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All Journal Jurnal Mantik International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ipteks Terapan : research of applied science and education Utsaha: Journal of Entrepreneurship
Rina Br Bukit
Universitas Sumatera Utara
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The Influence of Good Corporate Governance on Earning Management on Manufacturing Company Listed In Indonesia Stock Excahange Yosep Halomoan Sirait; Rina Br Bukit; Sambas Ade Kesuma
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3002

Abstract

This study aims to analyze the effect of good corporate governance on earning management in manufacturing company listed in Bursa Efek Indonesia for the period 2015 to 2020. The variables used in this study are managerial ownership, independent board of commissioners, institutional ownership, audit committee size and expertise. audit committee finance as an independent variable. Sampling using purposive sampling method, obtained a sample of 34 companies from 193 company populations with a total of 204 observations. The data used are the financial statements of each sample company, which are published through www.idx.co.id and www.invesnesia.com. The analytical method used in this study is a quantitative method, with classical assumption testing, as well as statistical analysis, namely multiple linear analysis. The results of the analysis show that simultaneously good corporate governance mechanisms, including managerial ownership, independent board of commissioners, institutional ownership, audit committee size and audit committee financial expertise have an effect on earning management. The results of the partial analysis show that the independent board of commissioners and the size of the audit committee have no effect on earning management, while managerial ownership, institutional ownership and financial expertise of the audit committee have a positive and significant effect on earning management.
THE IMPACT OF INTELLECTUAL CAPITAL ON FIRM VALUE AND FINANCIAL PERFORMANCE AS INTERVENING VARIABLES IN MANUFACTURING COMPANIES IN THE BASIC AND CHEMICAL INDUSTRIAL SECTORS ON INDONESIA STOCK EXCHANGE YEAR 2012-2020 Pertiwi Marpaung; Rina Br Bukit; Yeni Absah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.634

Abstract

This study aims to determine the effect of intellectual capital on firm value and financial performance as an intervening variable. In addition, this study also aims to determine whether financial performance can be used as an intervening variable in this research model.This type of research is quantitative research. The population in this study are manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange. Samples were taken using a non-probability sampling technique with purposive sampling method, so that 13 companies were selected with 117 total observations. The data analysis technique used path analysis technique.The results of the analysis show that VACA and VAHU have no significant effect on financial performance while STVA has a significant effect on financial performance. VACA and VAHU have a significant effect on firm value while STVA has no significant effect. The financial performance variable cannot mediate the effect of VACA and VAHU on firm value while it can mediate the effect of STVA on firm value.
THE INFLUENCE OF AUDITOR ETHICS, AUDITOR QUALITY, INDEPENDENCE, AND AUDITOR COMPETENCE ON FRAUD PREVENTION IN PUBLIC ACCOUNTING OFFICE IN MEDAN CITY Aremi Evanta Br Tarigan; Johanna Gracella Tambunan; Ruth Inggrid Hutauruk; Rina Br Bukit
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2413

Abstract

Fraud is any illegal act of intentionally manipulating others or making false statements. Preventive measures must be taken to prevent significant reputational loss or reputational damage to institutions and individuals. Therefore, fraud prevention can be influenced by several variables. This study aims to detect the effect of auditor ethics, audit quality, independence and auditor competence on fraud prevention. The number of samples used in this study consisted of 60 appraisers and were processed using purposive sampling method using SPSS vers 26. The conclusion of this study results in that auditor competence has an influence on fraud prevention while auditor ethics, auditor quality and independence have no influence on fraud prevention
THE IMPLEMENTATION OF ACCOUNTANTS’ PROFESSIONAL CODE OF ETHICS IN DEVELOPED AND DEVELOPING COUNTRIES: A LITERATURE REVIEW Finka Azzahra Utami Masse; Yolanda Angel; Rina br Bukit
Utsaha (Journal of Entrepreneurship) Vol. 2 Issue. 4 (2023)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i4.438

Abstract

The accounting profession has a crucial role in maintaining integrity and transparency in corporate financial reporting, which has a direct impact on investor confidence and financial market stability. Therefore, all accountants in both developed and developing countries must respect the code of ethics issued by the professional association of accountants. This research aims to compare the implementation of accounting codes of ethics in developed and developing countries to identify the differences and similarities in ethical accounting practices. This research describes the differences in the context of accounting ethics between developed and developing countries and their implications for accounting practice. In addition, this research also highlights the challenges that developing countries face in implementing the principles of accounting ethics codes and examines the opportunities for improvement in the accounting field. This research uses a qualitative descriptive approach using the literature review method. This research identifies that within the past years, cases of violating the professional code of ethics of accountant have occurred in both developed and developing countries. Every accountant, whether in developed or developing countries, is expected to adhere to these principles in their practice. Furthermore, implementing these principles is essential to maintaining public trust and the sustainability of the accounting profession.
Co-Authors Aremi Evanta Br Tarigan Finka Azzahra Utami Masse Johanna Gracella Tambunan Pertiwi Marpaung Ruth Inggrid Hutauruk Sambas Ade Kesuma yeni absah Yolanda Angel Yosep Halomoan Sirait