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All Journal INVOICE : JURNAL ILMU AKUNTANSI Innovative: Journal Of Social Science Research
Sayuthi, Dwi Putri Ramadhani
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Impacts of Adoption Strategies for International Financial Reporting Standards on Supply Chain Control, Fraud, and Accounting Quality: Global Insights Suriyanti, Suriyanti; Sayuthi, Dwi Putri Ramadhani; Putri, Puji Sabriani
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14552

Abstract

The empirical literature delves into how different approaches to implementing International Financial Reporting Standards (IFRS) impact both Supply Chain Control and accounting quality. While some research focuses on the effects of IFRS modifications on accounting quality, limited attention has been given to the broader implications of IFRS enforcement strategies. This study fills that gap by examining the influence of various IFRS adoption strategies on accounting quality and exploring the role of Fraud control as a mediator in this relationship. Using a two-step system GMM estimator and data from 35 countries spanning 2019 to 2023, the research reveals significant correlations between different IFRS adoption strategies and accounting quality. Specifically, both enforcement and modification strategies show positive associations with accounting quality, particularly in terms of timely loss recognition. Moreover, the study demonstrates that Fraud control acts as a mediator between IFRS adoption strategies and accounting quality. This suggests that the effectiveness of IFRS implementation and modification strategies in enhancing accounting quality is contingent upon the level of Fraud control. Notably, improvements in accounting quality are more pronounced when Fraud is effectively managed alongside IFRS implementation efforts. Overall, these findings underscore the importance of considering diverse IFRS adoption strategies and the role of Fraud control in enhancing accounting quality. By shedding light on these dynamics, the study contributes valuable insights to stakeholders and advances the understanding of accounting quality within the context of IFRS adoption.
Pengaruh Profitabilitas, Struktur Modal Dan Likuiditas Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minumanyang Terdaftar Di Bursa Efek Indonesia) Sayuthi, Dwi Putri Ramadhani; Laekkeng, Mursalim; Syamsu Alam
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15731

Abstract

Penelitian ini dilakukan dengan bertujuan: (1) menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia; (2) menguji dan menganalisis struktur modal terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia); (3) menguji dan menganalisis pengaruh likuiditas terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia). Penelitian ini menggunakan metode penelitian deksriptif dengan menggunakan pendekatan kuantitatif. Teknik pengambilan dengan menggunakan Purposive Sampling Method yaitu semua jumlah populasi diambil berdasarkan kriteria yang telah ditentukan untuk menjadi sampel dengan jumlah sampel yang digunakan adalah 12 perusahaan manufaktur sub sektor makanan dan minuman selama periode 2019 sampai dengan 2023. Dalam hal ini untuk mengkonfirmasi hipotesis teknik penelitian melalui laporan tahunan keuangan kemudian dianalisis dengan teknik analisis regresi linier berganda yang didukung okeh aplikasi SPSS (Statistical Product and Service Solutions) 25. Hasil penelitian ini menunjukkan bahwa: (1) profitabilitas berpengaruh secara positif dan signifikan terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia); (2) struktur modal berpengaruh secara positif dan tidak signifikan terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia); (3) likuiditas berpengaruh secara negatif dan tidak signifikan terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia). Rekomendasi penelitian: (1) agar investor mengetahui seberapa besar pengaruh pergerakan saham dalam jangka pendek dan panjang; (2) memaksimalkan nilai perusahaan beserta risiko keuangan.
Impacts of Adoption Strategies for International Financial Reporting Standards on Supply Chain Control, Fraud, and Accounting Quality: Global Insights Suriyanti, Suriyanti; Sayuthi, Dwi Putri Ramadhani; Putri, Puji Sabriani
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14552

Abstract

The empirical literature delves into how different approaches to implementing International Financial Reporting Standards (IFRS) impact both Supply Chain Control and accounting quality. While some research focuses on the effects of IFRS modifications on accounting quality, limited attention has been given to the broader implications of IFRS enforcement strategies. This study fills that gap by examining the influence of various IFRS adoption strategies on accounting quality and exploring the role of Fraud control as a mediator in this relationship. Using a two-step system GMM estimator and data from 35 countries spanning 2019 to 2023, the research reveals significant correlations between different IFRS adoption strategies and accounting quality. Specifically, both enforcement and modification strategies show positive associations with accounting quality, particularly in terms of timely loss recognition. Moreover, the study demonstrates that Fraud control acts as a mediator between IFRS adoption strategies and accounting quality. This suggests that the effectiveness of IFRS implementation and modification strategies in enhancing accounting quality is contingent upon the level of Fraud control. Notably, improvements in accounting quality are more pronounced when Fraud is effectively managed alongside IFRS implementation efforts. Overall, these findings underscore the importance of considering diverse IFRS adoption strategies and the role of Fraud control in enhancing accounting quality. By shedding light on these dynamics, the study contributes valuable insights to stakeholders and advances the understanding of accounting quality within the context of IFRS adoption.
Co-Authors Laekkeng, Mursalim Putri, Puji Sabriani Suriyanti, Suriyanti Syamsu Alam