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Management Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526552     EISSN : 25021451     DOI : 10.15294/maj
Core Subject : Science,
Decision Sciences, Operations Research & Management
Management Analysis Journal (MAJ) is an open-access electronic journal focusing on scientific work on the field of business. This journal applies the theory developed from business research and connects it to actual business situations. The articles within this journal are published quarterly (March, June, September, and December). This journal is maintained and issued by Departement of Management, Faculty of Economics, Universitas Negeri Semarang. MAJ has been accredited by National Journal Accreditation (ARJUNA) Managed by Ministry of Research, Technology, and Higher Education, Republic Indonesia with Third Grade according to the decree No. 23/E/KPT/2019.
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Articles 12 Documents
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Search results for , issue "Vol 12 No 3 (2023): Management Analysis Journal" : 12 Documents clear
The Funding Burden in Detecting Financial Fraud Sasongko Tri Utomo; Wisnu Mawardi
Management Analysis Journal Vol 12 No 3 (2023): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v12i3.74405

Abstract

The purpose of this research is to analyze the relationship between Leverage, financial performance and earnings manipulation. The Leverage in this study uses a debt to total asset (DART) proxy, while for financial performance it uses a return on asset (ROA) proxy. Manipulation decisions with the beneficial M score model where the results will be seen by companies in the manipulator or non-manipulator category. This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2016 – 2020 period. The sample was taken using a purposive sampling technique and the number of samples used was 29 companies so the data analyzed was 145 data. The analytical method used is path analysis with SPSS software. These findings indicate that Leverage has a significant negative effect on financial performance. Financial performance has a positive effect on earnings manipulation and financial performance mediates a significant positive relationship between leverage and earnings manipulation. The results of these findings can be used as that for regulators, management, policy makers, government agencies (Financial Services Authority and the Indonesian Stock Exchange) in making procedures or developing a policy that is able to control or closely supervise companies in transparency of the company's financial condition so as to minimize companies committing fraud. financial Manipulation. In addition, this research is still rarely researched because many previous studies have focused on reporting quality, earnings management, financial fraud with proxies other than M Score so that to the author's knowledge no one has researched with a focus on earnings manipulation
Does Innovation Matter? Evidence from Enterprise Survey of ASEAN Countries Muhammad Fuad; Shresta Purnamasari; Muhammad Sofian Maksar
Management Analysis Journal Vol 12 No 3 (2023): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v12i3.74684

Abstract

This study embarks on an investigation to unearth evidence that innovation may, in certain contexts, fail to foster enterprise development. Innovation has been identified as a key driver of firms’ growth. However, to have successful innovation requires some minimum capabilities and resources. Based on this notion, we tried to find evidence that innovation may fail to help enterprises develop. The study use the World Bank's enterprise survey. The survey collected samples from ASEAN firms. Respondents were chosen by using stratified random sampling technique based on the type of business for all small, medium and large non-agricultural companies in all geographical areas. We used instrumental variable regression to avoid simultaneous causality. The findings show that while innovation has a considerable impact on the growth of non-SMEs, it has little or no impact on SMEs. This confirms our prediction that innovation dampen firms’ development, particularly those with limited abilities to innovate successfully. The research emphasizing the importance of tailored approaches to accommodate the diverse landscape of businesses, particularly in the dynamic ASEAN market.

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