Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil

Andira, Mira Hasta; Ratnadi, Ni Made Dwi

doi:10.24843/eja.2022.v32.i01.p11

Cited by 3 publications

(4 citation statements)

References 10 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…2) Proportion of female councils (B_WOM) the number of female councils in each BUS (Robi Nurwahyudi et al, 2020) number of female directors*100% total of the entire board of directors 3) Board economics education (KD_EDU) is education for the chairman of the board Measured by whether or not the chairman of the board of directors has an education in Economics, Finance and Accounting (Andira & Ratnadi, 2022).…”

Section: Independent Variablementioning

confidence: 99%

The Effect Characteristics Board of Directors on The Financial Performance of Sharia Commercial Banks in Indonesia

Ramdani¹,

Umar

Muflih

2023

Indones. J. Econ. Manag.

View full text Add to dashboard Cite

Islamic commercial banks in Indonesia have not yet been included in the list of the top Islamic banks in the world with the potential for the largest Muslim population in the world which should be able to make their Islamic commercial banks enter the world's top Islamic banks. The average ROA of Islamic commercial banks is mostly below the ROA standard set by Bank Indonesia (1.5%). This research was conducted at Islamic commercial banks registered with OJK in 2011-2021 and uses secondary data sourced from annual reports. Analysis of this research data using E-Views software viaRandom Effects Model. The results of the analysis prove that board size, BOPO and NPF have a negative effect on ROA. The age of the chairman of the board and the education of the chairman of the board have a positive effect on ROA. The proportion of female boards, FDR, GDP, inflation and remuneration have no effect on ROA, so that the macroeconomic indicators: GDP and inflation have no effect on ROA of Islamic Commercial Banks.

show abstract

Section: Independent Variablementioning

confidence: 99%

The Effect Characteristics Board of Directors on The Financial Performance of Sharia Commercial Banks in Indonesia

Ramdani¹,

Umar

Muflih

2023

Indones. J. Econ. Manag.

View full text Add to dashboard Cite

show abstract

“…García-Sánchez et al (2017) direksi yang ahli keuangan dapat mengawasi metode pencatatan akuntansi dan keandalan laporan keuangan, kemudian dapat mencegah terjadinya laporan keuangan yang curang. Andira & Ratnadi (2022) ketika jumlah direksi berlatar belakang pendidikan akuntansi atau keuangan tinggi, maka dapat mengurangi terjadinya tindak curang terhadap laba.…”

Section: Pendahuluanunclassified

“…Selain itu menurutnya, memiliki satu anggota saja yang ahli dalam keuangan membuat anggota direksi lain lebih sensitif terhadap kualitas dan transparansi laporan keuangan (Rostami & Rezaei, 2022). Andira & Ratnadi (2022) Model M-skor digunakan untuk mendeteksi kemungkinan perusahaan yang memenuhi pengukuran terjadi kecurangan laporan keuangan. Penelitian ini menggunakan lima faktor dari M-skor dengan mengecualikan SGAI, DEPI, dan LVGI.…”

Section: Pendahuluanunclassified

Perspektif Fraud Diamond dalam Mendeteksi Kemungkinan Kecurangan Laporan Keuangan

Putri

Januarti

2023

E-Jurnal Akuntansi

View full text Add to dashboard Cite

The reliability of BUMN financial reports is not only observed by internal ministries, but the public also supervises them. The research objective is to obtain empirical evidence of the relationship between financial stability, ineffective supervision, rationalization, and the capability function of the board of directors to the possibility of fraudulent financial reporting. The research sample is a BUMN company on the Indonesia Stock Exchange (IDX) which is determined by purposive sampling technique. Data analysis technique using logistic regression. The results of the study show that financial stability, ineffective supervision, rationalization, and the capability of the directors do not affect the possibility of fraudulent financial reporting. The implications of this research for stakeholders and subsequent research are to obtain information about the possibility of fraud in the financial statements of BUMN companies. Keywords: Fraud Diamond; Financial Statement Fraud; State-Owned Company

show abstract

“…Semakin sering rapat komite audit, semakin mudah bagi komite audit untuk mengawasi kegiatan perusahaan manajemen. Frekuensi rapat komite audit berpengaruh negatif terhadap manajemen laba Andira & Ratnadi, (2022). Komite audit memiliki pengaruh negatif terhadap Real Earnings Managementkarena dengan adanya komite audit kegiatan manajer diawasi, sehingga sukar untuk melakukan real earnings management.…”

Section: Peran Media Coverage Dalam Memoderasi Pengaruh Komite Audit ...unclassified

Peran Media Coverage Atas Pengaruh Corporate Governance Dan Pengungkapan Manajemen Resiko Terhadap Real Earnings Management

Herawati,

Daeli,

Julia

2023

j. inf. perpajak. akunt. keuang. n.a.

View full text Add to dashboard Cite

This study aims to examine the effect of corporate governance and risk management disclosure on real earnings management. In addition, this study also investigates the role played by the media (media coverage) and examines whether the media has an influence on real earnings management. The data analysis method in this study is a causality test using multiple regression analysis with moderation (Moderated Regression Analysis). The sample for this study used purposive sampling with a sample of consumer goods sector companies on the Indonesia Stock Exchange for the period 2019 – 2021. The results showed that independent commissioners and audit committees have a negative effect on real earnings management, disclosure of risk management and media coverage have no effect on real earnings management. Media coverage strengthens the influence of the Independent Commissioner on real earnings management, but does not strengthen the influence of the Audit Committee on real earnings management.

show abstract

Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil

Cited by 3 publications

References 10 publications

The Effect Characteristics Board of Directors on The Financial Performance of Sharia Commercial Banks in Indonesia

The Effect Characteristics Board of Directors on The Financial Performance of Sharia Commercial Banks in Indonesia

Perspektif Fraud Diamond dalam Mendeteksi Kemungkinan Kecurangan Laporan Keuangan

Peran Media Coverage Atas Pengaruh Corporate Governance Dan Pengungkapan Manajemen Resiko Terhadap Real Earnings Management

Contact Info

Product

Resources

About