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All Journal JWM (JURNAL WAWASAN MANAJEMEN) Riset Ilmu Manajemen Bisnis dan Akuntansi
Sri Febrianti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Sikap, Norma Subjektif, Kendali Perilaku Persepsian terhadap Intensi Manajemen Laba dengan Machiavellianism sebagai Variabel Moderas Oktaviani, Ayu; Novika Rosari; MS, Pusvita Indria; Kasyful Anwar; Yohana Yustika Sari; Aulia Rahmi; Sri Febrianti
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 12 No. 3 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v12i3.334

Abstract

The purpose of this study was to examine the concept of Machiavellianism in moderating the influence of attitudes, subjective norms, and perceived behavioral control on earnings management intentions. This research uses a quantitative approach and adopts the Theory of Planned Behavior. The sample size for this study consisted of 80 Master's students in Accounting and Management at the Faculty of Economics and Business, ULM, chosen through judgment sampling. Data analysis employed moderation regression analysis. The results indicated that attitudes, subjective norms, and perceived behavioral control did not influence earnings management intentions. Consequently, Machiavellianism was unable to moderate the relationships among these three independent variables. This finding suggests that earnings management intentions are not driven solely by a personality trait seeking self-interest (Machiavellianism). The novelty of this study lies in its exploration of Machiavellianism as a moderating factor in earnings management intentions. Future research should explore other variables that could potentially moderate earnings management intentions, thereby developing a more comprehensive and accurate model to explain the intentions and behaviors related to earnings management
Analisis Struktur Modal terhadap Kinerja Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 : Studi Kasus PT Blue Bird Tbk Sri Febrianti
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i4.1358

Abstract

"Capital Structure Analysis of the Financial Performance of Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period (Case Study of Pt Blue Bird Tbk)". under the guidance of Mrs. Dr. Milka Pasulu, SE., M.Si, and Fausiah, S.E., M.Si. This research aims to determine the effect of capital structure policy on the financial performance of PT Blue Bird Tbk. The research sample is the 31 December financial report regularly for 5 years in accordance with the research period required for the periods 2018, 2019, 2020, 2021 and 2022 (The financial report as of 31 December is a financial report that has been audited). The results of the analysis found that the company PT Blue Bird Tbk for the 2018 – 2022 period, where analysis of capital structure policies to measure financial performance obtained poor results. Regarding this, the values ​​obtained from DER, DAR, ROA and ROE measurements experience fluctuating percentages (rising and falling).
Co-Authors Aulia Rahmi Ayu Oktaviani, Ayu kasyful anwar MS, Pusvita Indria Novika Rosari Yohana Yustika Sari