Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) International Journal of Trends in Accounting Research
Pasaribu, Siska Dentina
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Effect of Managerial Compensation and Leverage on Earnings Management: The Perspective of Agency Theory Pasaribu, Siska Dentina
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.1008

Abstract

This study aims to examine the effect of managerial compensation and leverage, proxied by the debt-to-asset ratio (DAR), on earnings management practices from an agency theory perspective. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. This research uses a quantitative approach with an associative design. Data were obtained from annual financial reports and corporate governance reports available on the official IDX website. The analysis technique used is multiple linear regression, with earnings management measurement using the Modified Jones Model. The results showed that simultaneously, managerial compensation and leverage have a significant effect on earnings management. However, partially, only managerial compensation has a significant effect on earnings management, while DAR has no significant effect. This finding confirms that compensation design influences management's tendency to manipulate earnings more than the company's debt structure. This finding suggests that financial incentives offered to management have a greater impact on encouraging earnings management practices than debt-based financing structures.
PERAN MERITOKRASI DALAM MEMBANGUN KEPEMIMPINAN ANTI KORUPSI DI SEKTOR PUBLIK, STUDI KASUS : (KEPEMIMPINAN TRANSFORMASIONAL DALAM PENGELOLAAN KEUANGAN NEGARA DI BALAI BAHASA PROVINSI SUMATERA UTARA) Desta, Muhammad Rafly Dwi; Siahaan, Parlaungan Gabriel; Purba, Novridah Reanti; Pasaribu, Siska Dentina; Jeremy, Gabriel Satrio; Nasution, Rendinova Cahyadi; Rizqy, IImam Ariq
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 2 (2025): Volume 8 No. 2 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i2.46238

Abstract

Penelitian ini bertujuan untuk menganalisis peran sistem meritokrasi dan kepemimpinan transformasional dalam membangun kepemimpinan anti-korupsi di sektor publik, dengan studi kasus di Balai Bahasa Provinsi Sumatera Utara. Penelitian ini menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada 17 orang pegawai. Variabel yang diteliti meliputi meritokrasi, kepemimpinan transformasional, dan kepemimpinan anti-korupsi. Data dianalisis menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa secara simultan, meritokrasi dan kepemimpinan transformasional berpengaruh signifikan terhadap kepemimpinan anti-korupsi. Namun, secara parsial, hanya kepemimpinan transformasional yang berpengaruh signifikan, sedangkan meritokrasi tidak menunjukkan pengaruh yang signifikan. Hal ini menunjukkan bahwa nilai-nilai transformasional seperti motivasi, pengaruh ideal, dan perhatian individual lebih dominan dalam membentuk kepemimpinan yang antikorupsi dibandingkan hanya mengandalkan sistem seleksi berbasis kualifikasi semata.
Co-Authors Desta, Muhammad Rafly Dwi Jeremy, Gabriel Satrio Nasution, Rendinova Cahyadi Purba, Novridah Reanti Rizqy, IImam Ariq Siahaan, Parlaungan Gabriel