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The Effect of Financial Distress, Information Asymmetry, and CEO Characteristics on Earnings Management: The Moderating Role of Internal Control Nuraeni, Neli; Farida, Ajeng Luthfiyatul
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244628

Abstract

Even more challenging for companies is keeping their financial statements honest in the face of increasingly complicated rules and intense competition in their respective industries. The temptation for management to resort to earnings management tactics to achieve short-term financial goals can be strong in such a scenario. This research project will look at infrastructure, transportation, and logistics-related IDX-listed firms from 2018 to 2022. It will look for patterns in earnings management as an influence of financial distress, information asymmetry, and CEO characteristics like narcissism and power. We will utilize internal control as a moderator to examine the relationship between earnings management and financial distress. Over the course of 5 years, 59 enterprises were selected via purposive samplingand 295 observations were obtained. For this research, we used panel data regression. The financial distress affected earnings management, but information asymmetry, CEO power, and CEO narcissism had no effect. Internal control may also moderate the association between earnings management and financial distress, according to the findings
The Effect of Financial Distress, Information Asymmetry, and CEO Characteristics on Earnings Management: The Moderating Role of Internal Control Nuraeni, Neli; Farida, Ajeng Luthfiyatul
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244628

Abstract

Even more challenging for companies is keeping their financial statements honest in the face of increasingly complicated rules and intense competition in their respective industries. The temptation for management to resort to earnings management tactics to achieve short-term financial goals can be strong in such a scenario. This research project will look at infrastructure, transportation, and logistics-related IDX-listed firms from 2018 to 2022. It will look for patterns in earnings management as an influence of financial distress, information asymmetry, and CEO characteristics like narcissism and power. We will utilize internal control as a moderator to examine the relationship between earnings management and financial distress. Over the course of 5 years, 59 enterprises were selected via purposive samplingand 295 observations were obtained. For this research, we used panel data regression. The financial distress affected earnings management, but information asymmetry, CEO power, and CEO narcissism had no effect. Internal control may also moderate the association between earnings management and financial distress, according to the findings
The Ease of Form Completion Influences the Intention to Report Patient Safety Incidents Nuraeni, Neli; Kusumapradja, Rokiah; Mulyani, Erry Yudhya; Pamungkas, Rian Adi; Ruswanti, Endang
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i11.62485

Abstract

This study aims to analyze the influence of positive attitude (X1), social support (X2), and ease of form completion (X3) on Patient Safety Incident (PSI) reporting behavior (Y), with reporting intention (Z) as a mediating variable. Using a causal associative approach with a cross-sectional design, data were collected through questionnaires from 150 inpatient nurses selected via purposive sampling. Structural Equation Modeling (SEM) was employed to examine variable relationships. Key findings reveal: (1) positive attitude, social support, and ease of form completion significantly affect both reporting intention and PSI reporting behavior; (2) reporting intention partially mediates the relationship between the three independent variables and reporting behavior; (3) social support and ease of form completion exhibit the strongest direct effects on reporting behavior. The study highlights that strengthening patient safety culture requires integrating psychological (attitude), social (support), and technical (system usability) factors. Practical implications suggest hospital management should develop policies fostering positive attitudes through training, enhance social support via team collaboration, and streamline technology-based PSI reporting systems. These measures are expected to improve reporting transparency and accuracy, ultimately advancing patient safety service quality.