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Peran Komite Audit dan Diversity Gender dalam Memoderasi Hubungan CSR terhadap Nilai Perusahaan
Fatoni, Mohammad Hafid
; Suwarno Suwarno
Pajak dan Manajemen Keuangan
Vol 3
, No 1
(2026)
This study aims to analyze the influence of Corporate Social Responsibility (CSR) on firm value and examine the role of audit committees and gender diversity as moderating variables in raw materials companies listed on the Indonesia Stock Exchange. Using a quantitative approach with a sample of 58 companies selected through purposive sampling, data were analyzed using descriptive statistics and moderated regression analysis (MRA). The results show that CSR has a positive and significant effect o...
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The Effect of Leadership and Incentive on Employee’s Performance at Hamparan Perak District
Siswa Pratama
; Rindi Andika
; Suwarno Suwarno
; Syahrul Ramadhani
International Journal of Management Science and Business
Vol 1
, No 4
(2024)
The purpose of this study was to investigate the partial and simultaneous effects of leadership and incentive on employee’s performance at Hamparan Perak district. The Likert scale approach was utilized to collect data for this study, which employed quantitative methodologies. Using complete sampling, 60 employees from the Hamparan Perak district served as the study's subjects. The study's findings showed that, first, leadership significantly and favorably affects employee performance, as seen b...
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Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan
Choirun Nissa, Shafira
; Suwarno Suwarno
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity mod...
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Pengaruh Financial Distress dan Good Corporate Governance terhadap Manajemen Laba
Eka Sulistia Minarti
; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 3
(2024)
This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from companies that met the criteria. The data analysis technique used is multiple linear regression analysis and is assist...
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Pengaruh Financial Distress, Free Cash Flow, dan Earning Power terhadap Manajemen Laba
Ulvi Zuhrotul Faukha
; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 3
(2024)
This research aims to analyze the influence of financial distress, free cash flow, and earning power on earnings management. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 17 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The type of hypothesis testing used is the T test (partial) with multiple linear regression analysis. The research results show that financial...
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Pengaruh Growth Opportunities, Konservatisme Akuntansi dan Ukuran Perusahaan terhadap Earnings Response Coefficient
Anisa Navin
; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 3
(2024)
This research aims to analyze the influence of growth opportunities, accounting conservatism, and company size on the earnings response coefficient. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 18 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The classical assumption tests used consist of Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, a...
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Pengaruh Kebijakan Dividen dan Konservatisme Akuntansi terhadap Kualitas Laba
Dewi Retno Mumtaz
; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 3
(2024)
This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression anal...
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