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INDONESIA
JIKA: Jurnal Ilmu Keuangan dan Perbankan
Published by Universitas Komputer Indonesia
ISSN : 20892845     EISSN : 26559234     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 203 Documents
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The Influence of Prudence, CEO Gender and CEO Tenure on Earnings Management: In Audit Committee Moderation Hariyani, Diyah Santi; Nining Rahmawati; Rollis Ayu Ditasari
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16421

Abstract

This study aims to empirically prove the effect of prudence, CEO gender and CEO tenure on earnings management with the audit committee as a moderating variable. The research method used is quantitative research with secondary data sources. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023 with a sample size of 102 companies. The data analysis technique used was Moderated Regression Analysis (MRA) with SPSS 25. The results of the study indicate that prudence has a significant positive effect on earnings management. CEO gender has a significant negative effect on earnings management and CEO tenure has a significant negative effect on earnings management. The audit committee was unable to moderate the effect of prudence on earnings management. However, the audit committee was able to moderate the effect of CEO gender and CEO tenure on earnings management. This study is expected to add insight into how prudence, CEO gender and CEO tenure affect earnings management with the audit committee as a moderating variable. This study makes a significant contribution to understanding the dynamics of corporate governance and the quality of financial reporting. Keywords: Accounting Conservatism; CEO Gender; CEO Tenure; Earnings Management; Prudence
Digital Literacy and Perception of UCIC Business Management Students Supporting Cloud Accounting Gitama, Gytha Nurhana Dhea Praadha; Dewi, Dessy Kumala; Parlina, Nurhana Dhea; Kartika, Ika
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16624

Abstract

This study investigates the influence of students’ digital perception and digital literacy on the sustainability of cloud accounting usage. Using a quantitative approach, data were collected through questionnaires distributed to 50 students. Validity and reliability tests were conducted to ensure the instrument's quality. All statement items were valid, and the reliability scores for all variables indicating high reliability. Multiple linear regression was used to analyze the data. The t-test showed that digital perception had no significant effect on cloud accounting usage, while digital literacy had a significant effect. The F-test revealed that both variables together significantly influenced cloud accounting usage. The coefficient of determination indicating that 76.4% of the variance in cloud accounting usage was explained by digital perception and digital literacy. These results emphasize the vital role of digital literacy in promoting sustainable cloud accounting practices among students in the digital era. Keywords: Digital Perception; Digital Literacy; Cloud Accounting, Sustainability; Students
Inflation Moderating Effect on Factors Affecting Stock Price Volatility Widianegsih; Dede Djuniardi; Dendi Purnama
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16758

Abstract

This study aims to empirically test how the influence of asset growth, stock trading volume, dividend policy and leverage on stock price volatility with inflation as a moderating variable, in companies that are inconsistently settled in the LQ45 Index. The research sample includes 25 companies, comprising 125 observational data points collected over the period 2019–2023. Hypothesis testing was conducted using moderated regression analysis. The results indicate that the model is fit, with findings showing that asset growth, dividend policy, and leverage have a negative effect on stock price volatility. In contrast, trading volume has a positive effect on stock price volatility. Furthermore, inflation is proven to moderate the effects of all independent variables on stock price volatility. This study contributes to the literature on stock price volatility by offering a new approach through the incorporation of a moderating variable.    Keywords: Stock Price Volatility; Asset Growth; Stock Trading Volume; Dividend Policy; Leverage

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