Pengaruh Intellectual Capital dan Diversity Gender terhadap Financial Distress Dimoderasi oleh Firm Size

The study aimed to investigate the effect of intellectual capital and gender diversity on financial distress as measured by Zmijewski where firm size was as moderating variable. Population involved was that the company properties and real estate listed on the Indonesia Stock Exchange in the period of 2020 until 2021, 130 companies were as the population and the samples were chosen by using purposive sampling. The samples that met the criterion were 100 companies. The hypotheses were investigated by using Moderated Regression Analysis. The results revealed that intellectual capital has a negative effect on financial distress, gender diversity had a positive effect on financial distress. Firm size as moderation strengthens the relationship of intellectual capital and firm size as moderation weakens the relationship gender diversity to financial distress.Companies can pay attention to factors outside the financial statements by increasing intellectual capital in terms of resources, so that the company is able to organize financial performance well so as to avoid financial distress. In addition, the factor of gender diversity as a determinant of the decision making of the board of directors is based on gender. This has an effect on optimal and dynamic decision making. So as to improve the Company's performance and minimize the occurrence of financial distress

Perilaku Manajemen Laba Pada Masa Pandemi: Studi Pada Industri Perbankan

The purpose of this study is to evaluate how corporate social responsibility and firm size moderated by good corporate governance affect earnings management. The financial statements of companies listed on the IDX for 2019–2021 are the data used in this analysis. The Indonesia Stock Exchange (IDX) website provides information for this research (www.idx.co.id). There are 45 companies and 135 samples registered in 2019 to 2021. The sample in this study is the banking industry sector. There are 40 companies that meet the criteria. This study aims to determine whether corporate social responsibility and company size affect earnings management. As a result, there is no effect of corporate social responsibility moderated by good corporate governance on earnings management. This study shows the results that corporate social responsibility, profitability, leverage, and audit firm have no effect on earnings management. Likewise, corporate governance as moderated variable has no effect on earnings management, but managerial ownership and the board of commissioners as proxies of corporate governance show that they are able to weaken the influence of corporate social responsibility and company size on earnings management, while firm size moderated by good corporate governance has a positive effect on earnings management to reduce the company’s practice in doing earnings management

Capital Structure, Accounting Conservatism, Agency Cost, dan Firm Value

The purpose of this research is to evaluate how capital structure, accounting conservatism, and  agency cost impact firm value. The financial reports companies listed on the IDX in 2019–2021 are data utilized in this analysis. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research. There are 671 companies listed in 2019, 716 in 2020, and 769 in 2021. The samples in this research are non-cylicals consumer sector companies. There are 87 companies which was fit the criteria. The study aimed to investigate whether capital structure, accounting conservatism, and agency cost had an effect on firm value. Consequently, there was no effect of the company's capital structure on firm value. This indicates that shareholders are not too focused on capital structure to assess a company. However, companies that had high agency costs followed by good management. Thus, firm value was also high because it could be taken into consideration by shareholders to oversee management actions to support a better firm value. Then, accounting conservatism which showed caution over uncertainty in maintaining the quality of reported earnings. Accounting conservatism has a negative effect on firm value, this indicates that shareholders prefer companies that do not carry out accounting conservatism so that there is no early recognition of losses and company profits remain high

DO GOOD CORPORATE GOVERNANCE (GCG) AND INTEGRATED CORPORATE GOVERNANCE (ICG) IMPROVE PERFORMANCE AND REDUCE FRAUD IN INDONESIAN PUBLIC BANKING?

Tujuan dari penelitian ini adalah untuk menguji apakah penerapan GCG dan ICG meningkatkan kinerja dan mengurangi fraud pada perbankan umum di Indonesia dengan menggunakan Asset Quality sebagai variabel moderasi. Penelitian ini merupakan penelitian kausalitas dengan sampel 27 bank pada periode 2015-2018. GCG dan ICG dinilai menggunakan analisis isi atas pengungkapan yang tersedia dalam laporan tahunan bank. Kinerja diukur dari kinerja saham dan kinerja keuangan. Fraud diukur berdasarkan Beneish M. Score (2009) menggunakan 5 (lima) indeks yang mengukur DSRI, GMI, AQI, SGI, dan TATA. Model Persamaan Struktural Partial-Least Square (PLS-SEM) digunakan dalam pengujian model penelitian. Hasil penelitian ini menunjukkan bahwa GCG berpengaruh positif terhadap Kinerja Saham, dan Kinerja Keuangan serta berpengaruh negatif terhadap Fraud. Sedangkan ICG berpengaruh positif terhadap Kinerja Saham, dan Kinerja Keuangan, namun tidak berpengaruh terhadap Fraud. Variabel kontrol Leverage (Lev) berpengaruh negatif terhadap Kinerja Saham, Capital Adequacy Ratio (CAR) berpengaruh positif terhadap Kinerja Keuangan, dan Loan to Deposit Ratio (LDR) berpengaruh positif terhadap Fraud. Kualitas Aset sebagai variabel pemoderasi dapat memperkuat pengaruh GCG terhadap Kinerja Keuangan dan Fraud. Hal ini juga dapat memperkuat pengaruh ICG terhadap Kinerja Keuangan. Namun variabel pemoderasi Kualitas Aset tidak memperkuat pengaruh GCG terhadap Kinerja Saham, juga tidak memperkuat pengaruh ICG terhadap Kinerja Saham dan Fraud. Pada F-Test, GCG dan ICG secara simultan berpengaruh terhadap Kinerja Saham, Kinerja Keuangan, dan Fraud.   The purpose of this study is to examine whether the implementation of GCG and ICG increase performance and reduce fraud on public banking in Indonesia while using Asset Quality as a moderating variable. This study is a causality study with 27 banks as samples on the period of 2015-2018. GCG and ICG assessed using content analysis on disclosures that are available in the bank's annual report. Performance is measured from stock performance and financial performance. Fraud is measured based on Beneish M. Score (2009) using the 5 (five) indexes measuring DSRI, GMI, AQI, SGI, and TATA. Partial-Least Square Structural Equation Model (PLS-SEM) was used in testing the study model. The result of this study showed that the GCG impact positively on the Stock Performance, and Financial Performance and impact negatively on Fraud. ICG on the other hand impact positively on Stock Performance, and Financial Performance, however, there is no influence against Fraud. The control variable Leverage (Lev) shows a negative influence on Stock Performance, the Capital Adequacy Ratio (CAR) shows a positive influence on Financial Performance, and the Loan to Deposit Ratio (LDR) shows a positive influence on Fraud. Asset Quality as a moderating variable can strengthen the influence of GCG on Financial Performance and Fraud. It can also strengthen the influence of ICG on Financial Performance. However, the moderating variable Asset Quality did not strengthen the influence of GCG on Stock Performance, nor did it strengthen the influence of ICG on Stock Performance and Fraud. In F-Test, GCG and ICG were simultaneously affecting the Stock Performance, Financial Performance, and Fraud

Keberhasilan Corporate Turnaround Pada Perusahaan Yang Mengalami Financial Distress di Masa Pandemi COVID-19

This study intended to examine how company turnover was measured in Indonesian stock real estate markets and real estate companies in 2019-2020. The logistic regression analysis of assets retrenchment, expense retrenchment, free assets, and company size was adopted for the study to quantify corporate turnaround. There were 76 firms involved in real estate and property, according to the Indonesia Stock Exchange. Only 56 real estate and property companies out of that total satisfy the requirements or were eligible to be included as the sample. The researcher employed the sampling approach to select a sample that met a set of criteria to determine this sample. The sample taken by the researcher is in the form of financial statements which are a source of quantitative data from the official website. The result of this study proves that free assets and company size have a positive and significant effect on a company’s ability to successfully implement a corporate turnaround as evidenced by a significance value of more than 0.05. Meanwhile, the variables of asset retrenchment and expenses retrenchment have no significant effect on the Company's success in carrying out corporate turnaround as evidenced by a significance value of less than 0.05

Pengaruh Kepemilikan Manajerial, Kinerja Keuangan, dan Kualitas Audit terhadap Kecurangan Laporan Keuangan

Fraudulent financial reporting can be detrimental to various parties. Therefore, it is essential to identify the factors that can cause fraudulent financial reporting to prevent its occurrence. This study aims to investigate and evaluate how managerial ownership, financial performance, and audit quality affect fraudulent financial reporting. This research used secondary data from company financial and annual reports. Sample used in this study were companies in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021. Multiple linear regression analysis and purposive sampling method with 134 samples covering the 2019–2021 period was employed in this research. This study shows that financial performance proxied by leverage and profitability ratio, managerial ownership, and audit quality does not affect fraudulent financial reporting, while financial performance proxied by the liquidity ratios has negative affect towards fraudulent financial reportin

Faktor-Faktor yang Memengaruhi Nilai Perusahaan dengan Akuntansi Lingkungan sebagai Variabel Moderasi

This study aims to analyze the effect of environmental accounting as a moderating variable on the relationship with factors that affect firm value consisting of firm size, profitability, board of commissioners size, and firm age. The population of this study is the Consumer Cyclicals sector companies in hotels that are officially listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. By using purposive sampling, the sample of this research are 54 companies. The criteria for the sample companies used are companies that are Consumer Cyclicals sector companies in hotels that are officially listed on the IDX on an ongoing basis during the period 2019 to 2021, companies that publish an annual report on the IDX for a specified period, and its financial statements are reported using the rupiah currency. This research method uses a quantitative approach with data analysis using Moderated Regression Analysis (MRA). The  results  of  the  study  simultaneously  firm size, profitability, board of commissioners size, and firm age  affect  the  firm value  of  the  Consumer Cyclicals sector companies in hotels on  the  Indonesia  Stock  Exchange  in  the  2019- 2021  period  of  16.3%  the  remaining  influenced  by  other variable. Based on the conclusions generated from the factors used that affect firm value, only firm size has an significant effect on firm value, while other factors such as profitability, board of commissioners size, and firm age have no significant effect on firm value

Pengaruh Lingkungan Yang Dimoderasi Oleh Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Pandemi Covid-19

The objective of this study was to investigate the relationship between environmental performance and firm value as well as the relationship between environmental disclosure and firm value. The effect of each of these independent variables on the value of the company as well as the study's objective could also be moderated by the company size. There were 62 samples of companies that were listed on the Indonesia Stock Exchange between 2019 and 2021. Data analysis was examined by using multiple linear regression analysis with Moderate Regression Analysis method using SPSS 25 for further details. As a result, disclosure and environmental performance on firm value were significantly positive. Next, firm size as a moderator of firm value strengthens its effect, which was significant positive. Meanwhile, the effect of environmental performance did not moderate firm value

FILSAFAT ILMU DALAM PERKEMBANGAN BASIS STANDAR AKUNTANSI: RULES BASED MENJADI PRINCIPLE BASED

Accounting science is part of the philosophy of science, which according to Thomas Khun a science can not be separated from the paradigm revolution. This article aims to explain the development of the basis of accounting standards in Indonesia, which was originally rules based and shifted to principle based. The method used in this article is a literature study. An analytical tool for Khun's paradigm revolution in science that occurred in the development of the basis of accounting standards. The results of this article explain that rules based is a paradigm and prior knowledge. Then the emergence of anomalies in the form of fraudulent financial statement presentations and the existence of globalization created a crisis. The crisis will be the basis of the accounting standards used. IFRS with principles based is a new paradigm and a solution to the crisis. Until now, principle based has become a new knowledge in accounting science

Unsigned/Partial Name - Postcard To Anna Julia Cooper 3

https://dh.howard.edu/ajc_corres/1119/thumbnail.jp