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All Journal Jurnal Akuntansi Barelang Economics and Digital Business Review
Azmiana , Risca
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Efriyenti, Dian; Azmiana , Risca; L. Tobing, Vargo Christian
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9436

Abstract

Public financial case involving manipulation of financial reports by PT. Lippo proves that the practice of manipulation has not resolved the problems experienced, due to a lack of supervision from the commissioner, so that the government in Indonesia has made a bailout. This financial manipulation occurs due to weak implementation of corporate governance. The main characteristic of such activities is the lack of self-interested actions on the part of company managers. Small companies carry out more earnings management practices than large companies. This is because small companies tend to want to show the condition of a company that is performing well so that investors invest their capital in the company. Large companies can manage risks related to politics, so large companies tend to increase fiscal profits to increase external funds. The aim of this research is to analyze the influence of company size on earnings management, to analyze the influence of Good Corporate Governance on earnings management, to analyze the influence of company size and Good Corporate Governance on earnings management. The total registered population is 48 mining companies. The results of data processing show that company size and Good Corporate Governance influence earnings management both partially and simultaneously.
Pengaruh Sistem Informasi Akuntansi Manajemen, Human Capital Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Nadapdap, Listiara; Azmiana , Risca
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1042

Abstract

Tujuan dari penelitian ini adalah untuk mengklarifikasi dampak sistem informasi akuntansi manajemen, human capital, dan ketidakpastian lingkungan terhadap kinerja manajerial. Variabel yang diverifikasi dalam penelitian ini adalah sistem informasi akuntansi manajemen, human capital, dan ketidakpastian lingkungan sebagai variabel independen, dan kinerja manajerial sebagai variabel dependen. Dalam penelitian ini digunakan uji statistik deskriptif, uji kualitas data, uji asumsi klasik, uji pengaruh, dan uji hipotesis sebagai metode analisis data dengan pengolahan simultan dukungan manajemen SPSS (Statistical Product and Service Solutions) Versi 25. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah data primer yang diperoleh langsung dari subyek penelitian atau responden. Sampel untuk penelitian ini terdiri dari 115 respoden menejer, superintenden dan supervisor PT Bandar Abadi yang dipilih dengan menggunakan metode probability dengan simple random sampling. Hasil survei berdasarkan uji-t menunjukkan bahwa sistem informasi akuntansi manajemen berpengaruh positif signifikan terhadap kinerja manajerial, human capital berpengaruh positif signifikan terhadap kinerja manajerial, dan ketidakpastian lingkungan berpengaruh positif signifikan terhadap kinerja manajerial. Sementara itu, berdasarkan hasil uji F, secara simultan bahwa sistem informasi akuntansi manajemen, human capital, dan ketidakpastian lingkungan berpengaruh positif signifikan terhadap kinerja manajerial.
Co-Authors Efriyenti, Dian L. Tobing, Vargo Christian Nadapdap, Listiara