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Analisis Pengaruh Family Ownership dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
Aya Sakinah Azzahra
; Fajar Gustiawaty Dewi
Jurnal Kendali Akuntansi
Vol 3
, No 3
(2025)
This study aims to analyze the effect of family ownership and firm size on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Earnings management has become a crucial concern as it may harm stakeholders due to financial statements that do not reflect the actual financial condition. Family ownership remains dominant in the ownership structure of companies in Indonesia, potentially influencing corporate accounting deci...
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Pengaruh Diversitas Gender Dewan Direksi dan Komite Audit terhadap Pengungkapan Integrated Reporting pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023
Erryna Putri Amanda
; Fajar Gustiawaty Dewi
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 2
(2025)
This study aims to analyze the effect of gender diversity in the board of directors and the presence of an audit committee on the level of integrated reporting disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study uses companies' annual reports as secondary data and applies multiple linear regression for analysis. The results show that both gender diversity and the audit committee have a positive and significant effect on integr...
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Pengaruh Pengungkapan Environment, Social, and Governance (ESG) Terhadap Nilai Perusahaan dengan Keunggulan Kompetitif sebagai Variabel Moderasi
Muhammad Chairi Farrel
; Fajar Gustiawaty Dewi
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 2
(2025)
This study examines the effect of ESG disclosure on firm value and the moderating role of competitive advantage in energy sector companies listed on the Indonesia Stock Exchange during 2020–2023. Using a quantitative approach with purposive sampling and multiple linear regression analysis, the results show that ESG disclosure has a positive and significant effect on firm value. However, when competitive advantage is introduced as a moderating variable, the direct effect of ESG becomes insignific...
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Pengaruh Ukuran Kinerja Keuangan Tradisional dan Value Based Management terhadap Market Value Added pada Perusahaan Badan Usaha Milik Negara di Bursa Efek Indonesia
Andini Vatiady
; Fajar Gustiawaty Dewi
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 2
, No 4
(2024)
This study examines the impact of traditional financial performance measures and Value-Based Management on Market Value Added (MVA) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique employed was purposive sampling, resulting in the selection of 19 companies based on predetermined criteria. Secondary data was obtained from the Indonesia Stock Exchange website, and panel data regression analysis was used for data analysis. The result...
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Analysis of the Influence of Abnormal Accrual, Internal Control System, and Audit Findings on the Quality of Government Financial Reports : (Study on District/City Governments in Indonesia)
Chyntia Dwi Putri
; Rindu Rika Gamayuni
; Fajar Gustiawaty Dewi
; Kamadie Sumanda Syafis
International Journal of Economics and Management Sciences
Vol 1
, No 3
(2024)
This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels. The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that...
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Pengaruh Sistem Akuntansi Manajemen, Budaya Organisasi, dan Teknologi Informasi Terhadap Kinerja Manajerial : Studi Pada PT. Pegadaian Area Lampung
Yuni Rohaliza
; Fajar Gustiawaty Dewi
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 3
(2024)
Nowadays, the business world is the world that is most often discussed in various forums, both national and international. The many discussions that are often discussed on this issue are the main benchmark for a country's progress. One measure of a country's progress is economic progress and the backbone of economic progress is the business world. The main problem that companies often face in any field cannot be separated from the funds needed, namely capital to finance the company's business, w...
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The Effect of the Government Internal Control System on Corruption Potential with Accountability as an InterveningVariable (Study on Regency/City Governments in Indonesia)
Finny Leonita Sari
; Rindu Rika Gamayuni
; Fajar Gustiawaty Dewi
; Mega Metalia
International Journal of Economics, Management and Accounting
Vol 1
, No 2
(2024)
This study aims to examine the relationship between the Internal Control System (SPI) and potential corruption with accountability as a mediating variable. The sample used in this study was local governments in Indonesia at the district/city level in 2020-2022 so that the sample amounted to 1,307 samples. The sample selection used purposive sampling technique and the analysis technique used was regression analysis and path analysis with SPSS 27 software. Furthermore, the sobel test was used to t...
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Pengaruh Sistem Pengendalian Internal dan Kinerja Karyawan Terhadap Efektivitas Pemberian Kredit pada Perusahaan Perbankan
Paramitra Caroline
; Fajar Gustiawaty Dewi
Jurnal Ekonomi dan Keuangan
Vol 2
, No 3
(2024)
This study aims to analyze the influence of the control environment, risk assessment, control activities, information and communication, monitoring, and employee performance of the effectiveness of credit granting at the banking companies in BUMN Bank. Data collection methods are done by survey and questionnaires. The number of respondents in this study was 40 respondents, in distributing questionnaires using purposive sampling technique. Based on the F test used to test whether the regress...
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