Dimas Rama Pramudia
Universitas Balikpapan

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Pengaruh Corporate Governance Dan Earning Management Terhadap Kinerja Perusahaan Dengan Political Connections Sebagai Variabel Modertating Sektor Barang Konsumsi Di Bursa Efek Indonesia Wiwik Saraswati; Nurlia *; Dimas Rama Pramudia
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Company performance is a measure of whether the company is good or not, company performance as measured by the amount of company profits will increase investors to invest their capital. Good corporate governance will improve company performance so that company value will increase, while earnings management is an act of managers in engineering accounting information so that recorded profits are in accordance with the wishes of managers, both for personal and corporate interests. Political connection as a moderating variable is able to strengthen the relationship of earnings management to company performance but cannot be a moderating relationship between governance and company performance. The population in this study were companies in the consumer goods industry sector that were listed on the IDX for the period 2019 - 2021. The sampling technique used was purposive sampling and a total of 35 companies were obtained with 82 observations.
ANALISIS STRUKTUR MODAL, PERTUMBUHAN DAN GCG TERHADAP KINEJA PERUSAHAAN PADA INDUSTRI Consumer Goods YANG TERDAFTAR DI BEI Wiwik Saraswati; Dimas Rama Pramudia; Ziad Nazila Hakil Udhma
MEDIA RISET EKONOMI [MR.EKO] Vol 2 No 4 (2023): MEDIA RISET EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v2i4.332

Abstract

This research aims to determine how the influence of capital structure (Dunnas et al., 2020), company growth (Ismiyanti, 2022), and the board of commissioners (Ayu et al., 2019) on company value (Kolamban et al., 2020) on(Kolamban et al., 2020)The IDX used 23 samples from 53 populations. The results of this study show that the capital structure has a significant positive effect on the value of the company, this certainly makes the efficiency of using the capital structure on maximum debt will have a positive impact on the funding of a company. The growth of the company has no effect on the value of the company. The greater the growth rate of the company, the higher the costs needed to manage the company's operational activities. The company will focus its funds more on the company's growth needs than shareholder welfare.