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PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN MANAJERIALTERHADAP MANAJEMEN LABA DIINTERVENING ASIMETRI INFORMASI whittleliang hakki, tandry; Selviany; Amaliyana
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8972

Abstract

Earnings management is an activity carried out by management by interfering in the preparation of a company's financial statements for the benefit of the company or individuals. The practice of earnings management can be detected using the financial performance approach, managerial ownership, and information asymmetry. This study aims to examine the effect of managerial ownership, information asymmetry, and profitability on earnings management carried out by companies. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the expected research results in this study are: (1) Financial performance has a significant effect on earnings management; (2) Managerial ownership does not have a significant effect on earnings management; (3) Financial performance has a significant effect on information asymmetry; (4) Managerial ownership does not have a significant effect on information asymmetry; (5) Information asymmetry has an effect on earnings management; (6) Financial performance has an indirect effect on earnings management practices mediated by information asymmetry; (7) Managerial ownership has an indirect effect on earnings management practices mediated by information asymmetry
Cyber Notary Kepastian Hukum Penyimpanan Dokumen Notaris Selviany; Rizkianto, Kus; Rahayu, Kanti; Mukhidin, Mukhidin
Diktum: Jurnal Ilmu Hukum Vol. 10 No. 2 (2022): November 2022
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/diktum.v10i2.105

Abstract

Over time the conventional system will shift and be replaced with an electronic system, and the Notary Institution will slowly have to begin to adjust, especially in the UUJN-P the changes regarding cyber notary are only stated in the explanation of Article 15 Paragraph (3) and only to the extent that the authority to certify transactions electronically has not yet reached the concept of notary protocol storage thinking which is very possible to be carried out electronically with the aim of security and the effectiveness of notary protocol storage. This study aims to: 1) Describe the legal arrangements regarding Cyber Notary; 2) legal certainty of the retention of notarial documents with cyber notary. This study uses a library research method with a normative research approach with qualitative analysis, which describes various arrangements regarding Cyber Notary and legal certainty of notarial document storage. The finding is that the new UUJN-P regulates transactions carried out electronically, but there is no provision on the storage of original minuta deeds and warkah electronically. However, cyber notary The ITE Law in general has regulated the electronic storage of archives or documents although there are no specific rules that list or mention notarial documents or archives. Article 1 number 4 of the ITE Law Amendment states that: "an electronic document is any electronic information created, forwarded, transmitted, received, or stored in analog, digital, electromagnetic, optical, or similar form, which can be seen, displayed, and/or heard through a Computer or Electronic System, including but not limited to writings, sounds, images, maps, designs, photographs or their descriptions, letters, signs, numbers, Access Codes, symbols or perforations that have meaning or meaning or can be understood by a person capable of understanding them. So that various types of electronic documents become an option for more secure document storage for an unlimited time as a concrete form of digitization that can be a reference for electronic storage of notary protocols. Whatever form of storage media must be ensured is data security and legal certainty.