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All Journal ESENSI: Jurnal Manajemen Bisnis International Journal of Advanced Multidisciplinary Siber Journal of Advanced Multidisciplinary
Christiningrum, MF
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Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences

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PENGARUH STRATEGI MULTI SEGMEN SERTA PERSISTENSI LABA TERHADAP EARNINGS RESPONSE COEFFICIENT DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI Christiningrum, MF
ESENSI: Jurnal Manajemen Bisnis Vol 26 No 3 (2023): ESENSI: Jurnal Manajemen Bisnis
Publisher : Lembaga Riset dan Pengabdian Masyarakat (LRPM) Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55886/esensi jmb.v26i3.842

Abstract

Penelitian ini bertujuan menguji pengaruh strategi multi segmen yang diukur dengan Indeks Herfindahl (HI) serta Persistensi Laba pengaruhnya terhadap Earnings Response Coefficient (ERC) yaitu respon pasar disekitar tanggal pengumuman laba. Untuk strategi multi segmen digunakan pengukuran dengan menggunakan indeks Herfindahl (HI), dimana semakin HI mendekati nilai 1 artinya perusahaan tersebut semakin terfokus pada satu segmen tertentu. Adapun semakin HI mendekati nilai nol artinya perusahaan memiliki strategi menyebar usahanya ke banyak segmen. Untuk persistensi laba digunakan ukuran perubahan laba, dari laba tahun ini terhadap laba tahun sebelumnya. Sebagai faktor pemoderasi digunakan variabel kualitas laba, yaitu nilai 1 bagi perusahaan yang diaudit oleh KAP Big4 dan nilai nol jika diaudit oleh KAP non Big4. Hasil pengujian menunjukkan bahwa strategi multi segmen yang ditunjukkan melalui indeks herfindahl tidak berpengaruh signifikan terhadap ERC, seberapapun segmen bisnis yang dijalankan perusahaan tidak mempengaruhi nilai ERC. Adapun untuk persistensi laba, hasil menunjukkan berpengaruh positif signifikan (α = 1%) terhadap ERC, Artinya semakin perusahaan memiliki laba yang persisten dari tahun ke tahun, semakin meningkat respon pasar di sekitar tanggal pengumuman laba tersebut. Untuk model dengan pemoderasi kualitas laba, hasil menunjukkan bahwa kualitas laba terbukti dapat berperan sebagai faktor pemodersi. Pada perusahaan yang diaudit oleh KAP Big4 terbukti memperkuat pengaruh strategi multi segmen ERC. Sementara untuk persistensi laba, keberadaan KAP Big4 juga memperkuat pengaruh laba yang persisten terhadap respon positif pasar disekitar tanggal pengumuman laba (ERC).
Can the State Protect Minority Investors From Tyranny of the Family Shareholders? (A Corporate Governance Comparison Between Indonesia and Korea) Christiningrum, MF; Aryo Wisnuwardhana, A.
International Journal of Advanced Multidisciplinary Vol. 3 No. 2 (2024): International Journal of Advanced Multidisciplinary (July-September 2024)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v3i2.645

Abstract

In the aftermath of the 1997 Asian Financial Crisis that hit both Indonesia and Korea, both countries’ government saw the needs for revisiting and revitalizing its corporate governance. This case is particularly important given the dominance of family shareholders, both in the form of conglomerates in Indonesia and Chaebol in Korea. This paper aims to analyze the historical trajectory of the corporate governance framework development in both Indonesia and Korea. Based on that research objective, this study finds that despite the fact that both countries were developing the standard according to the latest global norms at the time, the presence of specific business situations and cases in each country forced each country to tailor their corporate governance framework accordingly. These divergent trajectories thus created corporate governance frameworks that are unique for both Indonesia and Korea.
The Effect of CSR, Information Asymmetry and ROA on Real Earnings Management with Size as a Moderating Factor Putri Utami Darmawan, Rizky; Christiningrum, MF
Siber Journal of Advanced Multidisciplinary Vol. 2 No. 2 (2024): (SJAM) Siber Journal of Advanced Multidisciplinary (July - September 2024)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v2i2.219

Abstract

This study examines the effect of CSR, information asymmetry. and ROA on real earnings management with company size as a moderating variable. The sample was selected using purposive random sampling method on manufacturing companies listed on the IDX for the period of 2015-2018. The results show that all variables (CSR, information asymmetry, and ROA) have a signific ant effect on abnormal operating cash flows. However, abnormal operating costs are significantly influenced only by CSR and information asymmetry. Meanwhile, abnormal production costs are significantly influenced by CSR and ROA. The final results show that total real earnings management is influenced by two important factors: Information Asymmetry and ROA. Additionally, the results indicate that company size can moderate the influence of CSR asymmetry and ROA on real earnings management practices. This study contributes to filling the research gap regarding independent factors affecting real earnings management
Co-Authors Aryo Wisnuwardhana, A. Putri Utami Darmawan, Rizky