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All Journal International Journal of Social Science and Business Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society
Feni Wilamsari
Universitas Panca Marga
Humanities Economics, Econometrics & Finance Social Sciences

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Financial Distress and Earnings Management: The Role of Internal Control as Moderating Variable Feni Wilamsari; Siti Maria Wardayati; Agus Wahyu Winarno
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.46510

Abstract

Various types of potential risks, such as the COVID-19 pandemic we are currently facing, will ultimately affect the success of business performance. Therefore, in an effort to cover up these problems, managers sometimes make various efforts to maintain corporate image, one of which is earnings management. Earnings management actions are often seen as opportunistic behavior that harms many parties, especially investors. Using a sample of manufacturing companies listed on the Indonesian Stock Exchange for the period 2017-2019, this study investigates the effect of financial distress on earnings management behavior and further investigates the role of internal control as moderation. The results show that companies under higher financial distress pressure tend to have managers practice earnings management to cover up poor performance. In addition, the leverage control variable has an influence on earnings management. Internal control able to moderate the relationship between financial distress and earnings management. This study provides additional information on earnings management and the role of internal control for companies with financial distress. Furthermore, this research also has implications for regulators regarding the importance of internal control standards for companies.
IT Capability, Audit Risk and the Role of Internal Control Feni Wilamsari; Umi Rahmadhany; Titik Musriati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1072

Abstract

Technology investment is important for a company, especially in the era of the industrial revolution 4.0 and 5.0. which both emphasize the importance of utilizing information technology and its users to increase competitive advantage. Optimum utilization of information technology will have an impact on reducing audit risk through the effectiveness of the internal control function. This study aims to analyze whether information technology capabilities affect audit risk and internal control quality in banking companies listed on the IDX during the 2019-2022 observation. The data sources used in this analysis use secondary data sourced from financial reports and annual reports of banking companies. Samples were selected based on predetermined criteria. The data analysis technique is panel data using Eviews 9. The test results show that 1) Information technology investment has a significant effect on audit risk, 2) Internal control moderates the effect of information technology investment on audit risk. 3) ROA as a control variable has no influence on audit risk.
Electric Canting Innovation for Production Cost Efficiency in Randu7 Mulia Batik SMEs Probolinggo Feni Wilamsari; Moh. Fendi Hariyanto; Nanda Bagus Ferdiansyah; Budi Dwi Cahyono
IMPOWERMENT SOCIETY Vol 6 No 2 (2023): August 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v6i2.1102

Abstract

This research presents an effort to innovate electric canting by utilizing the micro heater element in solder (MHE), where MHE is active when it receives electricity. MHE acts as an element that converts electrical energy into heat, and with a relatively stable temperature, MHE can heat the malam liquid storage tube. The hot malam tube will be filled with solid malam until the malam melts and can be applied to cloth. In addition, an on off button is also installed which functions to transmit and cut off electricity to the MHE or in other words adjusts to user needs. The implementation of the use of electric canting started at Batik Randu7Start and then it can also be implemented at other hand-written batik SMEs in Probolinggo. The benefits of this electric canting aside from overcoming the problems that exist in UMKM Batik Randu7, what is no less important is being able to reduce production costs when compared to using manual canting. With this, it is also hoped that MSMEs can continue to grow batik and create competitive advantages in the market.
Co-Authors Budi Dwi Cahyono Moh. Fendi Hariyanto Nanda Bagus Ferdiansyah Siti Maria Wardayati Titik Musriati Umi Rahma Dhany Wahyu Agus Winarno