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All Journal Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Masyarakat Berdaya dan Inovasi Bubungan Tinggi: Jurnal Pengabdian Masyarakat Studi Ilmu Manajemen dan Organisasi Disclosure: Journal of Accounting and Finance Jurnal Fairness Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rini Indriani
Universitas Bengkulu
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Social Sciences Other

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Journal : EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

 1 
Keterkaitan Akuntabilitas, Motivasi, Pendidikan terhadap Kinerja Dengan Komitmen Organisasi sebagai Variabel Mediasi (Studi pada Pengelolaan Keuangan di SKPD Provinsi Bengkulu) Kamelia Astuty; Rini Indriani; Nila Aprilia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.2049

Abstract

The purpose of this study was to analyze the relationship between accountability, motivation, education on performance in Bengkulu Province Financial Management and to analyze the relationship between performance and organizational commitment in Bengkulu Province financial management. Financial management is all fields of work that use expertise in the accounting field, including public accountants, internal accountants working in industrial, financial or trade companies, accountants working in the government, and accountants as educators. The task of an accountant is to perform accounting tasks such as financial statement analysis, is responsible for reporting financial results for both the company and the government. This research uses quantitative methods with a total of 195 respondents. Research Using Structural Equation Modeling (SEM) using AMOS software version 23.0.
The Influence of Credit Risk on Company Earnings Management (Empirical Study of Banking Companies Listed on the IDX) Putri Gatria Raisha Ariani; Rini Indriani; Fherza Azh Zahra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5245

Abstract

This research aims to determine the effect of credit risk on earnings management in banking companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses descriptive statistical analysis and multiple regression analysis using SPSS. The research data comes from annual financial reports obtained from the BEI website and the company's official website. Sample selection used purposive sampling technique so that 42 companies were obtained for a period of 4 years, but there were outlier data so that the total sample was 80 data. This research shows that credit risk as proxied by Gross NPL and Net NPL simultaneously influences earnings management in banking companies listed on the Indonesia Stock Exchange in 2019-2022.
Co-Authors Abditama Srifitriani Adista Anbarani Putri Zaman Alya Fitri Alya Fitri Shagita Apteerizko Dwi Kusumaputra Arianto, Tezar Deasy Emalia Devanus Abelingga Dewi Handayani Eddy Suranta Eddy Suranta Eddy Suranta Fachruzzaman - Fherza Azh Zahra Herawansyah Herawansyah Kamelia Astuty Mega Ilhamiwati Muzanip Alperi Nadine Nathasya Sitorus Nila Aprila Nila Aprilia Pratana Puspa Mediastuty Pratana Puspa Midiastuty Putri Gatria Raisha Ariani Refnini Refnini Rizki Marfirani Amalia Robiansyah, Anton Salastri Rohiat Vika Fitranita