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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmiah Akuntansi Manajemen
Zaikin, Muhammad
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinants of Students' Interest in Pursuing a Career: The Role of Financial Rewards as a Moderating Variable Zaikin, Muhammad; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.7763

Abstract

Public accountants are very important to increase the credibility and transparency of financial information. This study was conducted to analyze the impact of professional recognition and labor market considerations on student interest in a career as an accountant with financial rewards as moderation. The population of this study amounted to 220 active accounting students class of 2021 at Halu Oleo University. Using purposive sampling technique, obtained 205 people as research samples. The results of the analysis found that professional recognition and labor market considerations affect students' interest in a career as an accountant. As a moderator, financial rewards can strengthen the influence of professional recognition and labor market considerations on student interest in a career as an accountant.
Pengaruh Manajemen Laba Dan Komite Audit Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Variabel Moderasi Zaikin, Muhammad; Amiruddin; Syarifuddin; Darmawati; Rahmawati
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.5520

Abstract

Penelitian ini menyelidiki pengaruh manajemen laba dan komite audit terhadap nilai perusahaan, dengan pengungkapan CSR sebagai variabel moderasi. Dengan menggunakan pendekatan penelitian kuantitaif, penelitian ini menganalisis 26 perusahaan pertambangan periode waktu 2018-2022, sehingga diperoleh 130 observasi. Hasil observasi dianalisis menggunakan regresi linier berganda dan regresi moderasi. Hasil penelitian menunjukkan bahwa manajemen laba dan komite audit memiliki dampak positif dan signifikan terhadap nilai perusahaan. Selain itu, pengungkapan CSR ditemukan memoderasi hubungan antara manajemen laba, komite audit, dan nilai perusahaan. Penelitian ini berkontribusi dengan memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi nilai Perusahaan. Temuan ini dapat menjadi dasar dalam pengambilan keputusan guna meningkatkan nilai Perusahaan.   This study investigates the effect of earnings management and audit committee on firm value, with CSR disclosure as a moderating variable. Using a quantitative research approach, this study analyzed 26 mining companies for the 2018-2022 time period, resulting in 130 observations. The observations were analyzed using multiple linear regression and moderation regression. The results showed that earnings management and audit committee have a positive and significant impact on firm value. In addition, CSR disclosure was found to moderate the relationship between earnings management, audit committee, and firm value. This study contributes by providing empirical evidence regarding the factors that affect firm value. These findings can be the basis for decision making to increase the value of the Company.
Co-Authors Amiruddin Darmawati Haliah, Haliah Kusumawati, Andi Nirwana, Nirwana Rahmawati Syamsuddin Syamsuddin Syarifuddin