Pub Date : 2020-12-24DOI: 10.15408/ess.v10i1.15861
Raras Ivastya, Z. Fanani
Internet services that were introduced in 1993 have an impact on behavior change and the ways of consumer decisions making. On the other hand, the emergence of various developments in information technology, connectivity and smartphones are also slowly able to change the way of consumers for meet the needs of a product or service. This research was conducted for intention to examine the effect of e-service quality on e-satisfaction and implications on B2C consumer repurchase online. Data was taken using an online questionnaire and distributed to B2C consumers with the last amount of data collected as many as 312 questionnaires and then be analyzed using the partial least square method. The results of the analysis show that e-service quality provides a significant positive effect on e-satisfaction and online repurchase for B2C consumers. In other results show e-satisfaction has a significant effect on online repurchase and is able to be a partial mediator of the relationship of e-service quality with online repurchase of B2C consumers.
{"title":"Dampak E-Servive Quality Terhadap E-Satisfaction Serta Implikasinya Pada Online Repurchase B2C Shopee.com","authors":"Raras Ivastya, Z. Fanani","doi":"10.15408/ess.v10i1.15861","DOIUrl":"https://doi.org/10.15408/ess.v10i1.15861","url":null,"abstract":"Internet services that were introduced in 1993 have an impact on behavior change and the ways of consumer decisions making. On the other hand, the emergence of various developments in information technology, connectivity and smartphones are also slowly able to change the way of consumers for meet the needs of a product or service. This research was conducted for intention to examine the effect of e-service quality on e-satisfaction and implications on B2C consumer repurchase online. Data was taken using an online questionnaire and distributed to B2C consumers with the last amount of data collected as many as 312 questionnaires and then be analyzed using the partial least square method. The results of the analysis show that e-service quality provides a significant positive effect on e-satisfaction and online repurchase for B2C consumers. In other results show e-satisfaction has a significant effect on online repurchase and is able to be a partial mediator of the relationship of e-service quality with online repurchase of B2C consumers.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67103717","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 : 2020-12-24DOI: 10.15408/ess.v10i1.17826
Indo Yama Nasaruddin
This research measures the efficiency and effectiveness of the dissolution of cooperatives conducted online. To see the efficiency and effectiveness of using cooperative dissolution performance variables, utilization of online services, performance in online services and interest in utilizing online services for cooperatives in cooperative dissolution activities. The analysis technique used is descriptive analysis by looking at the percentage of answers from respondents. The object of this research is cooperatives that are listed as cooperatives which are dissolved in the area of East Java Province and Yogyakarta Special Region as regions that have many cooperative dissolutions. The results showed that the performance of the dissolution of cooperatives in the Special Region of Yogyakarta and East Java Province was an average of 3.53 in the predicate of moderate capacity. Utilization of online services is quite high. The performance of online services obtained the average results of respondents' answers of 4.09 are in the predicate of high capacity. Interest in the need for cooperative online services as an alternative to cooperative dissolution systems in the Special Region of Yogyakarta and East Java Province is high.
{"title":"Efficiency and Effectiveness of Disclosure of Cooperation with Online","authors":"Indo Yama Nasaruddin","doi":"10.15408/ess.v10i1.17826","DOIUrl":"https://doi.org/10.15408/ess.v10i1.17826","url":null,"abstract":"This research measures the efficiency and effectiveness of the dissolution of cooperatives conducted online. To see the efficiency and effectiveness of using cooperative dissolution performance variables, utilization of online services, performance in online services and interest in utilizing online services for cooperatives in cooperative dissolution activities. The analysis technique used is descriptive analysis by looking at the percentage of answers from respondents. The object of this research is cooperatives that are listed as cooperatives which are dissolved in the area of East Java Province and Yogyakarta Special Region as regions that have many cooperative dissolutions. The results showed that the performance of the dissolution of cooperatives in the Special Region of Yogyakarta and East Java Province was an average of 3.53 in the predicate of moderate capacity. Utilization of online services is quite high. The performance of online services obtained the average results of respondents' answers of 4.09 are in the predicate of high capacity. Interest in the need for cooperative online services as an alternative to cooperative dissolution systems in the Special Region of Yogyakarta and East Java Province is high.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42814306","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 : 2020-12-24DOI: 10.15408/ess.v10i1.18476
Ihsan Effendi, Akhmad Shunhaji
The market condition for organic products in Sumatera Utara is still very small. This can be seen from the very few companies engaged in organic products. The market is very small due to low consumer awareness and consumer knowledge of organic products. This research was conducted to analyze the characteristics and behavior of consumers about organic products in Sumatera utara. The locations of research activities are Medan, Binjai, Deli Serdang, Serdang Bedagei and Langkat. In addition, the lack of involvement of local governments and related institutions in encouraging the development of organic products is indicated by the low level of commitment in developing organic products in Sumatera utara. The results of this study indicate that organic knowledge, environmental science, health science, pricing and subjective norms are the factors that determine whether consumers buy organic products
{"title":"Consumer Factors Buying Organic Products in North Sumatera","authors":"Ihsan Effendi, Akhmad Shunhaji","doi":"10.15408/ess.v10i1.18476","DOIUrl":"https://doi.org/10.15408/ess.v10i1.18476","url":null,"abstract":"The market condition for organic products in Sumatera Utara is still very small. This can be seen from the very few companies engaged in organic products. The market is very small due to low consumer awareness and consumer knowledge of organic products. This research was conducted to analyze the characteristics and behavior of consumers about organic products in Sumatera utara. The locations of research activities are Medan, Binjai, Deli Serdang, Serdang Bedagei and Langkat. In addition, the lack of involvement of local governments and related institutions in encouraging the development of organic products is indicated by the low level of commitment in developing organic products in Sumatera utara. The results of this study indicate that organic knowledge, environmental science, health science, pricing and subjective norms are the factors that determine whether consumers buy organic products","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42627473","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 : 2020-12-24DOI: 10.15408/ess.v10i1.13801
Nanda Naufal Rofiza Haidar, A. Firdaus, M. Najib
The study aims to determine the effect of Collectivism, Eco-Literacy, Green Advertising, Spirituality and Environmental Concern on the intention to buy environmentally friendly products All Fresh on Indonesian Muslim consumers. The research consisted of three stages namely the study of literature. Then a field study was conducted by distributing questionnaires to 270 respondents. The analysis method used is Structural Equation Modeling (SEM) using AMOS. The results showed that the variables Collectivism, Eco-Literacy, Green Advertising and Spirituality showed a significant and positive effect on Environmental Concern. Furthermore, these variables show a significant and positive relationship to the attitude toward green products (ATGP) of Indonesian Muslim consumers.
{"title":"Analisis Determinan Keputusan Konsumen Muslim Membeli Green Product","authors":"Nanda Naufal Rofiza Haidar, A. Firdaus, M. Najib","doi":"10.15408/ess.v10i1.13801","DOIUrl":"https://doi.org/10.15408/ess.v10i1.13801","url":null,"abstract":"The study aims to determine the effect of Collectivism, Eco-Literacy, Green Advertising, Spirituality and Environmental Concern on the intention to buy environmentally friendly products All Fresh on Indonesian Muslim consumers. The research consisted of three stages namely the study of literature. Then a field study was conducted by distributing questionnaires to 270 respondents. The analysis method used is Structural Equation Modeling (SEM) using AMOS. The results showed that the variables Collectivism, Eco-Literacy, Green Advertising and Spirituality showed a significant and positive effect on Environmental Concern. Furthermore, these variables show a significant and positive relationship to the attitude toward green products (ATGP) of Indonesian Muslim consumers.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43266444","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 : 2020-12-24DOI: 10.15408/ess.v10i1.14878
I. Jaya, Mar'a Elthaf Ilahiyah
This research was conducted to find out the reasons why a manager commits fraud. Diamond fraud model was used in this research. Religiosity variables are used as intervening variables to determine the effect of religiosity in intervening fraudulent actions among managers of manufacturing companies in East JavaThe data analysis techniques used in this study were descriptive analysis and path analysis. The results of the analysis test in this study resulted in several conclusions, namely the Fraud diamond factor proved to have a significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. Meanwhile, Fraud diamond (Incentive) factors proved to have no significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. In addition, Religiosity was also not able to interfere strongly with the relationship between Fraud diamond on fraud (Fraud) committed by managers of manufacturing companies in East Java. In conclusion, this result of this research proves that the level of religiosity of a manager is not necessarily able to suppress fraud that is committed in the company.
{"title":"Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java","authors":"I. Jaya, Mar'a Elthaf Ilahiyah","doi":"10.15408/ess.v10i1.14878","DOIUrl":"https://doi.org/10.15408/ess.v10i1.14878","url":null,"abstract":"This research was conducted to find out the reasons why a manager commits fraud. Diamond fraud model was used in this research. Religiosity variables are used as intervening variables to determine the effect of religiosity in intervening fraudulent actions among managers of manufacturing companies in East JavaThe data analysis techniques used in this study were descriptive analysis and path analysis. The results of the analysis test in this study resulted in several conclusions, namely the Fraud diamond factor proved to have a significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. Meanwhile, Fraud diamond (Incentive) factors proved to have no significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. In addition, Religiosity was also not able to interfere strongly with the relationship between Fraud diamond on fraud (Fraud) committed by managers of manufacturing companies in East Java. In conclusion, this result of this research proves that the level of religiosity of a manager is not necessarily able to suppress fraud that is committed in the company.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44088931","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 : 2020-12-24DOI: 10.15408/ess.v10i1.12556
Nazwirman Nazwirman, Zainal Zawir Simon
This study was aim is to analyze and describe passenger loyalty influenced by the desired service quality performance and satisfaction at PT Kereta Commuter Indonesia (KCI). A sample consisting of 198 respondents was selected based on the particular criteria. The analysis method used was Satistical Package for Social Science (SPSS) version 24 and Analysis of Moment Structure (AMOS) version 22. The results obtained from three hypotheses revealed that the performance of service quality influenced significantly on satisfaction. The service quality performance influenced loyalty significantly. Satisfaction significantly influences loyalty. The customer satisfaction mediated the significance influence of service quality dimensions toward loyalty of the customers. Important dimension in this study were that KCI officers were disposed to help if needed; passengers had a positive attitude; and KCI was the main choice rated by respondents. This study provided theoretical and managerial contribution for marketing service feild. In terms of theoretical implications, each dimension of the performance of service quality could show different levels of the effect toward consumer behavior and was able to offer significant contribution for a company.
{"title":"Passenger Loyalty Analysis: Case Study on Indonesian Commuter Trains","authors":"Nazwirman Nazwirman, Zainal Zawir Simon","doi":"10.15408/ess.v10i1.12556","DOIUrl":"https://doi.org/10.15408/ess.v10i1.12556","url":null,"abstract":"This study was aim is to analyze and describe passenger loyalty influenced by the desired service quality performance and satisfaction at PT Kereta Commuter Indonesia (KCI). A sample consisting of 198 respondents was selected based on the particular criteria. The analysis method used was Satistical Package for Social Science (SPSS) version 24 and Analysis of Moment Structure (AMOS) version 22. The results obtained from three hypotheses revealed that the performance of service quality influenced significantly on satisfaction. The service quality performance influenced loyalty significantly. Satisfaction significantly influences loyalty. The customer satisfaction mediated the significance influence of service quality dimensions toward loyalty of the customers. Important dimension in this study were that KCI officers were disposed to help if needed; passengers had a positive attitude; and KCI was the main choice rated by respondents. This study provided theoretical and managerial contribution for marketing service feild. In terms of theoretical implications, each dimension of the performance of service quality could show different levels of the effect toward consumer behavior and was able to offer significant contribution for a company.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47537458","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 : 2020-12-24DOI: 10.15408/ess.v10i1.15564
Windie Yustyarani, I. Yuliana
This study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 30 banking samples in this study based on established criteria (purposive sampling). Data analysis using the WarpPLS 6.0 program. The results shows that intellectual capital had a positive effect on profitability and on company value, income diversification had a negative effect on profitability, while it was found to have no effect on company value, profitability had a positive effect on company value, intellectual capital had an indirect effect on firm value mediated by profitabilit with partial mediation, while mediation is not supported by the indirect effect of Diversification of Revenue on Company Value.
{"title":"Efek Mediasi Profitabilitas: Modal Intelektual, Diversifikasi Pendapatan dan Nilai Perusahaan","authors":"Windie Yustyarani, I. Yuliana","doi":"10.15408/ess.v10i1.15564","DOIUrl":"https://doi.org/10.15408/ess.v10i1.15564","url":null,"abstract":"This study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 30 banking samples in this study based on established criteria (purposive sampling). Data analysis using the WarpPLS 6.0 program. The results shows that intellectual capital had a positive effect on profitability and on company value, income diversification had a negative effect on profitability, while it was found to have no effect on company value, profitability had a positive effect on company value, intellectual capital had an indirect effect on firm value mediated by profitabilit with partial mediation, while mediation is not supported by the indirect effect of Diversification of Revenue on Company Value.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67103694","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 : 2020-12-24DOI: 10.15408/ess.v10i1.13714
Muafi Muafi
This research aims to analyses the relationship pattern between Islamic spiritual value, cognitive dissonance, perceived social status, and business longevity. The research object is in East Java Province and Special Region of Yogyakarta Province, Indonesia. The sampling technique is using purposive sampling with the respondents in those two areas. The data analysis technique is using Partial Least Square. The findings of this research are: first, Islamic Spiritual value can minimize the occurrence of employee supervisors’ Cognitive dissonance and can improve business longevity. Second, cognitive dissonance and can improve perceived social status. Third, Perceived Social Status can improve business longevity. This research provides theory contribution and development that includes Islamic spiritual value, cognitive dissonance, perceived social status, and business longevity. The company can create policy and practice related to Islamic spiritual value, cognitive dissonance, perceived social status, and business longevity so that it can compete in the long term. This research connects the aspect of business longevity with Islamic spiritual value, cognitive dissonance, and perceived social status which is still rare to find.
{"title":"Nexus Between Islamic Spiritual Value, Cognitive Dissonance, Perceived Social Status, and Business Longevity","authors":"Muafi Muafi","doi":"10.15408/ess.v10i1.13714","DOIUrl":"https://doi.org/10.15408/ess.v10i1.13714","url":null,"abstract":"This research aims to analyses the relationship pattern between Islamic spiritual value, cognitive dissonance, perceived social status, and business longevity. The research object is in East Java Province and Special Region of Yogyakarta Province, Indonesia. The sampling technique is using purposive sampling with the respondents in those two areas. The data analysis technique is using Partial Least Square. The findings of this research are: first, Islamic Spiritual value can minimize the occurrence of employee supervisors’ Cognitive dissonance and can improve business longevity. Second, cognitive dissonance and can improve perceived social status. Third, Perceived Social Status can improve business longevity. This research provides theory contribution and development that includes Islamic spiritual value, cognitive dissonance, perceived social status, and business longevity. The company can create policy and practice related to Islamic spiritual value, cognitive dissonance, perceived social status, and business longevity so that it can compete in the long term. This research connects the aspect of business longevity with Islamic spiritual value, cognitive dissonance, and perceived social status which is still rare to find. ","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45838116","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 : 2020-05-29DOI: 10.21043/BISNIS.V8I1.7045
Evy Yanthy, Agus Purwanto, R. Pramono, Yoyok Cahyono, Masduki Asbari
This study aims to analysis of transformational and transactional leadership styles and their effects on the performance of the HAS 23000 Halal Assurance System implementation in the food industry in Tangerang. The respondents of the study was employees in several food industries that were located in the Tangerang who had implement the HAS 23000 Halal Assurance System as many as 200 employees and data collection methods by giving online electronic questionnaires to 2000 employees randomly. The analytical tool used in this study is the SEM (Structural Equation Model) on the LISREL program version 8.70. This study provides results that show that transformational leadership style has a positive and significant effect on the performance of the HAS 23000 Halal Assurance System implementation and the transactional leadership style is also positive and affects the performance of the HAS 23000 Halal Assurance System implementation and concluded that leadership is important in the performance of the HAS Halal Assurance System implementation HAS 23000
{"title":"Pengaruh Gaya Kepemimpinan Transformasional dan Tranksaksional Terhadap Kinerja Sistem Jaminan Halal HAS 23000","authors":"Evy Yanthy, Agus Purwanto, R. Pramono, Yoyok Cahyono, Masduki Asbari","doi":"10.21043/BISNIS.V8I1.7045","DOIUrl":"https://doi.org/10.21043/BISNIS.V8I1.7045","url":null,"abstract":"This study aims to analysis of transformational and transactional leadership styles and their effects on the performance of the HAS 23000 Halal Assurance System implementation in the food industry in Tangerang. The respondents of the study was employees in several food industries that were located in the Tangerang who had implement the HAS 23000 Halal Assurance System as many as 200 employees and data collection methods by giving online electronic questionnaires to 2000 employees randomly. The analytical tool used in this study is the SEM (Structural Equation Model) on the LISREL program version 8.70. This study provides results that show that transformational leadership style has a positive and significant effect on the performance of the HAS 23000 Halal Assurance System implementation and the transactional leadership style is also positive and affects the performance of the HAS 23000 Halal Assurance System implementation and concluded that leadership is important in the performance of the HAS Halal Assurance System implementation HAS 23000","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87667503","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 : 2020-04-24DOI: 10.55886/esensi.v23i1.197
Hanna Wijaya, Denis Tifanny
This study is conducted to examine the effects of corporate governance on earnings management. The variable used in this study includes accrual-based earnings management (proxied by discretionary accruals), real earnings management (proxied by abnormal cash flow from operations and abnormal overproduction) and corporate governance mechanism of audit committee expertise, audit committee size, managerial ownership, institutional ownership, and foreign ownership. Using purposive sampling method, this study uses a total of 318 firm-year observations of manufacturing companies listed in Indonesia Stock Exchange during the period 2015 – 2017. OLS multiple regression analysis through SPSS 19 is used to analyze the data for the purpose of hypothesis testing. The result of this study reveals that corporate governance mechanism especially, institutional ownership has a negative effect on accrual-based earnings management. On the other hand, corporate governance mechanisms, especially institutional ownership and foreign ownership has a negative effect on real earnings management.
{"title":"THE EFFECT OF CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT","authors":"Hanna Wijaya, Denis Tifanny","doi":"10.55886/esensi.v23i1.197","DOIUrl":"https://doi.org/10.55886/esensi.v23i1.197","url":null,"abstract":"This study is conducted to examine the effects of corporate governance on earnings management. The variable used in this study includes accrual-based earnings management (proxied by discretionary accruals), real earnings management (proxied by abnormal cash flow from operations and abnormal overproduction) and corporate governance mechanism of audit committee expertise, audit committee size, managerial ownership, institutional ownership, and foreign ownership. Using purposive sampling method, this study uses a total of 318 firm-year observations of manufacturing companies listed in Indonesia Stock Exchange during the period 2015 – 2017. OLS multiple regression analysis through SPSS 19 is used to analyze the data for the purpose of hypothesis testing. The result of this study reveals that corporate governance mechanism especially, institutional ownership has a negative effect on accrual-based earnings management. On the other hand, corporate governance mechanisms, especially institutional ownership and foreign ownership has a negative effect on real earnings management.","PeriodicalId":31336,"journal":{"name":"Esensi Jurnal Bisnis dan Manajemen","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82303108","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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