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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi : Transparansi dan Akuntabilitas Equity: Jurnal Akuntansi Jurnal Pengabdian Kesehatan Komunitas (Journal Of Community Health Service) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Jurnal Sistem Informasi, Akuntansi dan Manajemen JIFA (Journal of Islamic Finance and Accounting)
Mela, Nanda Fito
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences Veterinary

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EARNING MANAGEMENT: THE EFFECT OF FINANCIAL STABILITY, EXTERNAL MONITORING MECHANISM, OPPORTUNISTIC BEHAVIOR, AND INEFFECTIVE MONITORING Novegia Ferdini; Nanda Fito Mela; Emrinaldi Nur DP
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.151-165

Abstract

This study aims to determine the effect of financial stability as measured by changes in assets (ACHANGE), external monitoring mechanism (DAR) and opportunistic behavior (FCF) on earnings management. The addition of the ineffective monitoring variable as measured by the proportion of independent commissioners (BDOUT) is intended to determine whether this variable is able to moderate the effect of each variable. The research sample used is the financial data of companies belonging to the non-cyclical consumer sector. Observations were made for 2016-2020 accounting period based on purposive sampling method. The data that has been collected is then processed by using an application namely SPSS version 25. Based on the test, it was found that financial stability and external monitoring mechanisms have a positive effect on earnings management, opportunistic behavior has a negative effect and ineffective monitoring cannot be a moderating variable.
Peningkatan Pengetahuan Keuangan Petani dan UMKM melalui Pemasaran dan Analisis Harga Produk Zarefar, Atika; mayla khoiriyah; Ulfa Afifah; Nanda Fito Mela
JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Vol. 1 No. 3 (2023): JITER-PM
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jiter-pm.v1i3.6166

Abstract

PKM ini dilaksanakan dalam bentuk pendampingan agar pengetahuan dan keterampilan masyarakat meningkat sehingga produksi karet masyarakat dapat dioptimalkan melalui pemasaran dan analisis harga produk. Pengabdian dilakukan di Desa Simpang Ayam, Kabupaten Bengkalis. Hal ini dikarenakan masih belum efektifnya saluran pemasaran dan kurangnya pengetahuan serta keahlian petani dalam menjalankan usaha produk turunan karet yang efektif. Kegiatan pengabdian ini dilaksanakan dengan menggunakan metode ceramah penyusunan laporan keuangan dan perhitungan harga produk bagi petani karet. Kegiatan dilakukan dengan memberikan dasar-dasar penyusunan laporan keuangan seperti laporan laba rugi serta klasifikasi biaya yang digunakan dalam menentukan biaya produk dan cara memasarkan produk. Indikator pencapaian dalam kegiatan ini adalah menghasilkan Revenue Generating (RG). Serta peningkatan pengetahuan pada mitra non-produktif
PENGHINDARAN PAJAK DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA DIMODERASI OLEH MANAJEMEN LABA PADA PERUSAHAAN JASA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Andra, Putra Utama; R. Adri, Satriawan; Nanda, Mela Fito
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research will be conducted on financial services companies listed on the Indonesia Stock Exchange in 2014-2018. The purpose of this study was to determine the effect of related party transactions-receivable, party-related liability, institutional ownership, profitability on tax avoidance. And the effect of related party transactionsreceivables, related party transactions-liabilities and institutional ownership on tax avoidance with earnings management as the moderating variable. The population of this study were 39 financial service companies (excluding banking companies) listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was obtained by purposive sampling method, so that those who met the sample criteria were 31 companies. The method of data collection in this research is carried out by documentary methods, namely by studying, classifying, and analyzing secondary data in the form of independent auditor reports, financial reports, and other information related to the scope of this research. The analytical method used is multiple regression analysis. The conclusion of this research is that the profitability variable (X1) Related Party Transaction-Liability (X3) has no significant effect on tax avoidance. Variable Related Party Transaction-Receivable (X2) and institutional ownership (X4) have a significant effect on tax avoidance. Profitability variables (X1) and Related Party TransactionLiability (X3) after being moderated by earnings management are excluded from the equation because they do not affect tax avoidance. Variable Related Party TransactionReceivable (X2) and institutional ownership (X4) after being moderated by earnings management have a significant effect on tax avoidance. It can be seen that the coefficient of multiple determination (R²) is 0.674. This means that the profitability variable (X1), Related Party Transaction-Receivable (X2), Related Party Transaction-Liability (X3), institutional ownership (X4) after being moderated by earnings management affect tax avoidance by 67.40%. For this reason, it is recommended to add other variables to see the effect on tax avoidance such as the percentage of leverage, company size, board of commissioners and auditor reputation. The next researcher needs to consider separating by sector the sample of companies listed on the Indonesia Stock Exchange in order to get accurate results.Keywords: related party transactions-receivable, related party transactions-liabilities, institutional ownership, profitability and tax avoidance
THE EFFECT OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE ON FIRM VALUE: THE MODERATING ROLE OF OWNERSHIP STRUCTURE Hasanah, Salsabila; Indrawati, Novita; Mela, Nanda Fito
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22396

Abstract

This study aims to investigate the influence of financial and environmental performance on firm value, emphasizing the role of ownership structure as a moderating factor in this relationship. Financial performance is assessed through Return on Assets (ROA), which reflects a company's efficiency in generating profits relative to its total assets. Meanwhile, environmental performance is evaluated using the PROPER rating system, a government-led assessment framework that categorizes companies based on their compliance with environmental regulations and sustainability practices. Firm value is represented by Tobin's Q, a financial ratio that captures market perceptions of a company's overall worth and future growth potential. The moderating variables in this study include managerial ownership, which indicates the proportion of shares held by executives and insiders, and institutional ownership, which refers to stock ownership by investment firms and other institutional investors. This study employs secondary data collected from 54 mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Using multiple regression and moderated regression analysis (MRA), the study reveals that financial and environmental performance significantly and positively affect firm value, reinforcing the importance of strong financial health and sustainable environmental practices in driving corporate valuation. Additionally, institutional ownership is found to enhance these positive relationships, suggesting that companies with a higher level of institutional investors may benefit from increased oversight and improved governance mechanisms. However, managerial ownership does not exhibit a significant moderating effect, indicating that the proportion of shares held by company executives does not necessarily alter the impact of financial and environmental performance on firm value. These findings offer important insights into the role of ownership structures in corporate valuation and provide implications for investors, policymakers, and business leaders in optimizing governance strategies to enhance firm value and ensure long-term sustainability.
The Influence of Corporate Governance, Intellectual Capital, and Company Size on Financial Performance Nasrizal, Nasrizal; Mela, Nanda Fito; Falya Zakira Utami
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.632

Abstract

This study aims to examine the influence of corporate governance, intellectual capital, and company size on financial performance. The dependent variable is financial performance as measured by Net Profit Margin. The independent variables are corporate governance as measured by the size of the board of commissioners, the size of independent commissioners, the size of the audit committee, and intellectual capital as measured by Value Added Intellectual Capital (VAICTM), and company size as measured by total assets. This study uses secondary data from the financial statements of 58 real estate and property companies listed on the IDX in 2019-2023. This study method is purposive sampling and uses multiple linear regression analysis tools. The results of the study are that intellectual capital and company size have a positive influence on financial performance, while the board of commissioners, independent commissioners, and audit committee has no influence on financial performance.
To what extent does share ownership affect informative earnings management? Evidence from Indonesian manufacturing sector Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi; Lubis, Armensyah
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6730

Abstract

Inconsistent findings regarding the relationship between share ownership and earnings management, specifically in terms of informative and opportunistic practices, have been observed in previous studies. To address this gap, the present research aims to investigate the impact of institutional, governmental, and family ownership on informative earnings management. The sample comprises 615 manufacturing firm-year observations listed on the Indonesian Stock Exchange. Earnings management is assessed by examining discretionary accruals, which are further categorized into informative and opportunistic acts based on earnings growth. Logistic regression analysis is employed to analyze the data. The results indicate that both institutional and family ownership have a positive effect on informative earnings management. This suggests that institutional and family shareholders play influential roles in monitoring managerial behavior, particularly in encouraging informative earnings management practices rather than opportunistic ones. Conversely, governmental ownership does not have a significant effect on earnings management. This finding suggests that government shareholders may have lesser interest in evaluating managerial performance based on earnings and instead prioritize political and social considerations. Overall, this study contributes to the existing literature by shedding light on the distinct influences of different types of share ownership on earnings management practices, particularly in terms of their impact on informative earnings management.
Factors influencing the disclosure of carbon emissions in indonesia Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7672

Abstract

As global attention on environmental sustainability intensifies, understanding the factors influencing corporate transparency in carbon emissions has become increasingly urgent. This analysis aimed to discover whether or not differences in business characteristics such as size, leverage, institutional ownership, foreign ownership, CEO narcissism, CEO tenure, family ownership, and gender parity on the board of directors were associated with changes in emissions. The population of companies involved in agriculture and mining listed on the Indonesia Stock Exchange from 2018 to 2020 makes up the study's population. We selected 177 firms for this study to participate in our sample. Multiple linear regressions were used as a method of analysis. This research found that the size and leverage of a firm are significant determinants of the amount of data accessible about that company's carbon impact. Disclosure of carbon emissions is unaffected by institutional ownership, foreign ownership, CEO narcissism, family ownership, or the presence of women on boards of directors. These findings suggest that policymakers and corporate stakeholders should focus on size and leverage as key factors for improving carbon disclosure practices, while other business characteristics may require additional scrutiny.
PENGARUH MODAL INTELEKTUAL DAN KEUNGGULAN BERSAING TERHADAP KINERJA KEUANGAN Purwanto, Purwanto; Mela, Nanda Fito
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.2.339-362

Abstract

This study aims to find empirical evidence of the effect of intellectual capital and competitive advantage on financial performance in manufacturing companies listed on the Indonesian stock exchange in 2016-2018. By using the Public - Value Added Intellectual Coefficients (VAICTM) model, this study examines the relationship between the value-added efficiency (VAICTM) of the company's three main resources in the form of (capital used efficiency (CEE), human capital efficiency (HCE) and structure capital efficiency (SCE). )) competitive advantage to the company's financial performance as proxied through Return on Assets (ROA) and Return on Equity (ROE). Data were drawn from 72 manufacturing companies listed on the IDX in 2016-2018. The results show that Capital Employed Efficiency (CEE) affects the financial performance of ROA and ROE proxies, Human Capital Efficiency (HCE) does not affect the proxy performance of ROA but affects the proxy performance of ROE, Structural Capital Efficiency (SCE) affects the financial performance of ROA proxies. and ROE, the Value-added Intellectual Coefficient (VAICTM) does not affect the financial performance of ROA proxies, but it does affect the financial performance of ROE proxies, and Competitive Advantage (CA) has no effect on the financial performance of ROA and ROE proxies.
LITERASI KEUANGAN, TINGKAT PENDIDIKAN, MODAL USAHA, KEBERLANJUTAN USAHA DAN CATATAN KEUANGAN, PENGARUHNYA TERHADAP KINERJA UMKM: FINANCIAL LITERACY, EDUCATION LEVEL, BUSINESS CAPITAL, BUSINESS SUSTAINABILITY AND FINANCIAL RECORDS, ITS EFFECT ON MSME PERFORMANCE Nurmawati, Nurmawati; Silfi, Alfiati; Mela, Nanda Fito; Abdurrahman, Rezi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.266-277

Abstract

This study aims to determine and examine the effect of financial literacy, education level, business capital, business sustainability and financial records on the performance of MSMEs. This research was conducted in Aceh Singkil Regency. The sample used in this study was 100 MSME respondents registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Aceh Singkil Regency with a random sampling technique. The results of this study indicate that Financial Literacy, Education Level, Business Capital, Business Sustainability, and Financial Records have a significant influence on the performance of MSMEs in Aceh Singkil Regency. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26
EARNING MANAGEMENT: THE EFFECT OF FINANCIAL STABILITY, EXTERNAL MONITORING MECHANISM, OPPORTUNISTIC BEHAVIOR, AND INEFFECTIVE MONITORING Ferdini, Novegia; Mela, Nanda Fito; Nur DP, Emrinaldi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.151-165

Abstract

This study aims to determine the effect of financial stability as measured by changes in assets (ACHANGE), external monitoring mechanism (DAR) and opportunistic behavior (FCF) on earnings management. The addition of the ineffective monitoring variable as measured by the proportion of independent commissioners (BDOUT) is intended to determine whether this variable is able to moderate the effect of each variable. The research sample used is the financial data of companies belonging to the non-cyclical consumer sector. Observations were made for 2016-2020 accounting period based on purposive sampling method. The data that has been collected is then processed by using an application namely SPSS version 25. Based on the test, it was found that financial stability and external monitoring mechanisms have a positive effect on earnings management, opportunistic behavior has a negative effect and ineffective monitoring cannot be a moderating variable.
Co-Authors Abdurrahman, Rezi Adhitya Agri Putra Adhitya Agri Putra Adibah Mufidah Hariswan Agus Sri Wahyuni Alfiati Silfi Alfiati Silfi Amalina, Carissa Andra, Putra Utama Anugerah Rita Atika Zarefar Azlina Nur Cici Lestari Doddy Setiawan EMRINALDI NUR DP Emrinaldi Nur DP Emrinaldi Nur DP EMRINALDI NUR DP Enni Savitri Falya Zakira Utami Febri Yanti Ferdini, Novegia Ferdy Putra Halimah Tun Sakdiah Hardi Hardi Hasanah, Salsabila Hendra Asputra Ismail Feni Kamaliah Kamaliah, Kamaliah Lubis, Armensyah M. Haykal Daditullah Indrapraja M. Rasuli Manihuruk, Natal Mawardi, Ilham Mayla Khoiriyah Nasrizal, Nasrizal Ningrum Agustia Widya Novegia Ferdini Novita Indrawati Nur DP Emrinaldi Nurbaity Cahya Nurmawati Nurmawati Nurmawati Nurmawati Nurmayanti M, Poppy Pipin Kurnia Purwanto Purwanto Purwanto Purwanto Putra Utama Andra Putra, Adhitya Agri Putriani, Tina R. Adri, Satriawan Raja Adri Satriawan Surya Raja Adri Setiawan Surya Restu Agusti Sari Nofita Sari Satriawan R. Adri Siregar, Fajri Marindra Taufeni Taufik Ulfa Afifah Vera Oktari Vince Ratnawati Yani Zulvina Yesi Mutia Basri Zalfi M Harry Raudho Zarefar, Arumega