Claim Missing Document
Check
Articles

Found 4 Documents
Search

Pengaruh Kualitas Audit Dan Perlindungan Investor Terhadap Earning Response Coefficient (Erc) Dimoderasi Multiple Directorships Di Perusahaan Multinasional Indonesia Tabah Rizki -; Triyono; Arina Hidayati
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.1914

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kualitas audit, perlindungan investor, terhadap kualitas laba yang diproksikan dengan earning response coefficient (ERC) yang dimoderasi multiple directorships. Penelitian ini menggunakan perusahaan manufaktur yang berjumlah 138  sebagai sampel penelitian dengan teknik purposive sampling selama tahun 2018 -2023. Jenis penelitian yang digunakan merupakan  penelitian  kuantitatif  dengan  sumber  data  sekunder. Alat analisis yang digunakan dalam penelitian ini menggunakan analisis regresi berganda dengan pooled least square. Hasil penelitian menunjukkan bahwa kualitas audit dan perlindungan investor berpengaruh positif terhadap ERC. Selain itu, hasil penelitian juga menunjukkan bahwa peran multiple directorship dapat memperkuat pengaruh kualitas audit dan perlindungan investor terhadap ERC. Penelitian ini dapat memberikan gambaran yang lebih berkualitas berkaitan dengan informasi laba yang disajikan sehingga mampu menjadi pertimbangan manajemen perusahaan dalam pengambilan keputusan dan bagi investor untuk melakukan investasi terhadap sebuah perusahaan.
Pengaruh Kualitas Audit Dan Perlindungan Investor Terhadap Earning Response Coefficient (Erc) Dimoderasi Multiple Directorships Di Perusahaan Multinasional Indonesia Tabah Rizki -; Triyono; Arina Hidayati
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.1914

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kualitas audit, perlindungan investor, terhadap kualitas laba yang diproksikan dengan earning response coefficient (ERC) yang dimoderasi multiple directorships. Penelitian ini menggunakan perusahaan manufaktur yang berjumlah 138  sebagai sampel penelitian dengan teknik purposive sampling selama tahun 2018 -2023. Jenis penelitian yang digunakan merupakan  penelitian  kuantitatif  dengan  sumber  data  sekunder. Alat analisis yang digunakan dalam penelitian ini menggunakan analisis regresi berganda dengan pooled least square. Hasil penelitian menunjukkan bahwa kualitas audit dan perlindungan investor berpengaruh positif terhadap ERC. Selain itu, hasil penelitian juga menunjukkan bahwa peran multiple directorship dapat memperkuat pengaruh kualitas audit dan perlindungan investor terhadap ERC. Penelitian ini dapat memberikan gambaran yang lebih berkualitas berkaitan dengan informasi laba yang disajikan sehingga mampu menjadi pertimbangan manajemen perusahaan dalam pengambilan keputusan dan bagi investor untuk melakukan investasi terhadap sebuah perusahaan.
Meningkatkan Nilai Ekonomis melalui Pengelolaan Hasil Pertanian dan Perkebunan dengan Sistem Akuntansi Keuangan di Desa Pancakarya, Kabupaten Karawang Triyono, Triyono; Tabah Rizki; Arina Hidayati
Jurnal Pengabdian Masyarakat - PIMAS Vol. 4 No. 2 (2025): Mei
Publisher : LPPM Universitas Harapan Bangsa Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/pimas.v4i2.1839

Abstract

The underutilization of agricultural and plantation products is the primary issue faced by the people of Pancakarya Village, Karawang Regency. This has an impact on the relatively low economic value of the products produced. This community service program is designed to enhance the community’s financial management capabilities through training in simple accounting systems. Partners for this service include farmer groups, PKK mothers, and village youth, who are located in fertile areas with abundant agricultural and plantation potential, through the Participatory Action Research (PAR) Approach, which is a program implemented through a series of workshops and practical assistance covering financial recording techniques, stock management, and pricing strategies. With 75% of participants able to create basic financial reports, the program’s outcomes show a notable improvement in partners’ comprehension of basic accounting. After training, participants’ comprehension and awareness are significantly improved by this program as well
CYBER TRUST AND CORPORATE REPUTATION: THE ROLE OF IT EXPERT BOARDS Tabah Rizki; Muhammad Arsalan Khan; Triyono; Arina Hidayati
International Journal of Contemporary Accounting Vol. 7 No. 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v7i2.24405

Abstract

This study aims to examine the effect of cybersecurity disclosure on corporate reputation, with IT expertise on the board of directors as a moderating variable, in the Indonesian banking sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2024 period. This research employs a quantitative descriptive approach using secondary data obtained from sustainability reports and annual reports sourced from the official IDX website and the Thomson Reuters database. The research sample consists of 144 firm-year observations of banking companies. Data were analyzed using panel data regression, with the fixed effects model identified as the most appropriate specification. The results indicate that cybersecurity disclosure has a positive and significant effect on corporate reputation. Furthermore, the presence of IT expertise on the board strengthens this relationship by enhancing signal credibility and the effectiveness of digital governance. From a practical perspective, the findings confirm that board-level IT expertise plays a crucial role in strengthening transparency, public trust, and corporate reputation resilience in the era of digital transformation. The implications of this study suggest that firms should pay greater attention to the quality of cybersecurity disclosures and enhance technological capabilities at the board level to address increasing digital risks. Moreover, these findings may serve as a reference for regulators and stakeholders in formulating more effective cyber governance policies in the financial sector. This study also contributes to the growing literature on cyber governance in emerging markets, particularly Indonesia.