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All Journal Owner : Riset dan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Margaretha Lionardi
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Economics, Econometrics & Finance Education Social Sciences

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Studi Literatur: Pengaruh Faktor Good Corporate Governance terhadap Financial Distress Celine Alexandra; Margaretha Lionardi; William; Sanchia Jennefer; Carmel Meiden Meiden
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.536

Abstract

Studi literatur ini membahas mengenai pengaruh good corporate governance terhadap financial distress yang bertujuan untuk menganalisa berbagai penelitian yang menggunakan variabel good corporate governance yang berbeda dan juga pengukuran financial distress yang beragam. Variabel corporate governance yang dipakai adalah komisaris independen, kepemilikan manajerial, direktur independen, komite audit, dewan direksi, dewan komisaris, dan ukuran perusahaan. Metode yang digunakan adalah penelitian eksploratif. Hasil studi ini menunjukkan bahwa variabel komisaris independen, direktur independen, komite audit, dan ukuran perusahaan berpengaruh positif terhadap financial distress, sedangkan kepemilikan manajerial, dan dewan direksi berpengaruh negatif. Selain itu, variabel kepemilikan institusional dan dewan komisaris tidak berpengaruh terhadap financial distress. Dapat disimpulkan bahwa sebagian besar variabel good corporate governance berpengaruh terhadap masalah keuangan perusahaan.
EARNINGS MANAGEMENT DI INDONESIA: SEBUAH STUDI LITERATUR Celine Alexandra; Margaretha Lionardi; Sanchian Jennefer; William Lim; Carmel Meiden
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3271

Abstract

This study describes the evolution of earnings management research in Indonesia taken from journals studied in Indonesia and indexed with sinta 1-3 with the research year 2018-2021. The purpose of research is to add and develop research or articles on earnings management contained in journals in Indonesia. The sample was obtained as many as 23 articles. The research categorizes articles based on research years, research variables, research analysis methods, research theory, research types, research sectors, and research models contained in the articles. The research method used is a systematic literature review. From this literary study, we can conclude that research related to earnings management have decreased in the year 2021, the commonly used variable is leverage, the research method mostly used is multiple linear regression, generally used theory is agency theory, type of earnings management study normally used is quantitative, manufacture sector is often used research sector, and modified jones model by DeChow et al. is commonly used for measuring earnings management.
EARNINGS MANAGEMENT DI INDONESIA: SEBUAH STUDI LITERATUR Celine Alexandra; Margaretha Lionardi; Sanchian Jennefer; William Lim; Carmel Meiden
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3271

Abstract

This study describes the evolution of earnings management research in Indonesia taken from journals studied in Indonesia and indexed with sinta 1-3 with the research year 2018-2021. The purpose of research is to add and develop research or articles on earnings management contained in journals in Indonesia. The sample was obtained as many as 23 articles. The research categorizes articles based on research years, research variables, research analysis methods, research theory, research types, research sectors, and research models contained in the articles. The research method used is a systematic literature review. From this literary study, we can conclude that research related to earnings management have decreased in the year 2021, the commonly used variable is leverage, the research method mostly used is multiple linear regression, generally used theory is agency theory, type of earnings management study normally used is quantitative, manufacture sector is often used research sector, and modified jones model by DeChow et al. is commonly used for measuring earnings management.
Co-Authors CARMEL MEIDEN Carmel Meiden Meiden Celine Alexandra Sanchia Jennefer Sanchian Jennefer William William Lim