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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Media Riset Akuntansi Auditing & Informasi Media Ekonomi
Rossje V. Suryaputri
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Determinant Factors of Earnings Management in Islamic Banks in Indonesia Siti Auliyanti Nurbach; Rossje V. Suryaputri; Sri Wahyuningsih
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3874

Abstract

This study expects to analyze impact corporate governance (sharia supervisory board and audit committee) and directors’s diversity based on age, gender, and education level on earnings management, as well as examine the role of financial distress in moderating corporate governance. This study involves auxiliary information as yearly reports of Islamic banks enlisted with OJK during the 2015-2019 period with an aggregate of 62 examples. The analysis utilized in this study is a moderation regression analysis model. The discoveries of this study demonstrate that the sharia supervisory board has no negative effect on earnings management. Then, the audit committee has a negative influence on earnings management. Meanwhile, the diversity of the board in terms of age, gender, and education level has no effect on earnings management. This study also proves that the moderating does not strengthen of the sharia supervisory board on financial distress on earnings management only has an interaction. Meanwhile, the moderation of financial distress shows that it does not strengthen the negative influence of the audit committee on earnings management. The implications of the results of this study will increase the awareness of stakeholders about the implementation of corporate governance and the diversity of top management in Islamic banks to reduce earnings management actions.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI DAN PENGGUNAAN SISTEM INFORMASI PADA PASAR SWALAYAN (HYPERMARKET, SUPERMARKET DAN MINIMARKET) YANG TERDAFTAR DI JAKARTA Rossje V. Suryaputri; Adi Widjanarko
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 2 (2012): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.248 KB) | DOI: 10.25105/mraai.v12i2.592

Abstract

This study aimed to analyze the factors that affect the interest of informationsystems and use of information systems in Supermarkets are using five factors: (1) Performance Expectations, (2) Expectations Enterprises, (3) Social factors, (4) Interest Utilization and information systems (5) The conditions that facilitateusers. This study took a sample of 60 Supermarket registered in Jakarta withconvenience sampling method. Results of this study prove that performanceexpectations have an influence on the interest of information systems, whileexpectations of business and Ssocial factors has no effect on the interest ofinformation systems. While interest in the utilization of information systems andconditions that facilitate the user has an influence on the use of informationsystems.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI DAN PENGGUNAAN SISTEM INFORMASI PADA PASAR SWALAYAN (HYPERMARKET, SUPERMARKET DAN MINIMARKET) YANG TERDAFTAR DI JAKARTA Rossje V. Suryaputri; Adi Widjanarko
Media Ekonomi Vol. 20 No. 2 (2012)
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.534 KB) | DOI: 10.25105/me.v20i2.783

Abstract

This study aimed to analyze the factors that affect the interest of information systems and use of information systems in Supermarkets are using five factors: (1) Performance Expectations, (2) Expectations Enterprises, (3) Social factors, (4) Interest Utilization and information systems (5) The conditions that facilitate users. This study took a sample of 60 Supermarket registered in Jakarta with convenience sampling method. Results of this study prove that performance expectations have an influence on the interest of information systems, while expectations of business and Ssocial factors has no effect on the interest of information systems. While interest in the utilization of information systems and conditions that facilitate the user has an influence on the use of information systems.Keywords: performance expectations, expectations of business and social factors.
Co-Authors Adi Widjanarko Siti Auliyanti Nurbach Sri Wahyuningsih