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All Journal AKUNTABILITAS Benefit: Jurnal Manajemen dan Bisnis Syntax Literate : Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Accounting and Tax (JIATAX) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Suwarno Suwarno
Universitas Muhammadiyah Gresik
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Islamic Accounting and Tax (JIATAX)

 1 
Hubungan Siklus Hidup Perusahaan dan Manajemen Laba: Good Corporate Governance sebagai Variabel Moderating Suwarno Suwarno
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2340

Abstract

The purpose of this study is to determine the relationship of the corporate life cycles to earnings management and analyze Good Corporate Governance to moderate the relationship between the corporate life cycles with earnings management. This research use as quantitative approach using secondary data. The sampling technique uses purposive sampling method. The total sample used in this study were 75 company samples. The analysis technique used in this study is the Structural Equation Modeling-Partial Leasr Square (SEM-PLS) method using WarpPLS Version 5.0 Software. The results showed that the company’s life cycle variables influence earnings management and GCG can moderate the company’s life cycle relationship with earnings management so as to waked earnings management actions.
Pengungkapan Informasi Lingkungan oleh Perusahaan di Indonesia Devian Siti Aminah; Suwarno Suwarno
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i2.1415

Abstract

The purpose of this study is to analyze the factors that influence disclosure of environmental aspects information in manufacturing companies. These factors are firm age, public share ownership, profitability, leverage, and industry type. The population of this research are companies listed on the IDX 2016-2018. The samples of this study are 130 manufacturing companies using a purposive sampling method. This research uses multiple regression methods to test the hypothesis. The Environmental disclosure score index used is the Indonesian Environmental Reporting Index (IER). The result of this study shows as industry type has a significant positive influence on environmental aspects information but firm age, public share ownership, profitability, and leverage did not have a significant influence on environmental aspects information in companies.
Co-Authors Angelina Putri Faradea Ara Faridah Nur Sausan Aska Devian Siti Aminah Dyah Novitasari Fardilla Helena Violita Ferlika Putri Susanto Mashita Suryani Mohammad Fajar Ruddin Mu'minatus Sholichah Mu’minatus Sholikah Nur Afni Hidayahti Putri Nur Halizah Rieke Rahmalia Siti Nur Haliza Suwandi, S. Syaiful Syaiful Tumirin Umaimah Umaimah Veni Vionita Wenti Krishnawati