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All Journal IQTISHODUNA Akuisisi : Jurnal Akuntansi
Ramadhany, Nerisha Putri
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Economics, Econometrics & Finance

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Earnings Management: Company Growth, PSAK 71, and Audit Quality with Good Corporate Governance as Moderation Ramadhany, Nerisha Putri; Nawirah, Nawirah
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1969

Abstract

This research was conducted to determine the effect of company growth, PSAK 71 regarding allowance for impairment losses (CKPN), and audit quality on profit management with good corporate governance as moderating variables. This quantitative research uses secondary data from financial reports of banking companies listed on the IDX. The sample used was 40 companies obtained using the purposive sampling technique. The data analysis technique used in this research is Moderated Regression Analysis (MRA), which is processed using the Eviews application. The results of this research conclude that Company Growth and PSAK 71 do not significantly affect Profit Management. Meanwhile, Audit Quality has a significant negative effect on Profit Management. GCG cannot moderate the influence of Company Growth on Profit Management. GCG cannot moderate the influence of PSAK 71 on Earnings Management. GCG can moderate the influence of Audit Quality on Profit Management.
Disclosure of COSO Framework, Firm Size, Institutional Ownership, Profitability, and Leverage in Property Companies on JII70 Zuraidah, Zuraidah; Puwandani, Eranikan Rahma; Ramadhany, Nerisha Putri; Nawirah, Nawirah
IQTISHODUNA IQTISHODUNA (Vol. 21, No. 2, 2025)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v21i2.23936

Abstract

This research aims to examine the disclosure of the COSO ERM-Framework in Property Sector Companies listed on the Jakarta Islamic Index 70 (JII70) and empirically demonstrate the influence of firm size, institutional ownership, profitability, and leverage on ERM data of Property Sector Companies listed on the Jakarta Islamic Index 70. The study adopts a quantitative method, utilizing secondary data obtained from the Jakarta Islamic Index 70 website. The sample consists of 9 property sector companies. Data collection is conducted through time series data from 2018 to 2022, while data analysis employs linear regression. This research can serve as a reference for each company to be more cautious in implementing policies, and it is expected that management will intensify and implement ERM in their respective businesses to facilitate better risk management for property sector companies in JII70. The difference between this research and previous studies lies in the variables and companies under examination. Previous research tends to focus on manufacturing or non-financial companies as subjects, whereas this study selects Property Sector Companies listed on JII70 as its subject. Because the property sector company is a business sector that dominates the sub-sectors in JII70. The findings of this research indicate that, partially, firm size, institutional ownership, profitability, and leverage do not have a significant effect on the COSO ERM-Framework. However, based on the research results, it is evident that firm size, institutional ownership, profitability, and leverage collectively have an impact on the COSO ERM-Framework.
Co-Authors Nawirah Nawirah Puwandani, Eranikan Rahma ZURAIDAH ZURAIDAH