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Rosita Suryaningsih
Universitas Multimedia Nusantara
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Pengaruh Narrow Money (M1) Dan Broad Money (M2) Terhadap Laju Inflasi Di Indonesia Siti Rahmi Utami; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 1 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.623 KB) | DOI: 10.31937/akuntansi.v3i1.41

Abstract

The abjective of this study is to analyze the effect of narrow money and broad money on inflation rate in Indonesia. Those economic indicators are chosen as we expect the results of this study will be the reference in making the monetary policy. The data is the yearly data within 2003-2007, obtained from the annual report of Bank Indonesia. Data were analyzed using regression test. Independent variables used are narrow money and broad money, while the dependent variable is the rate of inflation in Indonesia. The result of our research shows that the narrow money has significantly negative effect on inflation rate, while broad money has significantly positive effect on inflation rate. Key Words : Narrow Money, Broad Money, and Inflation Rate
Real Earnings Management, Firm Performance, and Corporate Governance Mechanism Maria Stefani Osesoga; Rosita Suryaningsih; Febryanti Simon
Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v3i2.576

Abstract

The purpose of this study is to analyze the impact of real earnings management on firm performance and the impact of corporate governance as an intervening variable in the relationship between real earnings management and firm performance. The object are companies include in Corporate Governance Perception Index during 2015-2019 and listed in Indonesia Stock Exchange (IDX) and analyzed by using path analysis method. Real earnings management has a significant effect on the firm performance. Furthermore, with corporate governance mechanism within the company, real earnings management significantly affect firm performance. This research is meaningful, but has limitations. The result cannot be generalizing because the sample only companies that listed in CGPI and IDX period 2015-2019. The research implication are as follows: top level management should be cautious about credit policy, cash flow from operation, discretionary expenditures, and production. Earnings management is one of variable that the most prevalent in recent studies but the proxy for earnings management in the recent studies used discretionary accrual. In this research, real earnings management is used to indicate earnings management which measured by abnormal cash flow from operation. Thus, it may provide some contribution to the literature.
Co-Authors Febryanti Simon Maria Stefani Osesoga Siti Rahmi Utami