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All Journal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Nur Anita
Universitas Gadjah Mada
Humanities Economics, Econometrics & Finance

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Bahasa Inggris Nur Anita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 4 (2021): Vol 23, No.4, 2021
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2021.23.4.4858

Abstract

This study aims to review the changes of Balanced Scorecard (BSC) approach over four generations followed by its research trends over the last three years. The narrative literature method is used to analyze the information of each reference. The last BSC generation generally is used by many companies caused it has been improved. Furthermore, the research trends currently show that the BSC is not only for profit-oriented entities but also for social companies. This study also found that there are many companies starting to combine BSC with other approaches. It is such as Best-Worst Method (BWM), Gray Relational Analysis, Data Envelopment Analysis, and SWOT analysis. By combining these approaches, the result of performance measurement will be more accurate.
Bahasa Inggris Nur Anita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 23 No 4 (2021): Oktober - Desember 2021
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2021.23.4.4858

Abstract

This study aims to review the changes of Balanced Scorecard (BSC) approach over four generations followed by its research trends over the last three years. The narrative literature method is used to analyze the information of each reference. The last BSC generation generally is used by many companies caused it has been improved. Furthermore, the research trends currently show that the BSC is not only for profit-oriented entities but also for social companies. This study also found that there are many companies starting to combine BSC with other approaches. It is such as Best-Worst Method (BWM), Gray Relational Analysis, Data Envelopment Analysis, and SWOT analysis. By combining these approaches, the result of performance measurement will be more accurate.
Analysis of Opportunistic Behavior, Monitoring Mechanisms and Financial Distress on Earnings Management: Evidence from Indonesia Dian Agustina; Nur Anita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 2 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i2.6521

Abstract

This study aims to examine the relationship between opportunistic behavior, monitoring mechanisms, and financial distress on earnings management. The population of this study is 796 companies listed in the Indonesia Stock Exchange year 2015-2019. Fourty three sample companies were selected using purposive sampling method, resulting 215 firm-year observation data. Using ordinary least square (OLS) regression as the main data analysis, the study observed that monitoring mechanism variable proxied by leverage has a positive effect on earnings management. However, there is no correlation between opportunistic behavior proxied by free cash flow and profitability as well as financial distress proxied by Altman Z-Score on earnings management. A robustness test using additional data of the samples companies during the COVID-19 pandemic was carried out. The test provides evidence that the results of this study's are robust. This study contributes empirically to the literature on the relationship between opportunistic behavior using free cash flow and profitability proxies, monitoring mechanisms using leverage, financial distress, and earnings management. It also provides valuable information for stakeholders to observe the quality of firm’s financial statements.
Co-Authors Dian Agustina