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All Journal Akuntansi : Jurnal Akuntansi Integratif JBMR: Journal of Business and Management Review Jurnal Ilmiah Mahasiswa Pendidikan
Hariyani, Diyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Accounting Conservatism, Audit Quality, Gender Board of Directors: Earnings Management Febriana Lestari , Puput; Hariyani, Diyah; Nur Sulistyowati, Liliek
Journal of Business and Management Review Vol. 5 No. 9 (2024): (Issue-September)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr.v5i9.914

Abstract

Research Aims: This study aims to determine the effect of accounting conservatism, audit quality, and board of directors gender on earnings management. The population in this study is companies included in the Kompas 100 Index for the 2020-2022 period Design/methodology/approach: The type of research used is descriptive research with a quantitative approach and uses data analysis methods in the form of multiple regression analysis processed with the SPSS 23 program. Sampling in this study used purposive sampling techniques with a total of 216 samples. The data collected in this study is secondary data taken from the annual report on Kompas 100 Index companies for the 2020-2022 period with a total of 72 companies Research Findings: Based on the results of tests that have been carried out show that accounting conservatism has a negative and significant effect on earnings management. Audit quality does not have a positive and significant effect on earnings management. The gender of the board of directors negatively and significantly affects earnings management. Theoretical Contribution/Originality: his study sheds new light on how gender diversity on boards influences the effectiveness of accounting conservatism and audit quality in controlling earnings management. By exploring these interactions, we offer fresh insights into how diverse perspectives can enhance financial integrity and improve corporate governance practices. Keywords: Accounting Conservatism; Audit Quality; Board of Directors Gender; Earnings Management
Pengaruh Layanan Informasi Terhadap Pemahaman Siswa Tentang Perbedaan Karakteristik Di Kelas VIII SMP Generasi Bangsa Tahun Ajaran 2020/2021 Hariyani, Diyah
Jurnal Ilmiah Mahasiswa Pendidikan [JIMEDU] Vol 3, No 5 (2023)
Publisher : Universitas Muhammadiyah Sumatera Utara

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Efek New Normal Terhadap Harga Saham dan Volume Transaksi Agustina, Nisya; Hariyani, Diyah; Widiasmara, Anny; Jarwa, Tri
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.871

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The new normal policy which started on June 1, 2020 provides changes to stock prices and transaction volumes due to the Covid-19 pandemic. This research is directed to see whether there are differences in stock prices and transaction volumes before and during the new normal in the nine IDX industrial sectors. This study uses a quantitative descriptive method with secondary data taken for 60 days before the new normal and 60 days during the new normal then processed with the Wilcoxon Sign Rank test through SPSS 23 software. The data results reveal that there are differences in stock prices before and during the new normal period. in the eight IDX industrial sectors. In the trade, services and investment sectors, there was no difference in stock prices before and during the new normal. The result of transaction volume is that there are differences in transaction volume before and during the new normal period in nine IDX industrial sectors. The difference in stock prices and the volume of transactions that occur increases during the new normal.
Co-Authors Agustina, Nisya Anny Widiasmara Febriana Lestari , Puput Jarwa, Tri Nur Sulistyowati, Liliek