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All Journal Jurnal Riset Manajemen dan Ekonomi International Journal of Economic Research and Financial Accounting
Tri Candra Anggraini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Sistem Insentif terhadap Perilaku Manajerial: Studi Empiris dalam Akuntansi Keperilakuan Abdurrohim Abdurrohim; Tri Candra Anggraini; Ratih Kusumastuti
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 1 (2024): JANUARI : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i1.1195

Abstract

This research analyzes the impact of incentive systems on managerial behavior in the realm of behavioral accounting. Using empirical methods, we collected data from a number of managers across various industrial sectors. Data analysis examined the significant relationship between incentive systems as independent variables and managerial behavior as dependent variables. The research results indicate that incentive systems have a significant influence on managerial behavior. These findings validate the hypothesis that the design of incentive systems can affect how managers act in the context of accounting. The practical implications of this research encourage a deeper understanding of incentive structures that can motivate desired managerial behavior. As a contribution to behavioral accounting theory, this research also provides valuable insights for practitioners in designing effective incentive systems that are contextually appropriate.
The Effect of Related Party Transactions on Company Values with Good Corporate Governance as a Moderating Variable (An Empirical Study of State-Owned Enterprises 2021-2023) Tri Candra Anggraini; Yuliusman Yuliusman; Yudi Yudi
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.411

Abstract

This study aims to 1) Test the significant influence of Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. 2) Test whether the Good Corporate Governance variable can strengthen or weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses a quantitative approach with the type of data used being secondary data. The sample used is a state-owned enterprise listed on the IDX and published complete financial reports for the 2021-2023 period. The results obtained are 1) This result can be interpreted that Related Party Transactions reflected by the indicator of the proportion of related party transactions to total assets can directly affect company value reflected by the Tobin's Q indicator. 2) The Good Corporate Governance variable can weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period.
Co-Authors Abdurrohim Abdurrohim Ratih Kusumastuti Yudi Yudi Yuliusman -