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All Journal MLJ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Raharjo, Kharis
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Eksekutif wanita, struktur kepemilikan, dan manajemen laba Raharjo, Kharis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2726

Abstract

This study aims to analyze the effect of female CEOs, female CFOs, blockholder ownership, management ownership and institutional ownership on earnings management. A sample of 892 pooled data from manufacturing companies listed on the Indonesia Stock Exchange 2015-2020 obtained by purposive sampling. Research data in the form of documentation of financial statements and annual reports obtained at www.idx.co.id or the website of the company concerned. The data were then analyzed using multiple linear regression analysis. The results of the study are female CEOs, blockholder ownership and institutional ownership have a negative effect on earnings management, while female CFOs and management ownership have no effect on earnings management. The research implication is the need to consider gender diversity in executive positions to reduce earnings management, as well as the supervisory role of blockholder and institutional stockholders to reduce earnings management.
PENGATURAN HUKUM PENGGUNAAN ARTIFICIAL INTELLIGENCE DALAM KONFLIK BERSENJATA INTERNASIONAL: SEBUAH GAGASAN BERBASIS INDIVIDUAL-CENTRIC Raharjo, Kharis
Maleo Law Journal Vol. 10 No. 1 (2026): Volume 10, Nomor 1, April 2026
Publisher : Fakultas Hukum Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/mlj.v10i1.9934

Abstract

Potensi risiko spesifik dari senjata perang berbasis AI dan belum adanya peraturan spesifik mengenainya, maka mendorong kebutuhan yang mendesak terkait regulasi internasional yang jelas, komprehensif, serta mengikat guna mengatur penggunaan dan pengembangan senjata perang berbasis AI. Penelitian ini bertujuan untuk mengkaji bagaimana pengembangan kerangka hukum khusus untuk memastikan senjata yang didukung AI mematuhi prinsi-prinsip HHI. Penelitian yuridis normatif ini menggunakan dengan pendekatan pendekatan perundang-undangan dan pendekatan konseptual. Bahan hukum dianalisis secara kualitatif-normatif. Hasil penelitian adalah pengembangan hukum internasional terkait peenggunaan senjata AI adalah kontrol manusia (meaningful human control), tanggungjawab pidana individu, dan kategorisasi subjek hukum. Gagasan mengenai pengaturan hukum penggunaan AI dalam konflik bersenjata berbasis individual-centric berfokus pada penegasan bahwa HHI berlaku, dan individu (manusia) tetap memegang kendali dan tanggung jawab penuh atas tindakan yang dilakukan oleh sistem senjata otonom
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