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All Journal Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmu Manajemen Jurnal Ekonomi Manajemen MOTIVASI Jurnal Manajemen dan Bisnis
Christiana, Irma
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ilmu Manajemen

 1 
Good Corporate Governance Sebagai Variabel Intervening Antara Manajemen Laba Dengan Nilai Perusahaan Christiana, Irma; Ardila, Isna
Jurnal Ilmu Manajemen Vol 10, No 1 (2020): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v10i1.2677

Abstract

Good corporate governance is interpreted as a rule that underlies the process and procedures of company management in accordance with the laws and business ethics. The purpose of the research is to examine the effect of earnings management on firm value with good corporate governance as an intervening variable on insurance companies listed on the Indonesia Stock Exchange. In order to answer the hypothesis, this study uses an associated quantitative method. The sampling technique was using purposive sampling method so that 8 companies were selected that met the criteria of a population of 14 companies, with data on gender and time series. Data analysis using regression and path analysis in the form of Sobel test. The findings of this study are that partially good corporate governance is not influenced by earnings management. Another thing that is found is that individually earnings management and good corporate governance do not affect the value of the company. By using the Sobel test to test the hypothesis obtained results that good corporate governance is not able to mediate between earnings management with firm value
Efek Mediasi Kepercayaan pada Pengaruh Persepsi Manfaat dan Persepsi Kemudahan terhadap Minat menggunakan e-Money Syahrina, Aulia; Christiana, Irma
Jurnal Ilmu Manajemen Vol 12, No 2 (2023): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v12i2.6041

Abstract

This study aims to analyze the effect of perceived benefits and perceived convenience on interest in using e-money, with trust as an intervening variable in generation Z. The method used in this research is a quantitative descriptive approach. The population in this study was 3,875 students of the Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, while the sample research method used the Slovin formula, so that a sample of 100 people was obtained. Methods of data collection using a questionnaire While the data analysis technique uses the statistical path analysis model, namely the partial least squares structural equation model (PLSSEM), The results showed that perceived benefits and perceived convenience had a significant effect on trust. Furthermore, perceived benefits have a significant effect on the intention to use e-money, while perceived convenience has no significant effect on the intention to use e-money. Trust has a significant effect on interest in using e-money. Trust is able to mediate the effect of perceived benefits on interest in using e-money, but is unable to mediate the effect of perceived ease of use on interest in using e-money.
Co-Authors Hastina Febriaty Isna Ardila, Isna Nanda, Helen Dwi Nurwani Nurwani, Nurwani Putri, Linzzy Pratami Safira, Mutiara Syahrina, Aulia