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Made Gede Wirakusuma
Faculty of Economics and Business, Udayana University, Indonesia
Economics, Econometrics & Finance

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The Effect of Earnings Persistence and Leverage on Earnings Response Coefficient with Good Corporate Governance as Moderator Ni Putu Hena Adyani; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 35 No 3 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to determine the effect of earnings persistence and leverage on earnings response coefficient with good corporate governance as moderation. The population of this study are IDX80 companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sample was selected using purposive sampling technique and obtained a sample of 120 observations. The data analysis technique was carried out by conducting the MRA test with SPSS software. The results of this study indicate that earnings persistence has a positive effect on ERC, the higher the earnings persistence generated by the company, the higher the ERC of the company. Leverage has a negative effect on ERC, when the company has a high level of leverage it can reduce investor interest in investing, so that ERC will decrease. This study also found that GCG was able to moderate the effect of earnings persistence and leverage on ERC. Keywords: earnings response coefficient; earnings persistence; leverage; good corporate governance.
Compensation Suitability On Accounting Fraud Tendency With Leadership Style And Internal Control Systems As Moderation Gede Rudi Harta Pratama Giri; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p07

Abstract

Accounting fraud tendencies are often carried out to gain benefits for an organization or individual. The financial performance report of PERUMDA Air Minum, the location of this study, shows a decline from 2018-2020. The purpose of this study is to obtain empirical evidence regarding the effect of compensation suitability on accounting fraud tendencies and to determine the moderating effect of internal control systems and leadership styles on compensation suitability tendencies. The research sample consisted of 81 employees from PDAM Sewakadarma, PDAM Mangutama, and PDAM Hita. Data collection was carried out using a Likert Scale questionnaire 4. Data analysis used, namely MRA using SPSS. The results of this study found that compensation suitability has a significant negative effect on accounting fraud tendencies, meaning that increasing compensation suitability will reduce accounting fraud tendencies. Internal control systems and leadership styles strengthen the effect of compensation suitability in reducing accounting fraud tendencies, meaning that the stronger the internal control system and leadership style, the stronger the compensation suitability in reducing accounting fraud tendencies.
Co-Authors Gede Rudi Harta Pratama Giri Ni Putu Hena Adyani