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All Journal Jurnal Sains Sosio Humaniora Jurnal Akuntansi dan Keuangan (JAK)
Anjani, Rija
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Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALYSIS OF LOCAL FINANCIAL INDEPENDENCE CHALLENGES MODERATED BY ECONOMIC GROWTH (CASE STUDY OF PROVINCES REGENCIES/CITIES IN KALIMANTAN) Anjani, Rija; Masnila, Nelly; Yanto, Desri
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3466

Abstract

This research was aimed to analyze the influence of local taxes, revenue sharing, and capital expenditure on the independence of local government finances in the support of the implementation of autonomy by the government, using economic growth as a moderating variable. Using secondary data from financial audit reports on 56 districts/cities in Kalimantan over five years with 280 observations. The analysis method employs panel data, Moderated Regression Analysis (MRA), and hypothesis testing using Eviews 12.The results showed that local taxes have a significantly positive effect on local financial independence, while the sharing of revenue and expenditure of capital have a significant negative effect on local financial independence. Economic growth positively and significantly affects the relationship between local taxes and financial independence, while negatively and significantly affects the relationship between capital expenditure and financial independence, and economic growth is not able to moderate the relationship between revenue sharing to financial independence. Overall, economic growth has a significant role in moderating the effect of these variables used in Kalimantan districts/cities during the study period.
Good Corporate Governance as Oversight of Earnings Management Quality Yanto, Desri; Fithri, Eka Jumarni; Masnila, Nelly; Amaliah, Neisya; Anjani, Rija; Rizki , Mutiara
Jurnal Sains Sosio Humaniora Vol. 10 No. 1 (2026): Volume 10, Nomor 1 Juni 2026 (In Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i1.55105

Abstract

This study examines the efficacy of Good Corporate Governance (GCG) as an oversight mechanism against earnings management, utilizing audit quality as a moderating variable. Employing a quantitative methodology, the research population comprises basic industry and chemical companies listed on the Indonesia Stock Exchange (IDX) spanning the 2022–2025 period. Through purposive sampling from an initial pool of 95 firms, a final sample of 76 companies was selected, yielding 304 firm-year observations. Empirical findings demonstrate that the proportion of independent commissioners, the presence of female commissioners on the board, and the board's financial and accounting expertise all exert a significant negative effect on earnings management. Furthermore, audit quality is proven to strengthen the mitigating effect of these three board characteristics on earnings management practices. The implications of this study suggest that fostering board independence, gender diversity, and specialized financial expertise, coupled with high-quality external audits, is critical for constraining opportunistic managerial behavior and safeguarding the integrity of financial reporting.
Co-Authors Amaliah, Neisya Fithri, Eka Jumarni Masnila, Nelly Rizki , Mutiara Yanto, Desri