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All Journal Jurnal Mantik Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang
Firmansyah, Sigit
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science

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Good corporate governance mechanisms in moderate the relationship of earnings management and firm value: an empirical study of manufacturing firms in Indonesian Islami, Rahmi Nur; Nursia, Nursia; Firmansyah, Sigit
Jurnal Mantik Vol. 8 No. 3 (2024): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i3.5680

Abstract

This research investigates the role of suitable corporate governance mechanisms in moderating the relationship between earnings management and firm value in manufacturing companies on the Indonesia Stock Exchange. This objective includes efforts to understand the extent to which good corporate governance can improve market perceptions of companies that implement earnings management, as well as providing empirical evidence about the importance of transparency and strict supervision in corporate management. In addition, this research aims to examine the influence of company size as a control variable, which can influence the relationship between earnings management and company value.The research method uses multiple linear regression analysis with moderator variables. The research results show that earnings management has a negative influence, although not significant, on company value. On the contrary, good corporate governance positively and significantly influences company value, showing the importance of transparency, accountability, and intense supervision in increasing stakeholder trust. However, the findings show that good corporate governance is insignificant in moderating the relationship between earnings management and firm value. The results of this research imply that unethical earnings management practices can harm a company's reputation in the long term. At the same time, good corporate governance positively impacts company value. Although GCG does not moderate this relationship, implementing strong GCG practices remains essential to maintain the integrity of capital markets. These results provide valuable guidance for companies and stakeholders in achieving optimal financial performance through wise earnings management and effective corporate governance.
Melampaui Ruang Kelas: Pemberdayaan Mahasiswa Perbatasan melalui Workshop Kepemimpinan dan Inovasi Bisnis Shalahuddin, Shalahuddin; Utomo, Mohamad Nur; Kaujan, Kaujan; Sugiati, Tinik; Hasyim, Budi; Islami, Rahmi Nur; Hasanah, Nurjannatul; Rahmawati, Meylin; Usman, Ferawati; Aswan, Aswan; Firmansyah, Sigit; Dwi Jessika, Gusti Ayu
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 2 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/japmis.v2i2.372

Abstract

This community service activity aimed to enhance the leadership capacity and business innovation of students at the Faculty of Economics, Universitas Borneo Tarakan, as future economic actors in the Indonesia–Malaysia border area. The activity was implemented through a participatory and collaborative approach consisting of five main stages: socialization and problem mapping, training and workshop, technology application and practical simulation, mentoring and evaluation, and sustainability program development. The results showed achievements exceeding the targets, with 85% of participants completing the entire training series, 12 business proposals using the Business Model Canvas (BMC) framework, and 18 participants successfully creating active digital business accounts. The improvement in participants' abilities was reflected in the pre-test and post-test results, which showed an average score increase of 28% in leadership aspects and 34% in business innovation aspects. The campus market simulation through the Student Business Expo successfully strengthened collaborative networks among students, local MSMEs, and the local entrepreneurial community. This activity significantly contributed to shaping students' entrepreneurial character and competencies while supporting the strengthening of the creative economy ecosystem in the border region.
Co-Authors Aswan Aswan Dwi Jessika, Gusti Ayu Ferawati Usman Hasanah, Nurjannatul Hasyim, Budi Kaujan, Kaujan Nursia, Nursia Rahmawati, Meylin Rahmi Nur Islami Shalahuddin, Shalahuddin Tinik Sugiati Utomo, Mohamad Nur