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All Journal Journal of Innovation in Management, Accounting and Business Majority Science Journal Jurnal Cakrawala Akuntansi
Hizazi , Achmad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Struktur Kepemilikan Manajerial, Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Manajemen Laba. Khoirunnisa, Resti; Hizazi , Achmad; Heriyani, Heriyani
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1820

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh struktur kepemilikan manajerial, good corporate governance (GCG), dan ukuran perusahaan terhadap praktik manajemen laba pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Pendekatan kuantitatif digunakan dalam studi ini dengan memanfaatkan data sekunder. Sampel terdiri dari 24 perusahaan sektor makanan dan minuman yang dipilih menggunakan teknik purposive sampling berdasarkan kriteria tertentu. Variabel independen dalam penelitian ini mencakup struktur kepemilikan manajerial, good corporate governance, dan ukuran perusahaan, sedangkan variabel dependen adalah manajemen laba. Analisis dilakukan melalui statistik deskriptif dan pengolahan data menggunakan perangkat lunak SPSS versi 30. Hasil penelitian menunjukkan bahwa secara parsial, struktur kepemilikan manajerial tidak memiliki pengaruh signifikan terhadap manajemen laba, sementara good corporate governance dan ukuran perusahaan memiliki pengaruh terhadap manajemen laba. Secara simultan, ketiga variabel independen tersebut secara signifikan memengaruhi praktik manajemen laba.
Web-Based Covid-19 Monitoring Information System Sonia, Reiny Erica; Hizazi , Achmad; Kusumastuti, Ratih
MSJ : Majority Science Journal Vol. 3 No. 4 (2025): MSJ-November
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v3i4.500

Abstract

The coronavirus is a positive-sense, enveloped, unsegmented single-stranded RNA virus. The coronavirus is classified under the order Nidovirales and the family Coronaviridae. The structure of the coronavirus has a cubic configuration, with the S protein situated on its surface. Protein S, or spike protein, is a principal antigenic protein of viruses and serves as the primary framework for gene encoding. The S protein facilitates the attachment and entrance of viruses into host cells by its interaction with certain receptors on the host cell surface. Coronaviruses are susceptible to heat and may be efficiently inactivated by disinfectants that include chlorine, lipid solvents at 56 ℃ for 30 minutes, ether, alcohol, peracetic acid, non-ionic detergents, formalin, oxidizing agents, and chloroform. Chlorhexidine is ineffective in neutralizing viruses. COVID-19, often referred to as the coronavirus, started to appear toward the close of 2019, and the daily incidence of infections continues to rise, with fatalities surpassing recoveries. Individuals aged 50 and above are more susceptible to developing Covid-19. The current issue is that the community struggles to monitor information on the growth of the coronavirus. This project aims to construct a web-based COVID-19 monitoring information system to facilitate public tracking of COVID-19 developments in Indonesia and worldwide. The system design methodology employs the PIECES framework (Performance, Information, Economy, Control, Efficiency, and Service) with UML (Unified Modeling Language) tools.
The Influence of Debt Levels, Operating Cash Flow, and Firm Size on Earnings Persistence Haqqi, Arif Aulia; Hizazi , Achmad; Yetti , Susfa
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46724

Abstract

This study aims to examine the influence of debt levels, operating cash flow, and firm size on earnings persistence. The research population includes companies in the Basic Industry and Chemicals sector listed on the Indonesia Stock Exchange (IDX) during the period 2015–2018. A purposive sampling method was applied, resulting in a final sample of 59 companies with a total of 236 firm-year observations. The data were analyzed using multiple linear regression techniques.The empirical findings reveal that debt levels have no significant effect on earnings persistence. In contrast, operating cash flow and firm size exhibit a significant positive influence on earnings persistence. Furthermore, the variables tested—debt levels, operating cash flow, and firm size—are shown to have a joint effect on earnings persistence, with an Adjusted R-Square value of 0.033. This indicates that only 3.3% of the variation in earnings persistence can be explained by the model, while the remaining 96.7% is influenced by other factors not included in this study.This study contributes to the accounting and finance literature by highlighting the limited explanatory power of firm-level financial indicators—particularly debt levels—in predicting earnings persistence in the manufacturing sector. The findings underscore the importance of internal performance indicators such as operating cash flow and firm size in assessing the sustainability of earnings over time.
Co-Authors Haqqi, Arif Aulia Heriyani, Heriyani Khoirunnisa, Resti Ratih Kusumastuti Sonia, Reiny Erica Yetti , Susfa