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All Journal Jurnal Tekun Scientific Journal of Reflection : Economic, Accounting, Management and Business
Marinus Gea
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Economics, Econometrics & Finance Other

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PERAN GCG DAN STRUKTUR KEPEMILIKAN DALAM MENDETEKSI MANAJEMEN LABA MELALUI DISCRETIONARY REVENUE Marinus Gea
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 5, No 2 (2014)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v5i2.294

Abstract

Penelitian ini bertujuan untuk menguji peran tata kelola perusahaan (GCG) dan struktur kepemilikan dalam pengendalian insentif manajemen untuk melakukan manajemen laba. GCG dalam penelitian ini diukur dengan menggunakan indeks yang dikeluarkan oleh instansi GCG di Indonesia, Indonesian Institute Corporate Directorship (IICD). struktur kepemilikan yang diuji terdiri dari kepemilikan manajerial, kepemilikan institusional, dan kepemilikan asing. manajemen laba diukur dengan model pendapatan discretionary Stuben (2010). Sampel dianalisis adalah masa studi perusahaan manufaktur tahun 2009 sampai 2012. Pengujian hipotesis dilakukan dengan menggunakan metode regresi linier berganda. Hasil tes menunjukkan bahwa GCG terbukti mengurangi manajemen laba. Namun, semua struktur kepemilikan dalam penelitian ini tidak terbukti efek negatif pada manajemen laba. Implikasi dari penelitian ini diharapkan dapat memberikan kontribusi informasi sebagai tambahan bagi para praktisi, akademisi dan pembuat kebijakan terkait dengan penerapan tata kelola perusahaan yang baik dan struktur kepemilikan dan dampaknya terhadap langkah-langkah insentif manajemen laba. Kata kunci: goovernance, Manajemen laba, kepemilikan, manajerial, institusional, asing, pendapatan, diskresioner, auditor,
PERAN GCG DAN STRUKTUR KEPEMILIKAN DALAM MENDETEKSI MANAJEMEN LABA MELALUI DISCRETIONARY REVENUE Marinus Gea
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5526

Abstract

This study aims to examine the role of good corporate governance (GCG) and the ownership structure in the control of management incentives to perform earnings management. GCG in this study measured using indices issued by GCG agencies in Indonesia, Indonesian Institute for Corporate Directorship (IICD). Ownership structure under test consists of managerial ownership, institutional ownership, and foreign ownership. Earnings management measured by discretionary revenue models of Stuben (2010). Samples were analyzed are a manufacturing company study period of 2009 to 2012. Testing the hypothesis is done by using multiple linear regression method. The test results showed that the GCG proven to reduce earnings management. However, all of the ownership structure in this study is not proven negative effect on earnings management. Implications of this research are expected to contribute as additional information for practitioners, academics and policy makers related to the implementation of good corporate governance and ownership structure and its impact on earnings management incentive measures
OPTIMALISASI BAURAN PEMASARAN DALAM MENINGKATKAN PENJUALAN PADA KENDARAAN RODA EMPAT DI KOTA URBAN Bima Rizky Ananda; Tiara Oktasari; Moses Moses; Marinus Gea; Jeny Kristiani Gea; Udin Ahidin
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i1.621

Abstract

During the last ten years, there has been an increase in the use of four-wheeled vehicles, especially in urban cities. It is not surprising that there are many vehicle showrooms everywhere, bidding on car sales, both new and used. This condition has increased the intensity of competition among four-wheeled business actors, thus demanding more effort in winning business competition. Based on this phenomenon, in fact this research was conducted, to see and analyze the effectiveness of the marketing mix in increasing used car sales in urban/Tangerang cities. The method used to express these problems is quantitative. That is, the research was carried out statistically, by disclosing field data in an informative and relevant manner, thereby obtaining a statement showing the level of effectiveness of a marketing mix used. To obtain research data, questionnaires were distributed to 100 respondents. This research was conducted in one of the car showrooms, namely Dwi Perkasa Mobiltama, South Tangerang. In translating the research data, a statistical analysis based on estimation/regression was used, in order to obtain the required information. In the analysis stage, measurable efforts are carried out in the form of testing the truth and reliability of the data, testing the prerequisites for regression, and testing the hypothesis. The research results obtained information, that the most effective marketing mix in increasing sales is the product/car quality aspect. This confirms, in the four-wheeled automotive industry, product quality is the main assessment for consumers in purchasing. They will only buy cars that are really good to drive, comfortable, and provide adequate safety.
Co-Authors Bima Rizky Ananda Jeny Kristiani Gea Moses Moses Tiara Oktasari Udin Ahidin