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Annisa Fithria
Contact Email
annisa.fithria@act.uad.ac.id
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+6281375740543
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reksa@act.uad.ac.id
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Kampus 1 Universitas Ahmad Dahlan Jalan Kapas No. 9 Semaki, Umbulharjo, Daerah Istimewa Yogyakarta, Indonesia
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Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Published by Universitas Ahmad Dahlan
ISSN : 20896581     EISSN : 26143720     DOI : https://doi.org/10.12928/j.reksa
Core Subject : Economy, Humanities,
Humanities Economics, Econometrics & Finance
Jurnal REKSA memuat "original articles" dan artikel tersebut belum dimuat atau diproses di jurnal lain. Sektor Privat: Akuntansi Keuangan dan Pasar Modal Akuntansi Manajemen dan Keperilakuan Sistem Informasi Akuntansi Pengauditan Etika Profesi Perpajakan Akuntansi dan Pengauditan Syariah Pendidikan Akuntansi Corporate Governance Sustainability Sektor Publik: Akuntansi Keuangan Organisasi Publik Akuntansi Manajemen dan Penganggaran Sistem Informasi dan e-Government Auditing dan Pengukuran Kinerja Good Public Governance Sustainability Sektor UMKM: Akuntansi Keuangan UMKM Akuntansi Syariah UMKM Akuntansi Manajemen dan Penganggaran UMKM Sistem Informasi UMKM Auditing dan Pengukuran Kinerja UMKM Good Governance Sustainability
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3 Documents
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Search results for , issue "Vol. 9 No. 2 (2022)" : 3 Documents clear
Analysis of Opportunistic Behavior, Monitoring Mechanisms and Financial Distress on Earnings Management: Evidence from Indonesia Dian Agustina; Nur Anita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 2 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i2.6521

Abstract

This study aims to examine the relationship between opportunistic behavior, monitoring mechanisms, and financial distress on earnings management. The population of this study is 796 companies listed in the Indonesia Stock Exchange year 2015-2019. Fourty three sample companies were selected using purposive sampling method, resulting 215 firm-year observation data. Using ordinary least square (OLS) regression as the main data analysis, the study observed that monitoring mechanism variable proxied by leverage has a positive effect on earnings management. However, there is no correlation between opportunistic behavior proxied by free cash flow and profitability as well as financial distress proxied by Altman Z-Score on earnings management. A robustness test using additional data of the samples companies during the COVID-19 pandemic was carried out. The test provides evidence that the results of this study's are robust. This study contributes empirically to the literature on the relationship between opportunistic behavior using free cash flow and profitability proxies, monitoring mechanisms using leverage, financial distress, and earnings management. It also provides valuable information for stakeholders to observe the quality of firm’s financial statements.
The Moderating Effect of Subjective Well-Being and Proactive Personality in the Relationship between Job Insecurity and Turnover Intention Among Auditors Fairiz Ayesha Achmad; Andi Ina Yustina
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 2 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i2.6993

Abstract

This study examines whether job insecurity among auditors who work at a public accounting firm in Jakarta associates with their turnover intention and whether subjective well-being and proactive personality have a moderating effect. The data of the study were collected from a web-based questionnaire that amounted to 166 auditors in Jakarta, Indonesia, and used the SEM-PLS approach in testing the hypotheses. This study found that job insecurity has a positive relationship with turnover intention as well as a proactive personality relationship with turnover intention. This study found a negative relationship between subjective well-being and turnover intention. However, the moderating effect of subjective well-being and proactive personality was not proven in this study. Therefore, future studies are recommended to explore external turnover and test the construct in different fields or areas to get more significant results.
Free Cash Flow, Financial Distress, and Earnings Management: The Moderating Role of Independent Commissioner Rafi Anan Dzulfikar; Amrie Firmansyah
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 2 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i2.7333

Abstract

This study examines the effect of free cash flow and financial distress on earnings management. In addition, this study also examines the role of the independent commissioner as a moderator in the relationship between the independent and dependent variables. The research data is obtained from the financial statements of transportation sub-sector companies in Indonesia listed on the Indonesia Stock Exchange (IDX) for 2018-2020. Based on the purposive sampling method, the final samples used in this study amounted to 87 observations. This study concludes that free cash flow is negatively associated with earnings management, while financial distress is positively associated with earnings management. This study also finds that independent commissioners strengthen the negative effect of free cash flow on earnings management, and independent commissioners weaken the positive effect of financial distress on earnings management. This study indicates that the Financial Services Authority (OJK) needs to carry out supervision and improvement related to the provisions on the recruitment of independent commissioners to improve corporate governance and investor protection.

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