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All Journal Valid Jurnal Ilmiah
Prathama, Baiq Destania
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Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Komite Audit Free Cash Flow dan Leverage terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia Nursanty, Ida Ayu; Kartini, Endang; Prathama, Baiq Destania; Octavia, Yusi Faizathul
Valid: Jurnal Ilmiah Vol. 21 No. 2 (2024): Valid Jurnal Ilmiah - Edisi Januari-Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This research aims to analyze the influence of audit committee, free cash flow and leverage on earnings management in manufacturing companies in the metal sector and the like on the Indonesia Stock Exchange in 2019-2022. This research variable consists of 3 (three) independent variables, namely audit committee (X1), free cash flow (X2), and leverage (X3) and the dependent variable is earnings management (Y). The type of research used in this research is associative. The population in this study amounted to 17 companies. The sampling technique in this research used the Purposive Sampling method. The samples used in this research were 11 samples. The data analysis technique used in this research is multiple linear regression. Based on the research results, it shows that the audit committee variable, free cash flow, has no effect on earnings management, while leverage has an effect on earnings management.
Dekonstruksi Homo Ekonomicus menuju Homo Spiritus Akuntan Publik yang Beretika Nursanty, Ida Ayu; Prathama, Baiq Destania; Kartini, Endang; Mutia, Galuh Ratna
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.487

Abstract

This research examines the deconstruction of homo economics towards the concept of homo spiritus as an ethical accountant. The concept of Homo Spiritus in this study refers to an individual with holistic consciousness who completely obeys God's will based on conscience, or is often referred to as the God Spot. The research method used in this study is Rationalist Spiritualist, namely the idea that finding true truth can only be achieved through mind control. Spiritualist thoughts are thoughts that are controlled and born from a heart that has been purified and intact, which will ultimately be reflected in work and provide benefits to other people. Research related to the spiritualist paradigm has not been widely carried out, so researchers are trying to enrich this understanding and contribute a spiritualist perspective within the scope of qualitative research. This study finds that the concept of Homo Economicus, which focuses on rationality and self-interest, is often criticized for being limited to the goal of personal prosperity. Therefore, a new concept is needed to direct accountants to ideal qualities, namely by making Homo Economicus the initial stage towards Homo Spiritus, a more basic concept for achieving a more just and prosperous life
Co-Authors ENDANG KARTINI, ENDANG mutia, Galuh Ratna Nursanty, Ida Ayu Octavia, Yusi Faizathul