Aminul Amin - Academia.edu (original) (raw)
Papers by Aminul Amin
International Journal of Research in Social Science and Humanities
TEST Engineering & Management, Jan 25, 2020
This study aims to examine the effect of independent board on earnings management with auditor qu... more This study aims to examine the effect of independent board on earnings management with auditor quality as moderating. Auditor quality is the focus of this study, because the auditor's reputation is predicted to reduce the level of earnings manipulation. Auditor quality is measured using industry specialties that describe the market share of audit services in the same industry and auditor size (big four). Both auditor quality measurements encourage researchers to examine the difference in influence between the quality of industry specialization auditors and big four auditors. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2016 with 130 companies and the number of observations was 322 cases. The research design uses the Moderating Regression Analysis with audit quality variables as moderating. The results of this analysis conclude that the interaction of independent boards with big four auditors increases the effectiveness of monitoring and monitoring the financial reporting process. This is likely related to the auditor's selection decision as the authority of the board of boards, while the independent board reinforces the decision of the choice of a reputable auditor (big four auditor). This study aims to examine the effect of independent board on earnings management with auditor quality as moderating. Auditor quality is the focus of this study, because the auditor's reputation is predicted to reduce the level of earnings manipulation. Auditor quality is measured using industry specialties that describe the market share of audit services in the same industry and auditor size (big four). Both auditor quality measurements encourage researchers to examine the difference in influence between the quality of industry specialization auditors and big four auditors. The study was conducted on manufacturing companies listed on the Indonesia
Jurnal Manajemen Dirgantara, Jul 30, 2023
Salah satu elemen yang dapat meningkatkan kepercayaan publik atau publik sehingga meningkatkan ni... more Salah satu elemen yang dapat meningkatkan kepercayaan publik atau publik sehingga meningkatkan nilai perusahaan adalah laporan keberlanjutan. Perusahaan harus bertindak secara bertanggung jawab dan transparan dalam melaksanakan kewajiban sosial dan lingkungannya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel moderating yaitu pengungkapan Sustainability Report terhadap nilai perusahaan dan profitabilitas. Perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai dengan tahun 2021 dijadikan sebagai sampel penelitian. Analisis statistik deskriptif, uji asumsi tradisional, analisis regresi linier berganda, uji MRA, dan uji hipotesis dengan uji t dan uji R2 adalah teknik statistik yang digunakan dalam penelitian ini. Temuan penelitian ini menunjukkan bahwa menerbitkan laporan keberlanjutan tidak ada kaitannya dengan nilai atau profitabilitas perusahaan.
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis, Mar 31, 2021
This research aims to determine the direct influence between brand image and product quality on c... more This research aims to determine the direct influence between brand image and product quality on consumer loyalty through customer satisfaction as an intervening variable. The population used in this research were all consumers who buy and wear sketchers shoes in Malang. The total samples of 70 respondents using accidental sampling. Data analysis method using path analysis (path analysis). The results of this research indicate the coefficient of determination of multiple correlation (R2) is 0.813 or 81.3%, the remaining 18.7% is influenced by other independent variables not included in this study and F count = 129.467 at a significance level of 0.000 so that it can be concluded that the variables Free consisting of brand image (X1) and product quality (X2) has a significant effect on the dependent variable of satisfaction (Y).
ABSTRAKPenelitian ini bertujuan menguji pengaruh karakteristik Dewan Komisaris terhadap kualitas... more ABSTRAKPenelitian ini bertujuan menguji pengaruh karakteristik Dewan Komisaris terhadap kualitas laba dengan kualitas auditor sebagai variabel pemoderasi. Pengujian dilakukan terhadap perusahaan di lingkungan bisnis dengan kepemilikan terkonsentrasi.Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2011-2014 berjumlah 138 perusahaan. Setelah diseleksi berdasarkat data outlier, jumlah sampel yang memenuhi persyaratan data adalah 122 perusahaan dengan 322 pengamatan. Metode analisis menggunakan moderated regression analysis, dengan kualitas auditor sebagai variabel pemoderasi.Hasil penelitian menunjukkan (1) independensi Dewan Komisaris, keahlian Dewan Komisaris, dan ukuran Dewan Komisaris berpengaruh positif terhadap kualitas laba. Sebaliknya, rapat Dewan Komisaris berpengaruh negatif terhadap kualitas laba. (2) Kualitas auditor, sebagai variabel pemoderasi, memperkuat pengaruh independensi Dewan Komisaris terhadap kualitas laba. (3) Mekaniseme monitoring independensi Dewan Komisaris, yang diperkuat kualitas auditor, terhadap kualitas laba ada kecenderungan semakin lemah pada konsentrasi kepemilikan lebih dari 50%. Sebaliknya, mekanisme monitoring keahlian dan ukuran Dewan Komisaris terhadap kualitas laba ada kecenderungan semakin kuat pada konsentrasi kepemilikan lebih dari 50%.Implikasi penelitian ini. Pertama, pada kontek kepemilikan terkonsentrasi, pemilik mayoritas memiliki kontrol yang kuat sehingga berdampak pada efektifitas monitoring Dewan Komisaris terhadap kualitas laba. Kedua, untuk meningkatkan efektifitas monitoring, independensi Dewan Komisaris dan auditor berinteraksi membentuk bundle mechanism yang komplementer dan saling menguatkan dalam monitoring kualitas laba.Kata Kunci: Karakteristik Dewan Komisaris, kualitas auditor, kualitas laba, dan konsentrasi kepemilikan.
International journal of economics, business and management research, 2022
The research objective is to know the effect of accounting conservatism on earnings management wi... more The research objective is to know the effect of accounting conservatism on earnings management with risk management as intervening. The objects observed were property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. This research is a quantitative which uses secondary data with a purposive sampling method, acquired 38 companies. The results of this research indicate that accounting conservatism has a significant positive effect on earnings management, accounting conservatism has a significant negative effect on risk management, risk management has no effect on earnings management, and risk management does not function as an intervening in the effect of accounting conservatism on earnings management.
ABM. Akuntansi Bisnis & Manajemen, Oct 30, 2020
The purpose of this study is to examine and analyze the effect of professional ethics and audit s... more The purpose of this study is to examine and analyze the effect of professional ethics and audit standards on audit opinion and gender as moderating and differentiating the application of professional ethics. The sample of this research is the auditors who work at the Public Accounting Firm in Malang City as many as 39 accountants. The analytical method used is Moderated Regression Analysis (MRA) and difference test. The results showed that there was an influence between professional ethics, audit standards and gender on audit opinion. Gender moderates the effect of professional ethics on audit opinion. Furthermore, it was found that there were differences between the male auditors and the female auditors in terms of the application of professional ethics when conducting audits. There are indications that female auditors prefer to apply professional ethics in conducting audits.
International Journal of Research in Social Science and Humanities, 2023
Profit is the main orientation for every business entity because profit is one of the company's p... more Profit is the main orientation for every business entity because profit is one of the company's performance indicators in order to maintain its sustainability, therefore various strategies are designed and implemented so that the company continues to exist and is able to compete along with increasingly competitive and massive developments. Transfer pricing is a strategy that is often implemented by companies in order to manage resources while achieving profit optimization and as a strategy is certainly influenced by several determinants including Tax minimization, leverage and Good Corporate Governance. This study intends to examine the effect of tax minimization and leverage through the interaction of Good Corporate Governance which is proxied by the number of audit committees with educational backgrounds and accounting experience. The population used are all entities in the industrial sector listed on the Indonesia Stock Exchange, using purposive sampling obtained from 17 selected companies with the observation period 2019-2021 so that a total sample data of 51 is obtained. Moderating Regression Analysis (MRA) is used as a technique to examine the relationship between variables. The test results show that partially Tax minimization, leverage, and Good Corporate Governance have a significant effect on transfer pricing. The test results also show that GCG is able to moderate both tax minimization and leverage on transfer pricing.
DOAJ (DOAJ: Directory of Open Access Journals), May 1, 2016
Penelitian ini bertujuan untuk menguji pengaruh independensi komite audit dan kualitas audit terh... more Penelitian ini bertujuan untuk menguji pengaruh independensi komite audit dan kualitas audit terhadap kualitas laba dan pengaruh interaksi kualitas audit dan independensi komite audit terhadap kualitas laba. Pengujian dilakukan terhadap perusahaan dengan kepemilikan terkonsentrasi. Berbagai tingkat konsentrasi diamati untuk melihat konsistensi model. Moderation regression analysis dengan pengujian hipotesis didesain untuk menjawab pertanyaan tersebut. Penelitian dilakukan terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Sebanyak 124 perusahaan sebagai sampel dengan 402 pengamatan. Hasil penelitian menunjukkan bahwa independensi komite audit dan kualitas audit serta interaksi keduanya dapat meningkatkan kualitas laba, namun pengaruhnya semakin melemah sejalan dengan meningkatnya konsentrasi kepemilikan. Hal ini membuktikan bahwa kepemilikan mayoritas melebihi 50% memiliki kemampuan pengendalian yang kuat. Kontribusi penelitian terutama berkaitan dengan regulasi tentang perlindungan pemegang saham minoritas dan stakeholders yang lain dari tindakan ekspropriasi. Selain itu, perlunya regulasi untuk memperluas pengungkapan struktur kepemilikan pemilik utama (ultimate shareholders). Pengungkapan struktur kepemilikan seharusnya dilaporkan dalam bentuk piramida, sehingga dapat diketahui siapa pengendali sesungguhnya termasuk hak kontrol dan hak aliran kas. Masyarakat umum termasuk investor dapat mendeteksi ada tidaknya praktek ekspropriasi yang merugikan pihak-pihak tertentu.
Jurnal ABM Mengabdi, Dec 2, 2022
Community service activities are a collaboration between STIE Malangkuҁeҁwara Malang and the Sabi... more Community service activities are a collaboration between STIE Malangkuҁeҁwara Malang and the Sabililah Polyclinic, Malang City. The form of this activity is the use of open land around the Sabililah Polyclinic, Malang City by planting various green plants and various kinds of flowers. The results of the activities of planting green plants and ornamental flowers and pots can provide a beautiful, cool, and beautiful environment for the Sabilillah Polyclinic so that visitors and employees feel more comfortable.
Journal of Social Research
Firm value is indicated to be influenced by several factors such as gross profit margin, intellec... more Firm value is indicated to be influenced by several factors such as gross profit margin, intellectual capital, investment opportunity set, and earnings management. This study aims to determine the effect of gross profit margin, intellectual capital, and investment opportunity set either directly or indirectly through earnings management on firm value. This study used a sample of food and beverage companies listed on the IDX for the period 2017-2021 totaling eighteen companies. The study used secondary data with time series and cross-section panel data. The sample selection was carried out by purposive sampling. The analysis technique used to test the hypothesis is path analysis. The quantitative approach was used in this study, with multiple linear regression analysis tools and using the SPSS 22 program. The results showed that partially gross profit margin affects earnings management. Intellectual capital affects earnings management. Investment opportunity set has no effect on earn...
Jurnal Manajemen Dirgantara, Dec 2, 2020
Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Institusional dan ukuran perusah... more Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Institusional dan ukuran perusahaan terhadap tax avoidance dengan Kinerja keuangan sebagai variabel Intervening. Penelitian ini berfokus pada perusahaan sektor finance yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018. Metode pemilihan sampel yang digunakan adalah purposive sampling dengan sampel sebanyak 40 perusahaan selama periode 1 tahun. Metode analisis yang digunakan untuk pengujian adalah Kuantitatif kausalitas. Pengujian dilakukan dengan menggunakan software SmartPLS 3.2.8. Hasil pengujian secara parsial menunjukan variabel Kepemilikan Institusional tidak berpengaruh terhadap tax avoidance. Variabel Ukuran perusahaan berpengaruh positif terhadap tax avoidance. Variabel kinerja keuangan berpengaruh positif terhadap tax avoidance. Variabel Kepemilikan Institusional berpengaruh positif terhadap kinerja keuangan. Variabel Ukuran perusahaan berpengaruh negative terhadap kinerja keuangan. Variabel Kinerja Keuangan mampu memediasi pengaruh variabel kepemilikan institusional terhadap tax avoidance. Dan Variabel Kinerja Keuangan mampu memediasi pengaruh variabel ukuran perusahaan terhadap tax avoidance. Berdasarkan hasil Koefisien determinasi (R²) menunjukan masing-masing nilai dari variabel kinerja keuangan dan tax avoidance sebesar 0,516 dan 0,566 artinya bahwa variabel kepemilikan institusional dan ukuran perusahaan mempengaruhi variabel kinerja keuangan sebesar 51,6% dan tax avoidance sebesar 56,6% dan sisanya dipengaruhi oleh faktor lainnya yang diluar penelitian ini.
Indonesia was producing 64 million ton plastic waste each year. These massive amounts of plastic ... more Indonesia was producing 64 million ton plastic waste each year. These massive amounts of plastic waste will create negative impacts on an environment such as endangering marine ecosystem with almost 3.2 million ton of plastic waste ends up in the sea each year. To reduce an environmental damage caused by plastics waste, a solution to properly recycling this waste is needed. This research has created a recycling method that allows the dissolve of polyethylene plastic bonds into hydrocarbon products. In this research, the objective is to get naphtha product carried out in the process named thermal cracking which intends to break down the complex hydrocarbons in plastic into lighter molecules to obtain hydrocarbons range between C 5-C 11. The process carried out under conditions of 400 o C and 4 kg/cm 2. The naphtha produced from a thermal cracking process has gone through several reliable standard test methods, such as ASTM D 4052 (Density @15 o C), ASTM D 323 (Reid Vapor Pressure), and ASTM D 86 (Atmospherics Distillation). Based on the results, it was found that naphtha product recovered from plastic waste had the same critical parameters with petroleum naphtha, as evidenced by the results of 720 kg/m 3 density, 70 kPa RVP, and has boiling range at 52-170 o C.
Jurnal Manajemen Dirgantara
Salah satu elemen yang dapat meningkatkan kepercayaan publik atau publik sehingga meningkatkan ni... more Salah satu elemen yang dapat meningkatkan kepercayaan publik atau publik sehingga meningkatkan nilai perusahaan adalah laporan keberlanjutan. Perusahaan harus bertindak secara bertanggung jawab dan transparan dalam melaksanakan kewajiban sosial dan lingkungannya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel moderating yaitu pengungkapan Sustainability Report terhadap nilai perusahaan dan profitabilitas. Perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai dengan tahun 2021 dijadikan sebagai sampel penelitian. Analisis statistik deskriptif, uji asumsi tradisional, analisis regresi linier berganda, uji MRA, dan uji hipotesis dengan uji t dan uji R2 adalah teknik statistik yang digunakan dalam penelitian ini. Temuan penelitian ini menunjukkan bahwa menerbitkan laporan keberlanjutan tidak ada kaitannya dengan nilai atau profitabilitas perusahaan.
Jurnal ABM Mengabdi, Dec 2, 2022
Community service activities are a collaboration between STIE Malangkuҁeҁwara Malang and the Sabi... more Community service activities are a collaboration between STIE Malangkuҁeҁwara Malang and the Sabililah Polyclinic, Malang City. The form of this activity is the use of open land around the Sabililah Polyclinic, Malang City by planting various green plants and various kinds of flowers. The results of the activities of planting green plants and ornamental flowers and pots can provide a beautiful, cool, and beautiful environment for the Sabilillah Polyclinic so that visitors and employees feel more comfortable.
International Journal of Research in Social Science and Humanities
Profit is the main orientation for every business entity because profit is one of the company'... more Profit is the main orientation for every business entity because profit is one of the company's performance indicators in order to maintain its sustainability, therefore various strategies are designed and implemented so that the company continues to exist and is able to compete along with increasingly competitive and massive developments. Transfer pricing is a strategy that is oftenimplemented by companies in order to manage resources while achieving profit optimization and as a strategy is certainly influenced by several determinants including Tax minimization, leverage and Good Corporate Governance. This study intends to examine the effect of tax minimization and leverage through the interaction of Good Corporate Governance which is proxied by the number of audit committees with educational backgrounds and accounting experience. The population used are all entities in the industrial sector listed on the Indonesia Stock Exchange, using purposive sampling obtained from 17 selec...
Asian Journal of Economics, Business and Accounting
Many previous researchers have studied the factors causing audit delays such as company size, nat... more Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent. Even researchers found that this phenomenon is still happening as many public companies did that listed on the Indonesian stock exchange. This study aims to determine the effect of industry specialization, audit opinion and size of Public Accounting Firm (KAP) on Audit Delay with firm size as a moderating variable. The sampling technique used purposive sampling and involved 33 mining companies listed on the Indonesian stock exchange. The data analysis method used moderated regression analysis (MRA). The results showed that Industrial Specialization had a positive effect on audit delay. Audit opinion does not affect audit delay. The size of the Public Accounting Firm (KAP) has a positive effect on audit delay. Firm size has no effect on audit delay. Our assumption that firm size is a ...
International Journal of Economics, Business and Management Research
The research objective is to know the effect of accounting conservatism on earnings management wi... more The research objective is to know the effect of accounting conservatism on earnings management with risk management as intervening. The objects observed were property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. This research is a quantitative which uses secondary data with a purposive sampling method, acquired 38 companies. The results of this research indicate that accounting conservatism has a significant positive effect on earnings management, accounting conservatism has a significant negative effect on risk management, risk management has no effect on earnings management, and risk management does not function as an intervening in the effect of accounting conservatism on earnings management.
Indonesian Journal of Community Engagement, 2019
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis, Mar 31, 2021
This research aims to determine the direct influence between brand image and product quality on c... more This research aims to determine the direct influence between brand image and product quality on consumer loyalty through customer satisfaction as an intervening variable. The population used in this research were all consumers who buy and wear sketchers shoes in Malang. The total samples of 70 respondents using accidental sampling. Data analysis method using path analysis (path analysis). The results of this research indicate the coefficient of determination of multiple correlation (R2) is 0.813 or 81.3%, the remaining 18.7% is influenced by other independent variables not included in this study and F count = 129.467 at a significance level of 0.000 so that it can be concluded that the variables Free consisting of brand image (X1) and product quality (X2) has a significant effect on the dependent variable of satisfaction (Y).
International Journal of Research in Social Science and Humanities
TEST Engineering & Management, Jan 25, 2020
This study aims to examine the effect of independent board on earnings management with auditor qu... more This study aims to examine the effect of independent board on earnings management with auditor quality as moderating. Auditor quality is the focus of this study, because the auditor's reputation is predicted to reduce the level of earnings manipulation. Auditor quality is measured using industry specialties that describe the market share of audit services in the same industry and auditor size (big four). Both auditor quality measurements encourage researchers to examine the difference in influence between the quality of industry specialization auditors and big four auditors. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2016 with 130 companies and the number of observations was 322 cases. The research design uses the Moderating Regression Analysis with audit quality variables as moderating. The results of this analysis conclude that the interaction of independent boards with big four auditors increases the effectiveness of monitoring and monitoring the financial reporting process. This is likely related to the auditor's selection decision as the authority of the board of boards, while the independent board reinforces the decision of the choice of a reputable auditor (big four auditor). This study aims to examine the effect of independent board on earnings management with auditor quality as moderating. Auditor quality is the focus of this study, because the auditor's reputation is predicted to reduce the level of earnings manipulation. Auditor quality is measured using industry specialties that describe the market share of audit services in the same industry and auditor size (big four). Both auditor quality measurements encourage researchers to examine the difference in influence between the quality of industry specialization auditors and big four auditors. The study was conducted on manufacturing companies listed on the Indonesia
Jurnal Manajemen Dirgantara, Jul 30, 2023
Salah satu elemen yang dapat meningkatkan kepercayaan publik atau publik sehingga meningkatkan ni... more Salah satu elemen yang dapat meningkatkan kepercayaan publik atau publik sehingga meningkatkan nilai perusahaan adalah laporan keberlanjutan. Perusahaan harus bertindak secara bertanggung jawab dan transparan dalam melaksanakan kewajiban sosial dan lingkungannya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel moderating yaitu pengungkapan Sustainability Report terhadap nilai perusahaan dan profitabilitas. Perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai dengan tahun 2021 dijadikan sebagai sampel penelitian. Analisis statistik deskriptif, uji asumsi tradisional, analisis regresi linier berganda, uji MRA, dan uji hipotesis dengan uji t dan uji R2 adalah teknik statistik yang digunakan dalam penelitian ini. Temuan penelitian ini menunjukkan bahwa menerbitkan laporan keberlanjutan tidak ada kaitannya dengan nilai atau profitabilitas perusahaan.
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis, Mar 31, 2021
This research aims to determine the direct influence between brand image and product quality on c... more This research aims to determine the direct influence between brand image and product quality on consumer loyalty through customer satisfaction as an intervening variable. The population used in this research were all consumers who buy and wear sketchers shoes in Malang. The total samples of 70 respondents using accidental sampling. Data analysis method using path analysis (path analysis). The results of this research indicate the coefficient of determination of multiple correlation (R2) is 0.813 or 81.3%, the remaining 18.7% is influenced by other independent variables not included in this study and F count = 129.467 at a significance level of 0.000 so that it can be concluded that the variables Free consisting of brand image (X1) and product quality (X2) has a significant effect on the dependent variable of satisfaction (Y).
ABSTRAKPenelitian ini bertujuan menguji pengaruh karakteristik Dewan Komisaris terhadap kualitas... more ABSTRAKPenelitian ini bertujuan menguji pengaruh karakteristik Dewan Komisaris terhadap kualitas laba dengan kualitas auditor sebagai variabel pemoderasi. Pengujian dilakukan terhadap perusahaan di lingkungan bisnis dengan kepemilikan terkonsentrasi.Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2011-2014 berjumlah 138 perusahaan. Setelah diseleksi berdasarkat data outlier, jumlah sampel yang memenuhi persyaratan data adalah 122 perusahaan dengan 322 pengamatan. Metode analisis menggunakan moderated regression analysis, dengan kualitas auditor sebagai variabel pemoderasi.Hasil penelitian menunjukkan (1) independensi Dewan Komisaris, keahlian Dewan Komisaris, dan ukuran Dewan Komisaris berpengaruh positif terhadap kualitas laba. Sebaliknya, rapat Dewan Komisaris berpengaruh negatif terhadap kualitas laba. (2) Kualitas auditor, sebagai variabel pemoderasi, memperkuat pengaruh independensi Dewan Komisaris terhadap kualitas laba. (3) Mekaniseme monitoring independensi Dewan Komisaris, yang diperkuat kualitas auditor, terhadap kualitas laba ada kecenderungan semakin lemah pada konsentrasi kepemilikan lebih dari 50%. Sebaliknya, mekanisme monitoring keahlian dan ukuran Dewan Komisaris terhadap kualitas laba ada kecenderungan semakin kuat pada konsentrasi kepemilikan lebih dari 50%.Implikasi penelitian ini. Pertama, pada kontek kepemilikan terkonsentrasi, pemilik mayoritas memiliki kontrol yang kuat sehingga berdampak pada efektifitas monitoring Dewan Komisaris terhadap kualitas laba. Kedua, untuk meningkatkan efektifitas monitoring, independensi Dewan Komisaris dan auditor berinteraksi membentuk bundle mechanism yang komplementer dan saling menguatkan dalam monitoring kualitas laba.Kata Kunci: Karakteristik Dewan Komisaris, kualitas auditor, kualitas laba, dan konsentrasi kepemilikan.
International journal of economics, business and management research, 2022
The research objective is to know the effect of accounting conservatism on earnings management wi... more The research objective is to know the effect of accounting conservatism on earnings management with risk management as intervening. The objects observed were property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. This research is a quantitative which uses secondary data with a purposive sampling method, acquired 38 companies. The results of this research indicate that accounting conservatism has a significant positive effect on earnings management, accounting conservatism has a significant negative effect on risk management, risk management has no effect on earnings management, and risk management does not function as an intervening in the effect of accounting conservatism on earnings management.
ABM. Akuntansi Bisnis & Manajemen, Oct 30, 2020
The purpose of this study is to examine and analyze the effect of professional ethics and audit s... more The purpose of this study is to examine and analyze the effect of professional ethics and audit standards on audit opinion and gender as moderating and differentiating the application of professional ethics. The sample of this research is the auditors who work at the Public Accounting Firm in Malang City as many as 39 accountants. The analytical method used is Moderated Regression Analysis (MRA) and difference test. The results showed that there was an influence between professional ethics, audit standards and gender on audit opinion. Gender moderates the effect of professional ethics on audit opinion. Furthermore, it was found that there were differences between the male auditors and the female auditors in terms of the application of professional ethics when conducting audits. There are indications that female auditors prefer to apply professional ethics in conducting audits.
International Journal of Research in Social Science and Humanities, 2023
Profit is the main orientation for every business entity because profit is one of the company's p... more Profit is the main orientation for every business entity because profit is one of the company's performance indicators in order to maintain its sustainability, therefore various strategies are designed and implemented so that the company continues to exist and is able to compete along with increasingly competitive and massive developments. Transfer pricing is a strategy that is often implemented by companies in order to manage resources while achieving profit optimization and as a strategy is certainly influenced by several determinants including Tax minimization, leverage and Good Corporate Governance. This study intends to examine the effect of tax minimization and leverage through the interaction of Good Corporate Governance which is proxied by the number of audit committees with educational backgrounds and accounting experience. The population used are all entities in the industrial sector listed on the Indonesia Stock Exchange, using purposive sampling obtained from 17 selected companies with the observation period 2019-2021 so that a total sample data of 51 is obtained. Moderating Regression Analysis (MRA) is used as a technique to examine the relationship between variables. The test results show that partially Tax minimization, leverage, and Good Corporate Governance have a significant effect on transfer pricing. The test results also show that GCG is able to moderate both tax minimization and leverage on transfer pricing.
DOAJ (DOAJ: Directory of Open Access Journals), May 1, 2016
Penelitian ini bertujuan untuk menguji pengaruh independensi komite audit dan kualitas audit terh... more Penelitian ini bertujuan untuk menguji pengaruh independensi komite audit dan kualitas audit terhadap kualitas laba dan pengaruh interaksi kualitas audit dan independensi komite audit terhadap kualitas laba. Pengujian dilakukan terhadap perusahaan dengan kepemilikan terkonsentrasi. Berbagai tingkat konsentrasi diamati untuk melihat konsistensi model. Moderation regression analysis dengan pengujian hipotesis didesain untuk menjawab pertanyaan tersebut. Penelitian dilakukan terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Sebanyak 124 perusahaan sebagai sampel dengan 402 pengamatan. Hasil penelitian menunjukkan bahwa independensi komite audit dan kualitas audit serta interaksi keduanya dapat meningkatkan kualitas laba, namun pengaruhnya semakin melemah sejalan dengan meningkatnya konsentrasi kepemilikan. Hal ini membuktikan bahwa kepemilikan mayoritas melebihi 50% memiliki kemampuan pengendalian yang kuat. Kontribusi penelitian terutama berkaitan dengan regulasi tentang perlindungan pemegang saham minoritas dan stakeholders yang lain dari tindakan ekspropriasi. Selain itu, perlunya regulasi untuk memperluas pengungkapan struktur kepemilikan pemilik utama (ultimate shareholders). Pengungkapan struktur kepemilikan seharusnya dilaporkan dalam bentuk piramida, sehingga dapat diketahui siapa pengendali sesungguhnya termasuk hak kontrol dan hak aliran kas. Masyarakat umum termasuk investor dapat mendeteksi ada tidaknya praktek ekspropriasi yang merugikan pihak-pihak tertentu.
Jurnal ABM Mengabdi, Dec 2, 2022
Community service activities are a collaboration between STIE Malangkuҁeҁwara Malang and the Sabi... more Community service activities are a collaboration between STIE Malangkuҁeҁwara Malang and the Sabililah Polyclinic, Malang City. The form of this activity is the use of open land around the Sabililah Polyclinic, Malang City by planting various green plants and various kinds of flowers. The results of the activities of planting green plants and ornamental flowers and pots can provide a beautiful, cool, and beautiful environment for the Sabilillah Polyclinic so that visitors and employees feel more comfortable.
Journal of Social Research
Firm value is indicated to be influenced by several factors such as gross profit margin, intellec... more Firm value is indicated to be influenced by several factors such as gross profit margin, intellectual capital, investment opportunity set, and earnings management. This study aims to determine the effect of gross profit margin, intellectual capital, and investment opportunity set either directly or indirectly through earnings management on firm value. This study used a sample of food and beverage companies listed on the IDX for the period 2017-2021 totaling eighteen companies. The study used secondary data with time series and cross-section panel data. The sample selection was carried out by purposive sampling. The analysis technique used to test the hypothesis is path analysis. The quantitative approach was used in this study, with multiple linear regression analysis tools and using the SPSS 22 program. The results showed that partially gross profit margin affects earnings management. Intellectual capital affects earnings management. Investment opportunity set has no effect on earn...
Jurnal Manajemen Dirgantara, Dec 2, 2020
Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Institusional dan ukuran perusah... more Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Institusional dan ukuran perusahaan terhadap tax avoidance dengan Kinerja keuangan sebagai variabel Intervening. Penelitian ini berfokus pada perusahaan sektor finance yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018. Metode pemilihan sampel yang digunakan adalah purposive sampling dengan sampel sebanyak 40 perusahaan selama periode 1 tahun. Metode analisis yang digunakan untuk pengujian adalah Kuantitatif kausalitas. Pengujian dilakukan dengan menggunakan software SmartPLS 3.2.8. Hasil pengujian secara parsial menunjukan variabel Kepemilikan Institusional tidak berpengaruh terhadap tax avoidance. Variabel Ukuran perusahaan berpengaruh positif terhadap tax avoidance. Variabel kinerja keuangan berpengaruh positif terhadap tax avoidance. Variabel Kepemilikan Institusional berpengaruh positif terhadap kinerja keuangan. Variabel Ukuran perusahaan berpengaruh negative terhadap kinerja keuangan. Variabel Kinerja Keuangan mampu memediasi pengaruh variabel kepemilikan institusional terhadap tax avoidance. Dan Variabel Kinerja Keuangan mampu memediasi pengaruh variabel ukuran perusahaan terhadap tax avoidance. Berdasarkan hasil Koefisien determinasi (R²) menunjukan masing-masing nilai dari variabel kinerja keuangan dan tax avoidance sebesar 0,516 dan 0,566 artinya bahwa variabel kepemilikan institusional dan ukuran perusahaan mempengaruhi variabel kinerja keuangan sebesar 51,6% dan tax avoidance sebesar 56,6% dan sisanya dipengaruhi oleh faktor lainnya yang diluar penelitian ini.
Indonesia was producing 64 million ton plastic waste each year. These massive amounts of plastic ... more Indonesia was producing 64 million ton plastic waste each year. These massive amounts of plastic waste will create negative impacts on an environment such as endangering marine ecosystem with almost 3.2 million ton of plastic waste ends up in the sea each year. To reduce an environmental damage caused by plastics waste, a solution to properly recycling this waste is needed. This research has created a recycling method that allows the dissolve of polyethylene plastic bonds into hydrocarbon products. In this research, the objective is to get naphtha product carried out in the process named thermal cracking which intends to break down the complex hydrocarbons in plastic into lighter molecules to obtain hydrocarbons range between C 5-C 11. The process carried out under conditions of 400 o C and 4 kg/cm 2. The naphtha produced from a thermal cracking process has gone through several reliable standard test methods, such as ASTM D 4052 (Density @15 o C), ASTM D 323 (Reid Vapor Pressure), and ASTM D 86 (Atmospherics Distillation). Based on the results, it was found that naphtha product recovered from plastic waste had the same critical parameters with petroleum naphtha, as evidenced by the results of 720 kg/m 3 density, 70 kPa RVP, and has boiling range at 52-170 o C.
Jurnal Manajemen Dirgantara
Salah satu elemen yang dapat meningkatkan kepercayaan publik atau publik sehingga meningkatkan ni... more Salah satu elemen yang dapat meningkatkan kepercayaan publik atau publik sehingga meningkatkan nilai perusahaan adalah laporan keberlanjutan. Perusahaan harus bertindak secara bertanggung jawab dan transparan dalam melaksanakan kewajiban sosial dan lingkungannya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel moderating yaitu pengungkapan Sustainability Report terhadap nilai perusahaan dan profitabilitas. Perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai dengan tahun 2021 dijadikan sebagai sampel penelitian. Analisis statistik deskriptif, uji asumsi tradisional, analisis regresi linier berganda, uji MRA, dan uji hipotesis dengan uji t dan uji R2 adalah teknik statistik yang digunakan dalam penelitian ini. Temuan penelitian ini menunjukkan bahwa menerbitkan laporan keberlanjutan tidak ada kaitannya dengan nilai atau profitabilitas perusahaan.
Jurnal ABM Mengabdi, Dec 2, 2022
Community service activities are a collaboration between STIE Malangkuҁeҁwara Malang and the Sabi... more Community service activities are a collaboration between STIE Malangkuҁeҁwara Malang and the Sabililah Polyclinic, Malang City. The form of this activity is the use of open land around the Sabililah Polyclinic, Malang City by planting various green plants and various kinds of flowers. The results of the activities of planting green plants and ornamental flowers and pots can provide a beautiful, cool, and beautiful environment for the Sabilillah Polyclinic so that visitors and employees feel more comfortable.
International Journal of Research in Social Science and Humanities
Profit is the main orientation for every business entity because profit is one of the company'... more Profit is the main orientation for every business entity because profit is one of the company's performance indicators in order to maintain its sustainability, therefore various strategies are designed and implemented so that the company continues to exist and is able to compete along with increasingly competitive and massive developments. Transfer pricing is a strategy that is oftenimplemented by companies in order to manage resources while achieving profit optimization and as a strategy is certainly influenced by several determinants including Tax minimization, leverage and Good Corporate Governance. This study intends to examine the effect of tax minimization and leverage through the interaction of Good Corporate Governance which is proxied by the number of audit committees with educational backgrounds and accounting experience. The population used are all entities in the industrial sector listed on the Indonesia Stock Exchange, using purposive sampling obtained from 17 selec...
Asian Journal of Economics, Business and Accounting
Many previous researchers have studied the factors causing audit delays such as company size, nat... more Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent. Even researchers found that this phenomenon is still happening as many public companies did that listed on the Indonesian stock exchange. This study aims to determine the effect of industry specialization, audit opinion and size of Public Accounting Firm (KAP) on Audit Delay with firm size as a moderating variable. The sampling technique used purposive sampling and involved 33 mining companies listed on the Indonesian stock exchange. The data analysis method used moderated regression analysis (MRA). The results showed that Industrial Specialization had a positive effect on audit delay. Audit opinion does not affect audit delay. The size of the Public Accounting Firm (KAP) has a positive effect on audit delay. Firm size has no effect on audit delay. Our assumption that firm size is a ...
International Journal of Economics, Business and Management Research
The research objective is to know the effect of accounting conservatism on earnings management wi... more The research objective is to know the effect of accounting conservatism on earnings management with risk management as intervening. The objects observed were property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. This research is a quantitative which uses secondary data with a purposive sampling method, acquired 38 companies. The results of this research indicate that accounting conservatism has a significant positive effect on earnings management, accounting conservatism has a significant negative effect on risk management, risk management has no effect on earnings management, and risk management does not function as an intervening in the effect of accounting conservatism on earnings management.
Indonesian Journal of Community Engagement, 2019
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis, Mar 31, 2021
This research aims to determine the direct influence between brand image and product quality on c... more This research aims to determine the direct influence between brand image and product quality on consumer loyalty through customer satisfaction as an intervening variable. The population used in this research were all consumers who buy and wear sketchers shoes in Malang. The total samples of 70 respondents using accidental sampling. Data analysis method using path analysis (path analysis). The results of this research indicate the coefficient of determination of multiple correlation (R2) is 0.813 or 81.3%, the remaining 18.7% is influenced by other independent variables not included in this study and F count = 129.467 at a significance level of 0.000 so that it can be concluded that the variables Free consisting of brand image (X1) and product quality (X2) has a significant effect on the dependent variable of satisfaction (Y).