JamiPutri, Nurapni
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FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN FARMASI TAHUN 2017-2021: Cyntia Carolina, Nurapni Jami Putri CAROLINA, CYNTIA; JamiPutri, Nurapni
JURNAL ADMINISTRASI NUSANTARA Vol. 7 No. 1 (2024): JURNAL ADMINISTRASI NUSANTARA (JAN) 7.1 - JUNI 2024
Publisher : LPPM STIA Nusantara Sakti

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The analysis tool used in this study was multiple linear regression analysis which was logged with the help of statistical software version 20. The source of the data came from IDX financial report data on the IDX website (www.idx.co.id). Data collection techniques were carried out using library research techniques. Based on the results of the study, it shows that: Information asymmetry has no significant effect on earnings management partially in this study, seen from the value , - tcount < -ttable or -0.209<2.201, or sig value> 0.05 (0.845>0, 05). Audit Quality There is no significant effect on Earnings Management partially in this study, seen from the tcount < ttable or 0.048 <2.201, or the sig value > 0.05 (0.964> 0.05). Ownership Structure There is a significant influence on Earnings Management partially in this study, seen in the value, tcount>ttable or 2.469>2.201, or sig value> 0.05 (0.069>0.05). The magnitude of the influence between information asymmetry, audit quality and ownership structure on earnings management is 34.1% (100% - 65.9%).
PERAN LATAR BELAKANG PENDIDIKAN SEBAGAI VARIABEL MODERASI PADA PENGARUH PENGETAHUAN AKUNTANSI TERHADAP PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM: Nurapni Jami Putri, Cyntia Carolina JamiPutri, Nurapni; Carolina, Cyntia
JURNAL ADMINISTRASI NUSANTARA Vol. 6 No. 2 (2023): JURNAL ADMINISTRASI NUSANTARA (JAN) 6.2 - DESEMBER 2023
Publisher : LPPM STIA Nusantara Sakti

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This research aims to analyze the influence of accounting knowledge moderated by educational background on the preparation of financial reports based on SAK EMKM in Sungai Banyak City MSMEs. The analysis technique in this research uses linear regression analysis with moderating variables. Based on the results of the research, it shows that accounting knowledge has a significant effect on the preparation of financial reports based on SAK EMKM in MSMEs in Sungai Banyak City with a significance level of 0.010 (<0.05). The role of educational background strengthens the moderating relationship between accounting knowledge and the preparation of financial reports based on SAK EMKM.