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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Journal of Accounting Research, Organization and Economics (JAROE)
Sudradjat Sudradjat
Politeknik Negeri Bandung
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Journal : Jurnal Riset Terapan Akuntansi

 1 
Pengaruh Corporate Governance Terhadap Earnings Management Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Sudradjat Sudradjat
JURNAL RISET TERAPAN AKUNTANSI Vol. 4 No. 2 (2020): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4277501

Abstract

AbstrakPenelitian ini bertujuan untuk menguji pengaruh corporate governance yang diproksi variabel institutional ownership, board size, dan board independent terhadap earnings management. Penelitian ini dilakukan terhadap 295 perusahaan manufaktur yang secara terus-menerus tercatat di Bursa Efek Indonesia periode tahun 2014-2018. Metode analisis data menggunakan Ordinary Least Square (OLS) yang diproses dengan bantuan Aplikasi Wrap-PLS 6.0. Hasil penelitian ini menunjukkan bahwa corporate governance yang diproksi dengan variabel institutional ownership secara signifikan berpengaruh negatif terhadap earnings management, dan board size secara signifikan berpengaruh positif. Penelitian ini tidak dapat membuktikan bahwa board independent secara signifikan memiliki pengaruh terhadap earnings management. Selanjutnya, variabel kontrol firm size dan financial leverage menunjukkan pengaruh yang positif dan signifikan terhadap earnings management, sedangkan profitability tidak signifikan pengaruhnya terhadap earnings management.Kata kunci: Corporate governance, earnings management, dan variabel kontrol. AbstractThis study aims to examine the effect of corporate governance as proxied by institutional ownership, board size, and independent board variables on earnings management. This research was conducted on 295 manufacturing companies that are continuously listed on the Indonesia Stock Exchange for the period 2014-2018. The data analysis method uses OLS (Ordinary Least Square) which is supported by the Wrap-PLS 6.0 application. The results of this study indicate that corporate governance which is proxied by institutional ownership has a significant negative effect on earnings management, and board size has a significant positive effect. This study cannot prove that the independent board has an influence on earnings management. Furthermore, the control variables of firm size and financial leverage show a positive and significant effect on earnings management, while profitability has no significant effect on earnings management.Keywords: Corporate governance, earnings management, and control variables.
The Financial Performance of Regional Government on Capital Expenditure Jouzar Farouq Ishak; Sudradjat Sudradjat; Muhammad Umar Mai
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4724224

Abstract

This study aims to examine the impact the financial performance of regional government on capital expenditure allocation of Central Java Province. To meet such aim, we carried out a census techniques by taking all populations as a sample. The results suggest that there is one determinant of capital expenditure allocation, namely the degree of fiscal decentralization. This factor can be a solution to the problems of this study, namely the sub optimal allocation of capital expenditure. The locally-generated revenue contributes greatly to the total amount of revenue that can be generated by the region, reflect the greater ability of the region to implement decentralization activities that will eventually impact the allocation of capital expenditure. These findings provide a better understanding for government empirical evidence about the degree of decentralization, financial effectiveness, financial efficiency, and financial independence of the allocation of capital expenditure.
Co-Authors Aida Listianti Arie Apriadi Nugraha Cintia Kurnia Rahmawati Djoni Djatnika Hendi Rohendi Jouzar Farouq Ishak Muhamad Umar Mai Muhammad Umar Mai Mutiara Nuru Syifa Naufal Anis Hilmy