Deti Susilawati, Firli Agusetiawan Shavab, Meri Mustika
The purpose of this study is to see how the Debt To Equity Ratio and Current Ratio affect the Return On Assets in pharmaceutical sub-sector manufacturing companies listed on the IDX from 2015 to 2019. Purposive sampling was used to determine the sample size in this study. Verificative and descriptive approaches were used in this study. Quantitative data analysis was used in this study. Based on the results of the partial test, it shows that the Debt To Equity Ratio has a significant negative effect on Return On Assets, and the Current Ratio has a significant positive effect on Return On Assets in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the IDX in 2015-2019. Simultaneously, the Debt To Equity Ratio and Current Ratio have a significant positive effect on Profitability (ROA) in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019. The percentage contribution of the influence of Debt To Equity Ratio and Current Ratio to Return On Assets is 25%, while the remaining 75% can be explained by other factors not examined in this study.
{"title":"The Effect of Debt to Equity Ratio and Current Ratio on Return on Assets","authors":"Deti Susilawati, Firli Agusetiawan Shavab, Meri Mustika","doi":"10.54408/jabter.v1i4.61","DOIUrl":"https://doi.org/10.54408/jabter.v1i4.61","url":null,"abstract":"The purpose of this study is to see how the Debt To Equity Ratio and Current Ratio affect the Return On Assets in pharmaceutical sub-sector manufacturing companies listed on the IDX from 2015 to 2019. Purposive sampling was used to determine the sample size in this study. Verificative and descriptive approaches were used in this study. Quantitative data analysis was used in this study. Based on the results of the partial test, it shows that the Debt To Equity Ratio has a significant negative effect on Return On Assets, and the Current Ratio has a significant positive effect on Return On Assets in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the IDX in 2015-2019. Simultaneously, the Debt To Equity Ratio and Current Ratio have a significant positive effect on Profitability (ROA) in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019. The percentage contribution of the influence of Debt To Equity Ratio and Current Ratio to Return On Assets is 25%, while the remaining 75% can be explained by other factors not examined in this study.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132607629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to analyze the role of budget decision making as a mediation of accounting information systems and organizational culture on the performance of government agencies. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly.The results of this research indicate that first, the accounting information system has no effect on the performance of government agencies. Second, organizational culture has a significant positive effect on the performance of government agencies. Third, the accounting information system has a significant positive effect on budget decision making. Fourth, organizational culture has a significant positive effect on budget decision making. Fifth, budget decision making has a significant positive effect on the performance of government agencies. Sixth, budget decision making is not mediated the relationship of accounting information systems to the performance of government agencies. Seventh, budget decision making mediated the relationship between organizational culture and the performance of government agencies.
{"title":"The Role of Budget Decision Making as A Mediation of Accounting Information Systems and Organizational Culture on The Performance of Government Agencies","authors":"S. Setyani, Imam Abu Hanifah, I. Ismawati","doi":"10.54408/jabter.v1i3.59","DOIUrl":"https://doi.org/10.54408/jabter.v1i3.59","url":null,"abstract":"This research aims to analyze the role of budget decision making as a mediation of accounting information systems and organizational culture on the performance of government agencies. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly.The results of this research indicate that first, the accounting information system has no effect on the performance of government agencies. Second, organizational culture has a significant positive effect on the performance of government agencies. Third, the accounting information system has a significant positive effect on budget decision making. Fourth, organizational culture has a significant positive effect on budget decision making. Fifth, budget decision making has a significant positive effect on the performance of government agencies. Sixth, budget decision making is not mediated the relationship of accounting information systems to the performance of government agencies. Seventh, budget decision making mediated the relationship between organizational culture and the performance of government agencies.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125537299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
: This study aims to determine whether there is an influence between the independent variables (Current Accounts, Savings, and Deposits) on the dependent variable (Credit Distribution) at the National Private Commercial Banks listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019. The research method used in this study is a quantitative method, the sample used in this study is a national private public banking company, a total of 7 national private banking companies are determined as a sample, the sampling technique is done using the Purposive Sampling method . The data used are secondary data in the form of company financial statements, analysis using Multiple Linear Regression analysis. The results showed that partially there is an influence of Demand Deposits on Credit Distribution, there is an effect of Savings on Credit Distribution and there is an influence of Deposits on Credit Distribution. While simultaneously (together) there is the influence of Demand Deposits, Savings, and Deposits on Credit Distribution. there is an effect of Savings on Credit Distribution and there is an influence of Deposits on Credit Distribution. While simultaneously (together) there is the influence of Demand Deposits, Savings, and Deposits on Credit Distribution. there is an effect of Savings on Credit Distribution and there is an influence of Deposits on Credit Distribution. While simultaneously (together) there is the influence of Demand Deposits, Savings, and Deposits on Credit Distribution.
{"title":"Effect Of Third Party Funds On Lending To National Private Commercial Banks","authors":"Didin Rasyidin Wahyu, Herna Setiawati","doi":"10.54408/jabter.v1i3.42","DOIUrl":"https://doi.org/10.54408/jabter.v1i3.42","url":null,"abstract":": This study aims to determine whether there is an influence between the independent variables (Current Accounts, Savings, and Deposits) on the dependent variable (Credit Distribution) at the National Private Commercial Banks listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019. The research method used in this study is a quantitative method, the sample used in this study is a national private public banking company, a total of 7 national private banking companies are determined as a sample, the sampling technique is done using the Purposive Sampling method . The data used are secondary data in the form of company financial statements, analysis using Multiple Linear Regression analysis. The results showed that partially there is an influence of Demand Deposits on Credit Distribution, there is an effect of Savings on Credit Distribution and there is an influence of Deposits on Credit Distribution. While simultaneously (together) there is the influence of Demand Deposits, Savings, and Deposits on Credit Distribution. there is an effect of Savings on Credit Distribution and there is an influence of Deposits on Credit Distribution. While simultaneously (together) there is the influence of Demand Deposits, Savings, and Deposits on Credit Distribution. there is an effect of Savings on Credit Distribution and there is an influence of Deposits on Credit Distribution. While simultaneously (together) there is the influence of Demand Deposits, Savings, and Deposits on Credit Distribution.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124608918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this final project is to determine the system of cash receipts and disbursements in CV. BERDJUANG. The method used in writing this final project is descriptive method. This writing uses primary data and secondary data obtained from CV. BERDJUANG. The data source comes from internal data. How to collect data through observation, interviews, and documentation collected from CV. BERDJUANG.Based on final project research, the cash receipt system in CV. BERDJUANG is good, it's just that there is no petty cash. Cash disbursement system on CV. BERDJUANG is good enough, it's just that there are often errors in the calculation of money with cash records, but it has been resolved by the company's leaders.
{"title":"Cash Receipt and Disbursement System on Micro Small and Medium Enterprises","authors":"Yusac Lasmana, Galih Fajar Muttaqin, Dabella Yunia","doi":"10.54408/jabter.v1i3.54","DOIUrl":"https://doi.org/10.54408/jabter.v1i3.54","url":null,"abstract":"The purpose of this final project is to determine the system of cash receipts and disbursements in CV. BERDJUANG. The method used in writing this final project is descriptive method. This writing uses primary data and secondary data obtained from CV. BERDJUANG. The data source comes from internal data. How to collect data through observation, interviews, and documentation collected from CV. BERDJUANG.Based on final project research, the cash receipt system in CV. BERDJUANG is good, it's just that there is no petty cash. Cash disbursement system on CV. BERDJUANG is good enough, it's just that there are often errors in the calculation of money with cash records, but it has been resolved by the company's leaders.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127362038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims empirical evidence regarding the performance of the marketing effect by the management strategy of the market through the competitive advantages that the statement is sourced from the marketing performance of small medium-size enterprises in the Ancol area as the dependent variable which is influenced by the competitive advantage as an intervening variable and market strategy, as well as research that are new this is the topic under study has never been done by previous researchers. Thus the intent of this research can be called a novelty. The population of this study amounted to 235 of small medium-size enterprises in the region Ancol on the pandemic of Covid-19 by using the formula sample slovin to 70 small medium-size enterprises with a scale of 1 to 10, the Information of the questionnaire to know the interpretation of the market strategies, competitive Advantage and marketing performance. Analysis techniques for data use regression linear with testing intervening.This research is the implementation of the strategy management market mehasilkan a greater influence on competitive advantage. Strategy management market affect the marketing performance through competitive advantage effective in his work as an intervening variable between the management strategies of the market and marketing performance.
{"title":"Marketing Strategy, Competitive Advantage and Marketing Performance : Study of Small Medium- Size Enterprises At Ancol","authors":"Maulana Ichsan, Naili Farida, S. Listyorini","doi":"10.54408/jabter.v1i3.53","DOIUrl":"https://doi.org/10.54408/jabter.v1i3.53","url":null,"abstract":"This study aims empirical evidence regarding the performance of the marketing effect by the management strategy of the market through the competitive advantages that the statement is sourced from the marketing performance of small medium-size enterprises in the Ancol area as the dependent variable which is influenced by the competitive advantage as an intervening variable and market strategy, as well as research that are new this is the topic under study has never been done by previous researchers. Thus the intent of this research can be called a novelty. The population of this study amounted to 235 of small medium-size enterprises in the region Ancol on the pandemic of Covid-19 by using the formula sample slovin to 70 small medium-size enterprises with a scale of 1 to 10, the Information of the questionnaire to know the interpretation of the market strategies, competitive Advantage and marketing performance. Analysis techniques for data use regression linear with testing intervening.This research is the implementation of the strategy management market mehasilkan a greater influence on competitive advantage. Strategy management market affect the marketing performance through competitive advantage effective in his work as an intervening variable between the management strategies of the market and marketing performance.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115072873","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to find out how the practice of employee benefits at PT Jamkrida Banten. This research method uses literature study and field study. Researchers made direct observations on the object of research. The results showed that PT Jamkrida Banten is a regional company that complies with regulations including the application of accounting. PT Jamkrida Banten applies PSAK 24 regarding employee benefits. With the implementation of PSAK 24 at PT Jamkrida, the rights and obligations of employees and the company become clear.
{"title":"Employment Benefits on PT. Jamkrida Banten","authors":"Rasmin Rasmin","doi":"10.54408/jabter.v1i3.51","DOIUrl":"https://doi.org/10.54408/jabter.v1i3.51","url":null,"abstract":"The purpose of this study was to find out how the practice of employee benefits at PT Jamkrida Banten. This research method uses literature study and field study. Researchers made direct observations on the object of research. The results showed that PT Jamkrida Banten is a regional company that complies with regulations including the application of accounting. PT Jamkrida Banten applies PSAK 24 regarding employee benefits. With the implementation of PSAK 24 at PT Jamkrida, the rights and obligations of employees and the company become clear.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"22 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131284353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Galang Puji Astuti, Zakwan Hammam, Regita Desta Sekar Sari
This study aims to tested the effect of Financial Reporting Accountability on Unej Student Support Participation to Non-Governmental Organizations. This study uses a descriptive quantitative approach. The population in this study were active students at the University of Jember. The results showed that the value of the significance of 0.000 < 0.005, it can be concluded that the Financial Reporting Accountability variable (X) has a positive effect on the Participation Rate of UNEJ Student Support to Non-Governmental Organizations (Y). While the KD value is 0.417. From this it was found that the importance of financial reporting accountability is one of the responsibilities of non-governmental organizations information to the public, and this can also contribute to obtaining the support of public sympathizers, including students.
{"title":"The Effect of Financial Reporting Accountability on the Participation Level of UNEJ Student Support to Non-Governmental Organizations","authors":"Galang Puji Astuti, Zakwan Hammam, Regita Desta Sekar Sari","doi":"10.54408/jabter.v1i3.49","DOIUrl":"https://doi.org/10.54408/jabter.v1i3.49","url":null,"abstract":"This study aims to tested the effect of Financial Reporting Accountability on Unej Student Support Participation to Non-Governmental Organizations. This study uses a descriptive quantitative approach. The population in this study were active students at the University of Jember. The results showed that the value of the significance of 0.000 < 0.005, it can be concluded that the Financial Reporting Accountability variable (X) has a positive effect on the Participation Rate of UNEJ Student Support to Non-Governmental Organizations (Y). While the KD value is 0.417. From this it was found that the importance of financial reporting accountability is one of the responsibilities of non-governmental organizations information to the public, and this can also contribute to obtaining the support of public sympathizers, including students.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116257580","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The study was conducted to determine the effects of corporate governance, audit quality, and auditor industry specialization on the integrity of financial statements (Empirical Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019). The research method used is the associative quantitative research method. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. There are as many as 156 companies, with a sample of 43 companies for 3 years, so a sample of 129 is obtained. The analytical method used is multiple linear regression analysis with the help of the SPSS 25 program. The results of the analysis The partial test shows that the variables of independent commissioners, audit committees, institutional ownership, and audit quality have a significant effect on the financial statement integrity variable. Meanwhile, the managerial ownership variable and the auditor industry specialization variable have no significant effect on the integrity of the financial statements. Based on the results of the regression analysis, it is known that the variables of independent commissioners, audit committees, institutional ownership, managerial ownership, audit quality, and auditor industry specialization affect the financial statement integrity variable by 19.3%.
{"title":"The Effect of Corporate Governance, Audit Quality, and Auditor Industry Specialization on the Integrity of Financial Statements","authors":"Roza Mulyadi, Hadiatna Eka Jaya Ramdhani, Eny Suheny","doi":"10.54408/jabter.v1i3.43","DOIUrl":"https://doi.org/10.54408/jabter.v1i3.43","url":null,"abstract":"The study was conducted to determine the effects of corporate governance, audit quality, and auditor industry specialization on the integrity of financial statements (Empirical Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019). The research method used is the associative quantitative research method. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. There are as many as 156 companies, with a sample of 43 companies for 3 years, so a sample of 129 is obtained. The analytical method used is multiple linear regression analysis with the help of the SPSS 25 program. The results of the analysis The partial test shows that the variables of independent commissioners, audit committees, institutional ownership, and audit quality have a significant effect on the financial statement integrity variable. Meanwhile, the managerial ownership variable and the auditor industry specialization variable have no significant effect on the integrity of the financial statements. Based on the results of the regression analysis, it is known that the variables of independent commissioners, audit committees, institutional ownership, managerial ownership, audit quality, and auditor industry specialization affect the financial statement integrity variable by 19.3%.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130826653","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to find empirical evidence about the factors that affect the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange. The research uses quantitative research methods. The data collected in this study will be analyzed using two methods, namely 1) Descriptive statistical method, the analytical tool used is the average (mean) and standard deviation 2) Hypothesis Testing, hypothesis testing is done by using multivariate test using logistic regression. The sample from this study used 43 manufacturing companies x in 3 years of research, 129 data on financial statements that were consistently listed on the Indonesia Stock Exchange for the period 2014-2016 were taken using the purposive sampling method. Based on Simultaneous Effect Analysis, it can be seen that α= 0.05 and degrees of freedom (df) = k = 5, where k is the number of predictor variables, the value of χ²(p) from the chi-square distribution table is 11.07048. Due to 6.266 < 11.07048 or -2(L0–L1) < χ²(p), it can be said that together (simultaneously), the five predictor variables (DER, ROA, SIZE, KAP, AUDCH) have no effect on the variable of timeliness of financial reporting.
{"title":"Analysis of Factors Affecting The Timeliness of Financial Reporting on Manufacturing Companies in The Indonesia Stock Exchange","authors":"Jalilah Ilmiha, Lusi Elviani Rangkuti, Farida Khairani Lubis","doi":"10.54408/jabter.v1i3.52","DOIUrl":"https://doi.org/10.54408/jabter.v1i3.52","url":null,"abstract":"This study aims to find empirical evidence about the factors that affect the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange. The research uses quantitative research methods. The data collected in this study will be analyzed using two methods, namely 1) Descriptive statistical method, the analytical tool used is the average (mean) and standard deviation 2) Hypothesis Testing, hypothesis testing is done by using multivariate test using logistic regression. The sample from this study used 43 manufacturing companies x in 3 years of research, 129 data on financial statements that were consistently listed on the Indonesia Stock Exchange for the period 2014-2016 were taken using the purposive sampling method. Based on Simultaneous Effect Analysis, it can be seen that α= 0.05 and degrees of freedom (df) = k = 5, where k is the number of predictor variables, the value of χ²(p) from the chi-square distribution table is 11.07048. Due to 6.266 < 11.07048 or -2(L0–L1) < χ²(p), it can be said that together (simultaneously), the five predictor variables (DER, ROA, SIZE, KAP, AUDCH) have no effect on the variable of timeliness of financial reporting.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126836458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to examine the effect of managerial ownership and institutional ownership on sustainability reporting and their impact on earnings management. This research is a type of quantitative research using purposive sampling method as a sampling method. The data collected comes from the annual reports of companies in the mining sector and the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2015 to 2019, with data analysis techniques using IBM SPSS V.20 software for windows. The results showed that managerial ownership had no effect on sustainability reporting, while institutional ownership had no effect on sustainability reporting. Sustainability reporting has a negative effect on earnings management.
{"title":"The Effect of Managerial Ownership and Institutional Ownership on Sustainability Reporting and Their Impact on Earning Management","authors":"Listia Aulia Indy, L. Uzliawati, Windu Mulyasari","doi":"10.54408/jabter.v1i3.48","DOIUrl":"https://doi.org/10.54408/jabter.v1i3.48","url":null,"abstract":"The purpose of this study is to examine the effect of managerial ownership and institutional ownership on sustainability reporting and their impact on earnings management. This research is a type of quantitative research using purposive sampling method as a sampling method. The data collected comes from the annual reports of companies in the mining sector and the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2015 to 2019, with data analysis techniques using IBM SPSS V.20 software for windows. The results showed that managerial ownership had no effect on sustainability reporting, while institutional ownership had no effect on sustainability reporting. Sustainability reporting has a negative effect on earnings management.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114235535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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