Islam. Al-Qur’an terdiri dari 114 surat, 6.236 ayat, 30 juz. Ayat pada Al-Qur’an tidak disusun berdasarkan pokok bahasan. Oleh sebab itu pada Tugas Akhir ini membuat aplikasi pencarian ayat Al-Quran berdasarkan pokok bahasan. Selain itu, pada aplikasi ini juga mampu menampilkan hubungan antar pokok bahasan pada ayat Al-Quran. Aplikasi ini dibuat berbasis Web. Algoritma yang digunakan untuk mencari hubungan antar pokok bahasan adalah Apriori. Berdasarkan hasil uji blackbox dan UAT didapatkan hasil 85%. Rule yang dihasilkan dari asosiasi didapatkan sebanyak 135 rule dengan confidance sebesar 100%.
Co-Authors Devi Yuliana, Devi Fitri Ayu Indra, Hamdi Safitri, Yulia Sisi Hendriani Sufanda, Zerry Triyani, Oetary