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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business Jurnal Akuntansi dan Governance Andalas
Andriani, Wery
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Ownership Structure and Earning Management – A Literature Review Andriani, Wery; Amelia, Novi; Primadyan, Maretha
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2451

Abstract

This study aims to provide insight into earnings management in companies with various ownership types. This empirical research focuses on a literature review of the relationship between earnings management and corporate ownership. The results of this study found that differences in corporate ownership can influence decisions related to earnings management.
The Effect Family Ownership on Firm Risk: The Role of Professional CEO Andriani, Wery; Hermawan, Ancella Anitawati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8883

Abstract

This study aims to examine whether family ownership impacts firm risk. This argument is due to the uniqueness of the family company in running its business, which prioritizes not only financial aspects but also non-financial aspects. In addition, this study also aims to examine the moderating effect of the professional CEO on the relationship between family ownership and firm risk. The samples used in this study are family firms in manufacturing industry, listed on the Indonesia Stock Exchange from 2015 to 2019. The total 245 observation will be tested with Panel Data regression. The results found that family ownership has a negative effect on firm risk. The result indicates that the company tries to maintain the family's wealth. In addition, professional CEOs are able to act more realistically and independently, thus weakening the relationship between family ownership and firm risk. In practice, the results of this study are expected to help various stakeholders understand how family ownership can affect firm risk.
WHY THE AUTOMOTIVE INDUSTRY IS THE RIGHT CHOICE FOR INVESTMENT Amelia, Novi; Andriani, Wery; Primadyan, Maretha
Jurnal Akuntansi dan Governance Andalas Vol. 6 No. 2 (2025): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v6i2.109

Abstract

The automotive industry is one of the industries attracting international investors. In Indonesia, the automotive industry serves as a crucial foundation for the development of the manufacturing sector. Financial analysis is needed to analyze company prospects and performance using figures available in financial reports. This analysis is necessary to assess whether company policies are appropriate, resulting in good performance and a return on investment for investors and creditors. This study attempts to assess whether the automotive industry is a suitable investment option. The data used in the analysis are obtained from the financial statements of automotive companies listed on the Indonesia Stock Exchange. The observation period is 2019-2023. The analysis uses solvency ratios, profitability ratios, market ratios, and dividend policies. The results of the analysis show fluctuating results for the five automotive companies analyzed. Over the past year, observations have shown that automotive companies have fluctuated in performance but are showing signs of improving. Investors are advised to choose companies with sufficient stability if they wish to continue investing in this industry
Co-Authors Amelia, Novi Ancella Anitawati Hermawan, Ancella Anitawati Primadyan, Maretha