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All Journal E-Jurnal Akuntansi Universitas Udayana International Conference on Law, Business and Governance (ICon-LBG) Akuntansi Krida Wacana International Multidiciplinary Conference on Social Sciences (IMCoSS) Ultima Management : Jurnal Ilmu Manajemen EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Milestone: Journal of Strategic Management Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Penelitian Akuntansi Jurnal Akuntansi
Herlina Lusmeida
Universitas Pelita Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)

 1 
Pengaruh Capital Requirements, Kepemilikan Manajerial Terhadap Manajemen Laba yang Dimoderasi Oleh Mekanisme Tata Kelola Herlina Lusmeida; Khomsiyah Khomsiyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1251

Abstract

The purpose of this study is to examine the effect of capital requirements on earnings management as well as the effect of managerial ownership on earnings management, besides that this study also wants to examine the governance mechanisms proxied by independent commissioners whether they are able to moderate the effect of each of these variables on earnings management. The sample used was 33 banking companies listed on the IDX for the 2015-2019 period, using panel data and processed using the EViews 9 software. The results of the research show that capital adequacy has a positive effect on earnings management, and governance mechanisms moderate the positive relationship between capital adequacy. to earnings management
Pengaruh Intellectual Capital dan Corporate Governance terhadap Corporate Sustainable Growth Ivonne Agustina Boediono; Herlina Lusmeida
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1486

Abstract

This study aims to examine and obtain empirical evidence on the influence of Intellectual Capital and Corporate Governance on Sustainable Growth. Sustainability has become a public concern to find out the prospects for the company's sustainability in the future by considering various aspects. In this study, testing the influence of Intellectual Capital on the company's sustainable growth calculated using MVAIC and Corporate Governance measured using Independent Commissioners, Gender Diversity and Size of the Board of Directors. This study uses a sample of manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Data analysis was performed using multiple linear regression with the STATA application program. The results of this study indicate that Intellectual Capital has no significant effect on the growth of the company's sustainability. Meanwhile, Corporate Governance as proxied using Independent Commissioners shows a significant influence. Another proxy for Corporate Governance, namely Gender Diversity and Size of the Board of Directors, is known to have no effect and has a negative effect on the company's sustainability growth.
The The Influence of CSR Disclosure and Good Corporate Governance Towards Company’s Reputation Herlina Lusmeida; Vanetta Betha Berlinda
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1580

Abstract

This study examines the effect of CSR and GCG disclosure on the company's reputation. Measurement of CSR disclosure refers to the 2016 GRI Standards. GCG is measured by proxy for the size of the board of directors, gender diversity in the board, and board activity. The research sample was 66 companies during 2018-2020 with the criteria of being public companies and releasing annual reports, not included in the financial sector companies, this was due to the characteristics of different business activities, regulations, and financial ratios, including being winners of the Corporate Image Awards for three years. consecutive years of research, reporting financial statements in rupiah currency, not foreign currency, make annual reports and/or sustainability reports during the research period, containing information on CSR and CG activities. and data analysis was performed with multiple linear regression analysis using SPSS program. The results show that CSR disclosure has a significant positive effect on the company's reputation, the size of the board of directors has a significant positive effect on the company's reputation, gender diversity in the board has a significant positive effect on the company's reputation, and board activities have a significant positive effect on the company's reputation.
Co-Authors Cheryl Sudardja Grace Ruth Benedicta Ivonne Agustina Boediono Jane Felicia Khomsiyah Khomsiyah Lydia Sibarani Natalia Natalia Paskalis Krisna Putra Novaldi Adilla Stephanie Adelia Tunggal Vanetta Betha Berlinda William Tjong