Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal EKSPANSI Indonesian Journal of Accounting and Governance
Prihatin, Bayu Triyo
Unknown Affiliation
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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

Found 2 Documents
Search

 1 
PERKEMBANGAN GREEN INTELLECTUAL CAPITAL DI INDONESIA: SCOPING REVIEW Tandioga, Frenly Allen Samuel; Prihatin, Bayu Triyo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5532

Abstract

Environmental issues that have become a global priority have led to pressure from both regulations and public environmental awareness for companies to implement more environmentally friendly strategies. Scientific research has explained that the implementation of Green intellectual capital not only aims to reduce environmental impacts, but also provides a competitive advantage for organizations through cost reduction and improved company performance. The study aims to map the development of green intellectual capital in Indonesia through the results of previous studies with the scoping review method. The results of research in Indonesia show that green intellectual capital has a positive impact such as company performance, company sustainability, and competitive competition as well as several other topics. Through this research, companies can see the urgency of implementing green intellectual capital and can implement strategies that move towards sustainability and create a greater positive impact in the business environment and society as a whole.
ARE MANAGER POLICIES ASSOCIATED WITH EARNINGS MANAGEMENT ACTIVITY? Rahmawati, Yuni; Prihatin, Bayu Triyo; Firmansyah, Amrie
Indonesian Journal of Accounting and Governance Vol. 7 No. 1 (2023): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/v0qczb41

Abstract

The effect of derivative ownership, leverage, and tax avoidance on earnings management isinvestigated in this study. From 2018 to 2021, samples were drawn from manufacturing sectorcompanies listed on the Indonesia Stock Exchange. Based on the purposive sampling technique, thisresearch sample included 72 observations. Multiple linear regression analysis was used to testhypotheses for panel data. The findings of the tests reveal that derivative ownership, leverage, and taxavoidance all have a detrimental impact on earnings management. Earnings management is not carriedout when a corporation has derivative instruments, excessive debt levels, and tax avoidance activities.This report advises that the Financial Services Authority monitor earnings management actions that aredamaging to shareholders' interests.
Co-Authors Amrie Firmansyah Tandioga, Frenly Allen Samuel Yuni Rahmawati