Article Per Year (5 Year)
p-Index From 2021 - 2026
2.255
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi Jurnal Bisnis dan Manajemen Infestasi AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Journal of Economics and Business Aseanomics Jurnal Akademi Akuntansi (JAA) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Ilmiah ESAI International Research Journal of Business Studies Jurnal Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Romadhon, Fitri
Universitas Internasional Semen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Infestasi

 1 
Efek Pemoderasi Struktur Kepemilikan Terhadap Hubungan Antara Kecakapan Manajerial dan Manajemen Laba Linda Dwi Anggita; Fitri Romadhon; Sugeng Firdausi
InFestasi Vol 18, No 1 (2022): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i1.14623

Abstract

One measure of company performance that is commonly used as the basis for making decisions is the company's profit which is presented in the income statement. However, investors often do not pay attention to how the company's process generates profits, so that profit information is always the target of misinformation through opportunistic actions of management to act according to their interests, which is known as earnings management. The purpose of this research is to examine the effect of managerial ability on earnings management with ownership structure as a moderating variable. The population in this study is the pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020 as many as 10 companies. Based on the purposive sampling method, the sample in this study was 10 companies. The data analysis method used panel data regression. The results of this study indicate that managerial ability affect earnings management, managerial ownership can moderate the effect of managerial ability on earnings management, and institutional ownership is not able to moderate the effect of managerial ability on earnings management Indikator kinerja suatu perusahaan yang sering dijadikan dasar pengambilan keputusan adalah laba perusahaan yang dilaporkan dalam laporan laba rugi. Akan tetapi, investor sering tidak memperhatikan proses perusahaan dalam menghasilkan laba. Hal tersebut membuat manajer memiliki kesempatan untuk bertindak oportunis dengan cara melakukan manajemen laba. Penelitian ini bertujuan untuk menganalis pengaruh kecakapan manajerial terhadap manajemen laba, dan efek moderasi struktur kepemilikan terhadap hubungan antara kecakapan manajerial dan manajamen laba. Populasi dari penelitian ini sebanyak 10 perusahaan pada sub sektor farmasi yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2020. Metode analisis data yang digunakan adalah regresi data panel. Hasil dari penelitian ini menunjukkan bahwa kecakapan manajerial dapat mempengaruhi manajemen laba. Kepemilikan manajerial dapat memoderasi pengaruh kecakapan manajerial terhadap manajemen laba. Serta, adanya kepemilikan institusional tidak dapat memoderasi pengaruh kecakapan manajerial terhadap manajemen laba. 
The Moderating Effect of Accounting Conservatism on Managerial Ownership and Growth Opportunity Relationship Akbar, Muhammad; Romadhon, Fitri; Fitri, Alfiana; Pratama, Ahmad Rizal Restu
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27491

Abstract

The application of the accounting conservatism method in the company's financial statements is essential for company managers in their consideration of strategy development. In uncertain global economic conditions, the application of the precautionary principle or accounting conservatism in financial statements is needed to maintain the stability of the company's financial condition. This study aims to test and analyze the effect of managerial ownership and growth opportunities on accounting conservatism with leverage as a moderating variable. This study uses secondary data in the form of annual financial reports on property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory. This study used a purposive sampling technique. The results showed that managerial ownership affects accounting conservatism, while growth opportunity does not affect accounting conservatism. For leverage used as a moderating variable, it is unable to moderate the effect of managerial ownership and growth opportunity on accounting conservatism. This study can help investors and regulators understand the role of managerial incentives in shaping financial reporting behavior. Companies and regulators may want to consider ownership structure when evaluating financial transparency and risk.
Co-Authors Alfiana Fitri Alfiana Fitri Alfiana Fitri, Alfiana Ardhea Pramitha Cahyani Erlina Diamastuti Erlina Diamastuti Erlina Diamastuti, Erlina Faizty, Nur Eliza Fikri, Ahmad Faiz Indra Wijaya Kusuma Isnalita Isnalita Isnalita Isnalita, Isnalita Linda Dwi Anggita Maharani, Husnunnida Muhammad Akbar Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nurul Qosidah Pratama, Ahmad Rizal Restu Sugeng Firdausi Toyyibah, Ainun Vina Auliyaur Rohmah