Vika Indah Rahayu
Universitas Adiwangsa Jambi

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Analisis Pengaruh Proporsi Dewan Komisaris, Kepemilikan Manajerial, Free Cash Flow dan Kualitas Audit Terhadap Manajemen Laba pada Perusahaan Bumn yang Terdaftar di Bursa Efek Indonesia Periode 2012—2016 Vika Indah Rahayu
JURNAL RISET AKUNTANSI JAMBI Vol. 3 No. 1 (2020): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.541 KB) | DOI: 10.35141/jraj.v5i1.375

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh proporsi dewan komisaris, kepemilikan manajerial, free cash flow, dan kualitas audit terhadap manajemen laba. Discretionary accrual digunakan sebagai proksi manajemen laba. Sampel penelitian adalah 10 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia, dipilih menggunakan purposive sampling selama periode penelitian, tahun 2012 - 2016. Data dianalisis menggunakan regresi berganda. Berdasarkan hasil pengujian disimpulkan bahwa proporsi dewan komisaris independen, kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba, sedangkan free cash flow dan kualitas audit berpengaruh negatif dan signifikan terhadap manajemen laba.
Determinan keputusan nasabah menggunakan produk perbankan (studi kasus nasabah Bank Syariah Indonesia Kantor Cabang Pembantu Muara Bulian) Vika Indah Rahayu; Eva Setiarini Damanik; Liona Efrina; Parassela Pangestu Primadiva
Jurnal Paradigma Ekonomika Vol. 18 No. 1 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v18i1.27500

Abstract

This study aims to determine service, bank characteristics, knowledge, location on customer decisions in using Bank Syariah Indonesia (Case Study of Muara Bulian Central Branch Office). This study used a sampling technique with a sample of 100 customers of Bank Syariah Indonesia Muara Bulian Sub-Branch Office. The method of this research is to use a qualitative research method with the help of the SPSS application as a means of calculating the data that has been obtained. This study uses 4 variables, namely service, bank characteristics, knowledge, location. The results of this study show that partially the characteristics of the Bank are in the very good category, namely the index value is 4.87, Service is in the good category at 4.11, Knowledge is in the fairly good category at 3.4, and Location is in the good category at 3.9.