Pub Date : 2022-06-02DOI: 10.55886/esensi.v24i3.411
B. E. Silaban, N. Nastiti
Tujuan penelitian ini adalah untuk mengetahui signifikansi pengaruh Servant Leadership, Motivasi dan Kompensasi secara simultan ataupun parsial terhadap Kinerja Pegawai Negeri Sipil (PNS) pada Kota Administrasi Jakarta Pusat Metode penelitian yang digunakan adalah metode asosiatif, Teknik pengumpulan data menggunakan kuesioner yang dibagikan kepada 100 responden menggunakan Teknik Simple Random Sampling. Metode analisis data menggunakan uji validitas dan reliabilitas, rentang skala, regresi linear berganda, uji statistik F dan t. Hasil uji F menunjukkan bahwa Servant Leadership, Motivasi dan Kompensasi secara simultan berpengaruh signifikan terhadap kinerja PNS pada Kota Administrasi Jakarta Pusat. Hasil uji t diketahui Servant Leadership, Motivasi dan Kompensasi secara parsial berpengaruh signifikan terhadap Kinerja PNS pada Kota Administrasi Jakarta Pusat.
本研究的目的是了解在雅加达行政市中城，Servant领导、动机和补偿同时或部分影响公务员绩效的重要性。使用有效性和可靠性测试、规模、线性倍增回归、统计成绩F . F .测试结果的数据分析方法表明，Servant领导、动机和补偿同时对雅加达市中心市政当局的表现产生了显著影响。据了解，《Servant领导、动机和补偿》的测试结果部分影响了雅加达市中心公务员的表现。
{"title":"PENGARUH SERVANT LEADERSHIP, MOTIVASI DAN KOMPENSASI TERHADAP KINERJA PNS PADA KOTA ADMINISTRASI JAKARTA PUSAT","authors":"B. E. Silaban, N. Nastiti","doi":"10.55886/esensi.v24i3.411","DOIUrl":"https://doi.org/10.55886/esensi.v24i3.411","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui signifikansi pengaruh Servant Leadership, Motivasi dan Kompensasi secara simultan ataupun parsial terhadap Kinerja Pegawai Negeri Sipil (PNS) pada Kota Administrasi Jakarta Pusat \u0000Metode penelitian yang digunakan adalah metode asosiatif, Teknik pengumpulan data menggunakan kuesioner yang dibagikan kepada 100 responden menggunakan Teknik Simple Random Sampling. Metode analisis data menggunakan uji validitas dan reliabilitas, rentang skala, regresi linear berganda, uji statistik F dan t. \u0000Hasil uji F menunjukkan bahwa Servant Leadership, Motivasi dan Kompensasi secara simultan berpengaruh signifikan terhadap kinerja PNS pada Kota Administrasi Jakarta Pusat. Hasil uji t diketahui Servant Leadership, Motivasi dan Kompensasi secara parsial berpengaruh signifikan terhadap Kinerja PNS pada Kota Administrasi Jakarta Pusat.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72637061","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}
Pub Date : 2021-12-30DOI: 10.15408/ess.v11i2.23671
Elkunny Dovir Siratan, Temy Setiawan
The investment decision-making process is influenced by various factors, including financial literacy and demographic factors. This research examines the impact of demographic factors and financial literacy with behavioral finance as a mediation on investment decision making. This research using structural equation model (SEM) analysis. The result shows that demographic factors through gender, age, education, income, occupation and experience have an influence and cause a specific behavior in investment decision making. Then the financial literacy factor has an influence in reducing negative behavior. Likewise, demographic factors and financial literacy with behavioral finance as a mediation on investment decisions have a positive influence. The existence of behavior that is manages with planning, financial literacy support, and demographic factors owned by individual investors will create an opportunity for market momentum. Which help maximize profit, better investment and portfolio performance, avoid risks, better investment decision, and forming trading strategies.
{"title":"Pengaruh Faktor Demografi dan Literasi keuangan dengan Behavior Finance dalam Pengambilan Keputusan Investasi","authors":"Elkunny Dovir Siratan, Temy Setiawan","doi":"10.15408/ess.v11i2.23671","DOIUrl":"https://doi.org/10.15408/ess.v11i2.23671","url":null,"abstract":"The investment decision-making process is influenced by various factors, including financial literacy and demographic factors. This research examines the impact of demographic factors and financial literacy with behavioral finance as a mediation on investment decision making. This research using structural equation model (SEM) analysis. The result shows that demographic factors through gender, age, education, income, occupation and experience have an influence and cause a specific behavior in investment decision making. Then the financial literacy factor has an influence in reducing negative behavior. Likewise, demographic factors and financial literacy with behavioral finance as a mediation on investment decisions have a positive influence. The existence of behavior that is manages with planning, financial literacy support, and demographic factors owned by individual investors will create an opportunity for market momentum. Which help maximize profit, better investment and portfolio performance, avoid risks, better investment decision, and forming trading strategies.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46644596","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}
Pub Date : 2021-12-30DOI: 10.15408/ess.v11i2.21826
Suyatmi Suyatmi, R. Pahlevi
This study aims to determine the effect of entrepreneurial orientation and learning orientation on competitive advantage; determine the effect of entrepreneurial orientation and learning orientation on performance and determine the effect of competitive advantage on performance. The data collection method was obtained by using a questionnaire on MSME actors in the Special Region of Yogyakarta and collected 204 respondents. The data analysis tool uses the AMOS Structural Equation Modeling (SEM) technique. The results show that there is an influence between entrepreneurial orientations and learning orientation on competitive advantage, there is an influence between entrepreneurial orientation and competitive advantage on performance. However, there is no effect between learning orientation on performance
{"title":"Peran Orientasi Kewirausahaan dan Orientasi Pembelajaran untuk Meningkatkan Kinerja UMKM","authors":"Suyatmi Suyatmi, R. Pahlevi","doi":"10.15408/ess.v11i2.21826","DOIUrl":"https://doi.org/10.15408/ess.v11i2.21826","url":null,"abstract":"This study aims to determine the effect of entrepreneurial orientation and learning orientation on competitive advantage; determine the effect of entrepreneurial orientation and learning orientation on performance and determine the effect of competitive advantage on performance. The data collection method was obtained by using a questionnaire on MSME actors in the Special Region of Yogyakarta and collected 204 respondents. The data analysis tool uses the AMOS Structural Equation Modeling (SEM) technique. The results show that there is an influence between entrepreneurial orientations and learning orientation on competitive advantage, there is an influence between entrepreneurial orientation and competitive advantage on performance. However, there is no effect between learning orientation on performance","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44374632","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}
Pub Date : 2021-12-30DOI: 10.15408/ess.v11i2.23154
Rivaldi Akbar, D. Syah
The purpose of this study was to determine the effect of Internet Financial Reporting, Website Information Disclosure Rate, Number of Outstanding Shares, and Sales Growth on the Frequency of Stock Trading in Manufacturing Companies on the Indonesia Stock Exchange. The population of this study are manufacturing companies in 2015-2019. Sampling using purposive sampling technique. The number of samples used was 290 samples. The results of the partial study of Internet Financial Reporting do not have a significant positive effect on the frequency of stock trading. The level of Website Information Disclosure has a significant positive effect on the frequency of stock trading. The number of outstanding shares has a significant positive effect on the frequency of stock trading. Sales growth has no significant positive effect on the frequency of stock trading
{"title":"Influence of Internet Financial Reporting, Website Information Disclosure Rate, Number of Shares Outstanding, and Sales Growth on The Frequency of Stock Trading on Manufacturing Companies on The Indonesia Stock Exchange (2015-2019)","authors":"Rivaldi Akbar, D. Syah","doi":"10.15408/ess.v11i2.23154","DOIUrl":"https://doi.org/10.15408/ess.v11i2.23154","url":null,"abstract":"The purpose of this study was to determine the effect of Internet Financial Reporting, Website Information Disclosure Rate, Number of Outstanding Shares, and Sales Growth on the Frequency of Stock Trading in Manufacturing Companies on the Indonesia Stock Exchange. The population of this study are manufacturing companies in 2015-2019. Sampling using purposive sampling technique. The number of samples used was 290 samples. The results of the partial study of Internet Financial Reporting do not have a significant positive effect on the frequency of stock trading. The level of Website Information Disclosure has a significant positive effect on the frequency of stock trading. The number of outstanding shares has a significant positive effect on the frequency of stock trading. Sales growth has no significant positive effect on the frequency of stock trading","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46780131","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}
Pub Date : 2021-12-30DOI: 10.15408/ess.v11i2.23031
Mega Arisia Dewi
This study aims to determine the effect of financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, change of company directors, CEO’s Picture on fraudulent banking financial statements in Indonesia for 2014-2019. This study uses the dependent variable, namely fraudulent financial reporting, while the independent variables are financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, competence and arrogance. The show that the variable financial targets, change in auditors, change of directors and CEO’s picture have no effect on the detection of fraudulent financial statements. Meanwhile, financial stability, external pressure, ineffective monitoring, nature of industry, and rationalization have an effect on the detection of fraud in financial reports for 2014-2019. The results of this study provide an understanding for the public and the general public that the government’s efforts so far have always played a major role in maintaining the condition of the Indonesian economy in order to avoid attempts to cheat financial statements.
{"title":"The Effect of Fraud Pentagon on Fraudulent Financial Statement of Banking in Indonesia","authors":"Mega Arisia Dewi","doi":"10.15408/ess.v11i2.23031","DOIUrl":"https://doi.org/10.15408/ess.v11i2.23031","url":null,"abstract":"This study aims to determine the effect of financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, change of company directors, CEO’s Picture on fraudulent banking financial statements in Indonesia for 2014-2019. This study uses the dependent variable, namely fraudulent financial reporting, while the independent variables are financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, competence and arrogance. The show that the variable financial targets, change in auditors, change of directors and CEO’s picture have no effect on the detection of fraudulent financial statements. Meanwhile, financial stability, external pressure, ineffective monitoring, nature of industry, and rationalization have an effect on the detection of fraud in financial reports for 2014-2019. The results of this study provide an understanding for the public and the general public that the government’s efforts so far have always played a major role in maintaining the condition of the Indonesian economy in order to avoid attempts to cheat financial statements.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67103838","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}
Pub Date : 2021-12-30DOI: 10.15408/ess.v11i2.23062
T. Nengsih, Nofrianto Nofrianto, A. Prasaja, S. Rahma, Nurfitri Martaliah, M. Ridho
Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019
{"title":"Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia","authors":"T. Nengsih, Nofrianto Nofrianto, A. Prasaja, S. Rahma, Nurfitri Martaliah, M. Ridho","doi":"10.15408/ess.v11i2.23062","DOIUrl":"https://doi.org/10.15408/ess.v11i2.23062","url":null,"abstract":"Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67104365","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}
Pub Date : 2021-12-30DOI: 10.15408/ess.v11i2.22756
Asmadhini Handayani Rahmah, F. Wardiani
The emergence of Covid-19 in Indonesia has a significant impact on various aspects, especially human resources. The emergence of work stress due to changes in work patterns can result in decreased employee performance. Therefore, the aims of this study is to determine the influence of internal and external factors of employees on work stress as an intervening variable, as well as its impact on performance directly and indirectly. The subject of the study was a private employee of Samarinda City. Research data collection method is a survey method with questionnaires, while the analysis tool used is path analysis. The results of the study were that partially, workload, Job Insecurity and job satisfaction had a significant influence on work stress, however, the work environment and individual characteristics had no significant effect on work stress, but were simultaneously significant. While external factors, internal and work stress have a significant influence partially and simultaneously on employee performance. Direct influence is the best model of influence for this study
{"title":"Analisis Faktor Penyebab Stres Kerja dan Dampaknya pada Kinerja Karyawan Swasta Kota Samarinda di Masa Pandemi Covid-19","authors":"Asmadhini Handayani Rahmah, F. Wardiani","doi":"10.15408/ess.v11i2.22756","DOIUrl":"https://doi.org/10.15408/ess.v11i2.22756","url":null,"abstract":"The emergence of Covid-19 in Indonesia has a significant impact on various aspects, especially human resources. The emergence of work stress due to changes in work patterns can result in decreased employee performance. Therefore, the aims of this study is to determine the influence of internal and external factors of employees on work stress as an intervening variable, as well as its impact on performance directly and indirectly. The subject of the study was a private employee of Samarinda City. Research data collection method is a survey method with questionnaires, while the analysis tool used is path analysis. The results of the study were that partially, workload, Job Insecurity and job satisfaction had a significant influence on work stress, however, the work environment and individual characteristics had no significant effect on work stress, but were simultaneously significant. While external factors, internal and work stress have a significant influence partially and simultaneously on employee performance. Direct influence is the best model of influence for this study","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42093521","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}
Pub Date : 2021-12-30DOI: 10.15408/ess.v11i2.22644
Riyas Tuti, S. Mulyani
Fraud disclosure is needed for companies to avoid actions that can harm the company. This study aims to analyze the effect of internal control effectiveness and internal auditor professionalism on fraud disclosure by using a moderating variable, namely ethics-egoism. The data had been obtained from the perceptions of accounting students from the Faculty of Economics and Business, Trisakti University. The sample had been obtained by purposive sampling method is 114 respondents. The results show that the internal control effectiveness has a positive effect on fraud disclosure, while the internal auditor professionalism has no effect on fraud. The results of this study also prove that ethics of selfishness as a moderating variable is able to weaken the effect of the internal control effectiveness on fraud disclosure, but is not able to weaken the effect of internal auditor professionalism auditors on fraud disclosure.
{"title":"Peran Etika Egoisme Sebagai Pemoderasi Pengaruh Keefektifan Pengendalian Internal dan Profesionalisme Auditor Internal Terhadap Pengungkapan Fraud","authors":"Riyas Tuti, S. Mulyani","doi":"10.15408/ess.v11i2.22644","DOIUrl":"https://doi.org/10.15408/ess.v11i2.22644","url":null,"abstract":"Fraud disclosure is needed for companies to avoid actions that can harm the company. This study aims to analyze the effect of internal control effectiveness and internal auditor professionalism on fraud disclosure by using a moderating variable, namely ethics-egoism. The data had been obtained from the perceptions of accounting students from the Faculty of Economics and Business, Trisakti University. The sample had been obtained by purposive sampling method is 114 respondents. The results show that the internal control effectiveness has a positive effect on fraud disclosure, while the internal auditor professionalism has no effect on fraud. The results of this study also prove that ethics of selfishness as a moderating variable is able to weaken the effect of the internal control effectiveness on fraud disclosure, but is not able to weaken the effect of internal auditor professionalism auditors on fraud disclosure.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43109693","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}
Pub Date : 2021-12-30DOI: 10.15408/ess.v11i2.21194
Mirna Cahyani, N. Soewarno
This study reviews the supervisory mechanism carried out by the company in the implementation of risk management. This research is qualitative research with literature study method. As a result, internal auditors, audit committees and management accountants work together in supervising the implementation of risk-based audits. Internal auditors have a weak contribution because they prefer a supervisory approach so they are supported by the audit committee. The audit committee supervises the internal auditors and provides suggestions for the next audit process so that it can cover high-risk areas. Meanwhile, the external auditor supervises by ensuring whether the financial statements are presented fairly. This research contributes to expanding the study of the role of supervisory mechanisms in companies for the implementation of corporate risk management.
{"title":"Review of The Role Company Supervision Mechanism in Risk Management Implementation","authors":"Mirna Cahyani, N. Soewarno","doi":"10.15408/ess.v11i2.21194","DOIUrl":"https://doi.org/10.15408/ess.v11i2.21194","url":null,"abstract":"This study reviews the supervisory mechanism carried out by the company in the implementation of risk management. This research is qualitative research with literature study method. As a result, internal auditors, audit committees and management accountants work together in supervising the implementation of risk-based audits. Internal auditors have a weak contribution because they prefer a supervisory approach so they are supported by the audit committee. The audit committee supervises the internal auditors and provides suggestions for the next audit process so that it can cover high-risk areas. Meanwhile, the external auditor supervises by ensuring whether the financial statements are presented fairly. This research contributes to expanding the study of the role of supervisory mechanisms in companies for the implementation of corporate risk management.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45979227","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 the effect of good corporate governance and financial performance on earnings management with financial distress as an intervening variable in Islamic Commercial Banks in Indonesia. This type of research is descriptive research with quantitative approach. The results showed that good corporate governance has no effect on earnings management. Financial performance and financial distress have a negative and significant effect on earnings management. Good corporate governance has a negative effect on financial distress. Financial performance has no effect on financial distress. Then, based on the result of path analysis through the causal step method, financial distress mediates the effect of good corporate governance on earnings management, while financial distress does not mediate the effect of financial performance on earnings management.
{"title":"Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019","authors":"Syadzwina Ramadhana Fitriza, Rika Lidyah, Tariza Putri Ramayanti, Titin Hartini, M. Mismiwati","doi":"10.15408/ess.v11i2.21508","DOIUrl":"https://doi.org/10.15408/ess.v11i2.21508","url":null,"abstract":"This study aims to determine the effect of good corporate governance and financial performance on earnings management with financial distress as an intervening variable in Islamic Commercial Banks in Indonesia. This type of research is descriptive research with quantitative approach. The results showed that good corporate governance has no effect on earnings management. Financial performance and financial distress have a negative and significant effect on earnings management. Good corporate governance has a negative effect on financial distress. Financial performance has no effect on financial distress. Then, based on the result of path analysis through the causal step method, financial distress mediates the effect of good corporate governance on earnings management, while financial distress does not mediate the effect of financial performance on earnings management.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43695858","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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