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All Journal Journal of Economic, Bussines and Accounting (COSTING) Sebatik Journal of Information System, Applied, Management, Accounting and Research Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ilmiah Akuntansi Kesatuan JCA (Jurnal Cendekia Akuntansi) Accounting Research Unit (ARU JOURNAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Mandalika Literature Jurnal Akuntansi, Keuangan dan Perpajakan
Mustika, Ira Grania
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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DETERMINAN PERSISTENSI LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI Marpaung, Devi Rianti; Hijriah, Amanah; Mustika, Ira Grania
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/01vazt65

Abstract

Profit is a crucial factor for investors when making investment decisions. It is important for a company to have high-quality or persistent earnings, as these can indicate future profitability. This study aims to analyze the influence of firm size, debt level, and cash flow volatility on earnings persistence, with managerial ownership serving as a moderating variable. The population used in this study consists of 10 banking companies included in the PRIMBANK10 index and listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The entire population was used as the sample, resulting in 40 data observations. This research employs a quantitative approach. The tests used include panel data regression analysis and moderated regression analysis, conducted using EViews 12. The results of the study show that firm size has a significant effect on earnings persistence. Meanwhile, debt level and cash flow volatility do not affect earnings persistence, and managerial ownership as a moderating variable does not strengthen the relationship between firm size, debt level, and cash flow volatility on earnings persistence.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KALIMANTAN BARAT Sembiring, Rimenda Tiara; Mustika, Ira Grania; Helmi, Syarif M.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5850

Abstract

This study aims to investigate how Local Revenue, Balancing Funds, and Capital Expenditures affect the financial condition of the Regional Government in West Kalimantan from 2022-2024. This study uses a quantitative method with secondary data from the Central Statistics Agency (BPS) which is then analyzed using the Eviews 12A application. The data processed includes 42 samples from 14 Regencies/Cities in West Kalimantan. The research findings show that Local Revenue has a significant positive impact on financial performance, while Balancing Funds have a negative impact on financial performance, indicating a potential decrease in the motivation of local governments to optimize local revenue due to dependence on fund transfers. Meanwhile, Capital Expenditures do not show a significant impact on the financial performance of local governments. This study indicates that optimizing Local Revenue is crucial to strengthening regional financial performance. Excessive dependence on Balancing Funds can actually hinder local government efforts to increase Local Revenue. This finding highlights the need for a balance between receiving transfer funds and increasing Local Revenue. The insignificant influence of Capital Expenditures suggests the need to evaluate the effectiveness of regional investment in driving improvements in financial
Audit Quality in State-Owned Enterprise: Audit Costs, Rotation, and Company Size Yuki; Mustika, Ira Grania; Muhsin
Jurnal Ecoment Global Vol. 10 No. 2 (2025): Volume 10 No.2 Edisi Agustus 2025
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v10i2.5839

Abstract

Objective: The purpose of this study is to empirically investigate and contribute to the existing effect of audit fees, auditor rotation, and company size on audit quality in companies listed on IDX during the 2018-2024 period. The research aims to expand the knowledge and insights related to audit quality through rigorous empirical analysis, with a focus on how audit fees, auditor rotation, and company size influence audit outcomes. Design/Methods/Approach: This section encompasses a concise description of the research process employed such as details about the sample, research method, and statistical analysis conducted. Findings: The audit fees significantly negative affect audit quality (Sig. 0.029; Exp(B) = 0.254), contrary to the initial hypothesis. Company size significantly positive effect on audit quality (Sig. 0.047; Exp(B) = 2.801), while auditor rotation does not have a statistically significant impact (Sig. 0.292). Originality/Value: The audit literature highlighting the unique dynamics of State-Owned Enterprises (BUMN) in Indonesia, particularly the relationship between high audit fees and non-technical pressures such as agency conflicts. It also emphasizes the importance of considering the scale of companies and the reputability of KAP in the auditing process. Practical/Policy implication: The findings suggest that regulatory oversight of audit fee setting and consideration of KAP quality in auditor rotation are crucial for ensuring high audit quality. Policymakers and businesses should focus on improving audit practices by addressing the non-technical pressures associated with high audit fees and ensuring the use of reputable KAPs in auditor rotation.
Semiotika Lagu Iwan Fals Berjudul Tikus – Tikus Kantor Mengunakan Konsep Roland Barthes Adinata, Rizki Fajar; Mustika, Ira Grania
Accounting Research Unit (ARU Journal) Vol 4 No 2 (2023): Accounting Research Unit (ARU Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol4iss2pp39-48

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis makna lagu Tikus Tikus Kantor. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan semiotika Roland Barthes. Teknik pengumpulan data berupa studi dokumen dengan menganalisis makna denotasi, konotasi dan mitos. Hasil penelitian masih adanya praktik kecurangan yang dilakukan oleh pejabat pemerintahan hal itu merupakan perilaku yang menyimpang bahkan di pada lirik Tikus tahu sang kucing lapar Kasih roti jalanpun lancar, ini menggambarkan adanya suap yang dilakukan oleh pejabat negara kepada pihak pemeriksa yaitu auditor. Seperti yang ada pada bait ke enam Tikus-tikus tak kenal kenyang, rakus, rakus, bukan kepalang ini mengilustrasikan bahwa koruptor ada orang yang sangat serakah dan tingkat serakah yang dimilikinya tidak dapat diukur lagi. Makna mitos yang terkait dimaksudkan untuk memberitahukan bahwa masih banyak para pejabat negara yang melakukan tindakan yang menyimpang seperti korupsi. Implikasi penelitian ditujukan kepada koruptor secara general, ini dikarenakan korupsi di Indonesia masih tinggi. Pemerintah yang baik akan melakukan pembangunan sarana dan prasarana yang baik. Tetapi pemerintah di Indonesia justru memperburuk keadaan dengan masih banyaknya kasus korupsi yang belum diselesaikan. Keterbatasan penelitian ini adalah peneliti hanya menggunakan analisis semiotika dengan konsep Roland Barthes dengan pendekatan makna akuntansi. Peneliti merekomendasikan agar peneliti selanjutnya dapat menganalisis dengan konsep semiotika selain Roland Barthes dan menggunakan pendekatan selain akuntansi
Co-Authors Adinata, Rizki Fajar Ambarsari, Divania Putri Aswat, Ibnu Elok Heniwati Fina, Fina Haryono Haryono Helmi, Syarif M. Hijriah, Amanah Karpriana, Angga Permadi Laurensia, Cindy Maharani, Amanah Putri Marpaung, Devi Rianti Maulidia, Rahma Muhsin Muhsin Muhsin Pamungkas, Bima Pratama, Dhea Putri Rusliawati, Rusliawati Saputri, Eni Savitri, Shelly Sembiring, Rimenda Tiara Triana, Dinda Umyana, Ayu Yantiana, Nella Yuki Yuniarsih, Eka