This study examines the effect of internal locus of control and spiritual intelligence on personal financial management behavior in Bengkulu, Indonesia. Snowball sampling was employed with a total sample size of 300 respondents. The data collection was collected through an online questionnaire distributed to the respondents using social media. The data was analyzed using SPSS to identify the relationship between variables. The results showed that internal locus of control has a positive effect on personal financial management behavior, spiritual intelligence has a positive effect on personal financial management behavior. Internal locus of control and Spiritual intelligence will shape better financial management behavior and reduce the possibility of financial stress in the future.
{"title":"The Effect of Internal Locus of Control and Spiritual Intelligence on Personal Financial Management Behavior","authors":"Dewi Rahmayanti","doi":"10.33019/ijbe.v7i1.596","DOIUrl":"https://doi.org/10.33019/ijbe.v7i1.596","url":null,"abstract":"This study examines the effect of internal locus of control and spiritual intelligence on personal financial management behavior in Bengkulu, Indonesia. Snowball sampling was employed with a total sample size of 300 respondents. The data collection was collected through an online questionnaire distributed to the respondents using social media. The data was analyzed using SPSS to identify the relationship between variables. The results showed that internal locus of control has a positive effect on personal financial management behavior, spiritual intelligence has a positive effect on personal financial management behavior. Internal locus of control and Spiritual intelligence will shape better financial management behavior and reduce the possibility of financial stress in the future. ","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88814820","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 aimed to determine the effect of economic growth, education level, health status, and inflation on Sulawesi and Maluku Islands' poverty in the 2010-2019 period. Data were analyzed using the panel data regression with the Random Effect Model (REM). The results indicated that economic growth positively and significantly affected the poverty rate, while the average length of schooling and life expectancy had a negative and significant impact. Conversely, inflation negatively but insignificantly affected poverty in Sulawesi and Maluku Islands.
{"title":"Factors Determining Poverty Rate in Sulawesi and Maluku in 2010-2019","authors":"M. A. Djirimu","doi":"10.33019/ijbe.v7i1.608","DOIUrl":"https://doi.org/10.33019/ijbe.v7i1.608","url":null,"abstract":"This study aimed to determine the effect of economic growth, education level, health status, and inflation on Sulawesi and Maluku Islands' poverty in the 2010-2019 period. Data were analyzed using the panel data regression with the Random Effect Model (REM). The results indicated that economic growth positively and significantly affected the poverty rate, while the average length of schooling and life expectancy had a negative and significant impact. Conversely, inflation negatively but insignificantly affected poverty in Sulawesi and Maluku Islands.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82347004","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 implement practical management accounting on nipah water by looking for inputs and outputs for other commodities. The main problem in this study is how accounting can raise environmental problems in the form of green accounting practices. The review is seen from management accounting to determine cross production between nipah water production as capital input for other commodities. Environmental accounting practices dealing with the problem of pricing agricultural products become increasingly complex in agricultural locations. The data source is primary data taken directly from 30 nipah farmers located on the banks of the Moncongloe Lappara River, Moncongloe District, Maros Regency, South Sulawesi during 2020. The analytical method used is to measure input-output commodities with the Social Accounting Matrix. The results of this study indicate that the total contribution index of sap water production from Nipah is 456.66 to other commodities, while commodity B is 1236.04 and commodity C is 851.66. With this contribution, farmers can manage their own sources of funds sourced from nipa palm water in a sustainable manner, not only farmers in the Lappara Moncongloe River area, but also the condition of nipa palm farmers in other parts of Indonesia
{"title":"Green Accounting Practice of Nipah (palm trees) Farmers Along Moncongloe Lappara Riverbanks","authors":"N. Nurmiati, M. Rum, M. Awaluddin, Andi Sylvana","doi":"10.33019/ijbe.v6i3.518","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.518","url":null,"abstract":"This study aims to implement practical management accounting on nipah water by looking for inputs and outputs for other commodities. The main problem in this study is how accounting can raise environmental problems in the form of green accounting practices. The review is seen from management accounting to determine cross production between nipah water production as capital input for other commodities. Environmental accounting practices dealing with the problem of pricing agricultural products become increasingly complex in agricultural locations. The data source is primary data taken directly from 30 nipah farmers located on the banks of the Moncongloe Lappara River, Moncongloe District, Maros Regency, South Sulawesi during 2020. The analytical method used is to measure input-output commodities with the Social Accounting Matrix. The results of this study indicate that the total contribution index of sap water production from Nipah is 456.66 to other commodities, while commodity B is 1236.04 and commodity C is 851.66. With this contribution, farmers can manage their own sources of funds sourced from nipa palm water in a sustainable manner, not only farmers in the Lappara Moncongloe River area, but also the condition of nipa palm farmers in other parts of Indonesia","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79826725","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}
Hamsani Hamsani, Reniati Reniati, D. Wibawa, M. Yusnita
As the backbone of the Indonesian economy, MSMEs continue to look for business models to achieve sustainable business performance. Human Capital is an essential factor in dealing with crises, where the Human Capital strategy consists of Knowledge, Competence, and Expertise. Therefore, the purpose of this study is to determine and analyze (1) the effect of Knowledge on Innovation, (2) the influence of Competencies on Innovation, (3) the influence of Innovation on Business Performance, and (4) the influence of Expertise on Business Performance (5) indirect effect from Transformational Leadership on the MSME scale up model through frugal innovation (6) the indirect effect of Knowledge on Business Performance through Innovation. The number of samples in this study was 101 SMEs in Pangkalpinang City. The data is processed using the Partial Least Squares analysis tool. The results of the analysis found that the Knowledge and Competencies variables have a significant influence on innovation. The innovation variable has no significant effect on Business Performance.Innovation has not significantly affected business performance because the innovations carried out are still partial and not digital-based because digital literacy is still low. On the other hand, expertise has a significant effect on Business Performance. Thus, it shows that there is a need to increase the knowledge and competence of MSME actors to become innovative. Metacognitive skills, learning skills, thinking skills, knowledge, and motivation.
{"title":"HUMAN CAPITAL DEVELOPMENT STRATEGY IN THE COVID-19 PANDEMIC ERA OF MSMEs IN PANGKALPINANG CITY","authors":"Hamsani Hamsani, Reniati Reniati, D. Wibawa, M. Yusnita","doi":"10.33019/ijbe.v6i3.561","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.561","url":null,"abstract":"As the backbone of the Indonesian economy, MSMEs continue to look for business models to achieve sustainable business performance. Human Capital is an essential factor in dealing with crises, where the Human Capital strategy consists of Knowledge, Competence, and Expertise. Therefore, the purpose of this study is to determine and analyze (1) the effect of Knowledge on Innovation, (2) the influence of Competencies on Innovation, (3) the influence of Innovation on Business Performance, and (4) the influence of Expertise on Business Performance (5) indirect effect from Transformational Leadership on the MSME scale up model through frugal innovation (6) the indirect effect of Knowledge on Business Performance through Innovation. The number of samples in this study was 101 SMEs in Pangkalpinang City. The data is processed using the Partial Least Squares analysis tool. The results of the analysis found that the Knowledge and Competencies variables have a significant influence on innovation. The innovation variable has no significant effect on Business Performance.Innovation has not significantly affected business performance because the innovations carried out are still partial and not digital-based because digital literacy is still low. On the other hand, expertise has a significant effect on Business Performance. Thus, it shows that there is a need to increase the knowledge and competence of MSME actors to become innovative. Metacognitive skills, learning skills, thinking skills, knowledge, and motivation.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81479652","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 model sharing economy concept in online using transactions through the coordination of applications that are connected to the internet. The aims of this study were to explain the influence factors asymmetric information and transaction costs on the partnership relation in the online mode of transportation in Indonesia. This study applies PLS-SEM analysis to explore the phenomena that occur in online drivers. The results showed is a significant positive effect of the asymmetric information factor on the transaction cost factor. Then the transaction cost variable does not have a significant effect on the partnership relationship factor. While the information asymmetry factor has a significant effect on the partnership relationship. Asymmetric information that occurs related to transaction information, incentive information and sanction information. The implication of the asymmetry that occurs to the driver causes the driver to lose bargaining power as a partner. Although drivers have experienced an increase in income, their job security is very unstable. The role of the government is needed to oversee and provide regulations to reduce asymmetric information, balance the bargaining power of drivers and the sustainability of their jobs.
{"title":"Sharing Economic Partnership on Online Transportation","authors":"Dodi Dermawan","doi":"10.33019/ijbe.v6i3.562","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.562","url":null,"abstract":"The model sharing economy concept in online using transactions through the coordination of applications that are connected to the internet. The aims of this study were to explain the influence factors asymmetric information and transaction costs on the partnership relation in the online mode of transportation in Indonesia. This study applies PLS-SEM analysis to explore the phenomena that occur in online drivers. The results showed is a significant positive effect of the asymmetric information factor on the transaction cost factor. Then the transaction cost variable does not have a significant effect on the partnership relationship factor. While the information asymmetry factor has a significant effect on the partnership relationship. Asymmetric information that occurs related to transaction information, incentive information and sanction information. The implication of the asymmetry that occurs to the driver causes the driver to lose bargaining power as a partner. Although drivers have experienced an increase in income, their job security is very unstable. The role of the government is needed to oversee and provide regulations to reduce asymmetric information, balance the bargaining power of drivers and the sustainability of their jobs.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78059209","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 uses a qualitative methodological approach specifically examines the practice of managing Village Funds used for handling the COVID-19 pandemic. This paper examines the practice of managing Village Funds, especially in making changes to the Village Budget for activities to handle the COVID-19 pandemic and social safety nets in the village. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights on the factors that influence the accountability of village fund management. As well as as reference material for further research, especially in fields related to refocusing village fund management during the Covid-19 period. The research emphasizes the need for the Village Government in Pemali District to be able to provide understanding to the community regarding the use of Village Funds not intended as all Direct Cash Assistance (BLT). From the results of this study, it is hoped that it can provide benefits for various parties. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights about the factors that influence on village fund management accountability. As well as reference material for further research, especially in fields related to refocusing on village fund management during the Covid-19 period.
{"title":"ACCOUNTABILITY AND BENEFITS OF VILLAGE FUND MANAGEMENT FOR COVID-19 HANDLING IN PEMALI DISTRICT BANGKA REGENCY","authors":"K. Karmawan, Sumar Sumar, M. Ridwan, Dony Yanuar","doi":"10.33019/ijbe.v6i3.476","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.476","url":null,"abstract":"This study uses a qualitative methodological approach specifically examines the practice of managing Village Funds used for handling the COVID-19 pandemic. This paper examines the practice of managing Village Funds, especially in making changes to the Village Budget for activities to handle the COVID-19 pandemic and social safety nets in the village. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights on the factors that influence the accountability of village fund management. As well as as reference material for further research, especially in fields related to refocusing village fund management during the Covid-19 period. The research emphasizes the need for the Village Government in Pemali District to be able to provide understanding to the community regarding the use of Village Funds not intended as all Direct Cash Assistance (BLT). From the results of this study, it is hoped that it can provide benefits for various parties. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights about the factors that influence on village fund management accountability. As well as reference material for further research, especially in fields related to refocusing on village fund management during the Covid-19 period.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"95 12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83459465","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 aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research population were multinational companies in the manufacturing sector in Indonesia at 2010-2019. Methods of analysis used multiple regression analysis. The results showed that 1) GCG had a positive and significant effect on the company's transfer pricing. Hypothesis H1 which states that GCG had a positive effect on the company's transfer pricing is proven: 2) Tunneling Incentive (TI) had a positive and significant effect on the company's transfer pricing. Hypothesis H2 which states that Tunneling Incentive (TI) had a positive effect on the company's transfer pricing is proven; 3) Leverage had not positive and significant effect on the company's transfer pricing. Hypothesis H3 which states that leverage has a positive effect on the company's transfer pricing is not proven.
{"title":"TRANSFER PRICING MULTINATIONAL COMPANIES IN INDONESIA: THE ROLE OF GOOD CORPORATE GOVERNANCE (GCG), TUNNELING INCENTIVE AND LEVERAGE","authors":"Marheni Marheni, Yunita Maharani, L. Ermawati","doi":"10.33019/ijbe.v6i3.506","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.506","url":null,"abstract":"The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research population were multinational companies in the manufacturing sector in Indonesia at 2010-2019. Methods of analysis used multiple regression analysis. The results showed that 1) GCG had a positive and significant effect on the company's transfer pricing. Hypothesis H1 which states that GCG had a positive effect on the company's transfer pricing is proven: 2) Tunneling Incentive (TI) had a positive and significant effect on the company's transfer pricing. Hypothesis H2 which states that Tunneling Incentive (TI) had a positive effect on the company's transfer pricing is proven; 3) Leverage had not positive and significant effect on the company's transfer pricing. Hypothesis H3 which states that leverage has a positive effect on the company's transfer pricing is not proven.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79429118","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 analyze perceptions of corruption, ease of doing business, foreign investment on national competitiveness in ASEAN countries. This study uses panel data analysis with CEM, FEM, and REM approaches by using research samples from 10 countries that are members of the ASEAN organization. The results showed that Corruption Perception (CPI), ease of doing business, and Foreign Direct Investment had a significant and positive effect on National Competitiveness in ASEAN Countries.
{"title":"CORRUPTION, EASE OF DOING BUSINESS, FOREIGN DIRECT INVESTMENT, AND COMPETITIVENESS IN ASEAN COUNTRIES","authors":"A. Azwardi, Wahyu Aji Wijaya","doi":"10.33019/ijbe.v6i3.492","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.492","url":null,"abstract":"This study aims to analyze perceptions of corruption, ease of doing business, foreign investment on national competitiveness in ASEAN countries. This study uses panel data analysis with CEM, FEM, and REM approaches by using research samples from 10 countries that are members of the ASEAN organization. The results showed that Corruption Perception (CPI), ease of doing business, and Foreign Direct Investment had a significant and positive effect on National Competitiveness in ASEAN Countries.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"58 5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86794028","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}
S. J. Ferdinandus, Reniati Reniati, Hillary Theophani Parera
The balanced scorecard is a strategy implemented by the company in improving the overall performance of the company, which is not only seen from a financial perspective but also non-financial ones such as; customer perspective, internal business process perspective and learning and growth perspective. This study uses primary data in the form of a questionnaire and it is divided into two parts, namely before the COVID-19 pandemic and during the COVID-19 pandemic. The purpose of this study was to determine whether the balanced scorecard, in this case the four perspectives, had an effect on financial performance before the COVID-19 pandemic and during the COVID-19 pandemic at PT. Based on the results of research conducted, it can be seen that during the pandemic, the four perspectives of the balanced scorecard method, which are financial perspective, customer perspective, internal business process perspective, and growth and learning perspective, have a significant effect on financial performance. Meanwhile, during the COVID-19 pandemic, only financial perspective and growth and learning perspective have a significant effect on financial performance. However, the customer perspective and the internal business process perspective have no effect on financial performance.
{"title":"ANALYSIS OF FINANCIAL PERFORMANCE BASED ON THE BALANCED SCORECARD METHOD BEFORE AND DURING COVID-19 PANDEMIC AT PT. BANK TABUNGAN NEGARA, TBK","authors":"S. J. Ferdinandus, Reniati Reniati, Hillary Theophani Parera","doi":"10.33019/ijbe.v6i3.539","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.539","url":null,"abstract":"The balanced scorecard is a strategy implemented by the company in improving the overall performance of the company, which is not only seen from a financial perspective but also non-financial ones such as; customer perspective, internal business process perspective and learning and growth perspective. This study uses primary data in the form of a questionnaire and it is divided into two parts, namely before the COVID-19 pandemic and during the COVID-19 pandemic. The purpose of this study was to determine whether the balanced scorecard, in this case the four perspectives, had an effect on financial performance before the COVID-19 pandemic and during the COVID-19 pandemic at PT. Based on the results of research conducted, it can be seen that during the pandemic, the four perspectives of the balanced scorecard method, which are financial perspective, customer perspective, internal business process perspective, and growth and learning perspective, have a significant effect on financial performance. Meanwhile, during the COVID-19 pandemic, only financial perspective and growth and learning perspective have a significant effect on financial performance. However, the customer perspective and the internal business process perspective have no effect on financial performance.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86128323","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}
S. Sriyono, S. Supardi, Detak Prapanca, Hanifah Novia Sofi
Many previous researchers have carried out research on the integrity of financial statements. The newness of this study is to use profit management as an intervening variable, where this research has not been carried out. Therefore,this research will be important information for company management for creating integrated financialstatements. The purpose of this study isto determine whether earningsmanagementcanbecomeaninterveningvariabletowardsanintegratedreportthroughthecomponents of good corporate governance. This type of research is quantitative research, thepopulationusedismanufacturingcompanieslistedontheIndonesiaStockExchange.Thesampling technique used is purposive sampling. The data analysis technique used is to test theclassicalassumptionsfirst,thentesttheestimationofthepaneldataregressionmodelandthentestthe hypothesis analysis with the t-test. The analysis results found a relationship between severalcomponents of good corporate governance that can affect the integrity of financial statements,including institutional ownership, managerial ownership, and independent commissioners andearnings management. The conclusion obtained is that the Earning management variable is not able tomediate thestrengtheningof theintegrityof financial statements report
{"title":"Creating Integrated Financial Statements Through Good Corporate Governance: The Active Role of Earning Management as An Intervening Variable","authors":"S. Sriyono, S. Supardi, Detak Prapanca, Hanifah Novia Sofi","doi":"10.33019/ijbe.v6i3.555","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.555","url":null,"abstract":"Many previous researchers have carried out research on the integrity of financial statements. The newness of this study is to use profit management as an intervening variable, where this research has not been carried out. Therefore,this research will be important information for company management for creating integrated financialstatements. The purpose of this study isto determine whether earningsmanagementcanbecomeaninterveningvariabletowardsanintegratedreportthroughthecomponents of good corporate governance. This type of research is quantitative research, thepopulationusedismanufacturingcompanieslistedontheIndonesiaStockExchange.Thesampling technique used is purposive sampling. The data analysis technique used is to test theclassicalassumptionsfirst,thentesttheestimationofthepaneldataregressionmodelandthentestthe hypothesis analysis with the t-test. The analysis results found a relationship between severalcomponents of good corporate governance that can affect the integrity of financial statements,including institutional ownership, managerial ownership, and independent commissioners andearnings management. The conclusion obtained is that the Earning management variable is not able tomediate thestrengtheningof theintegrityof financial statements report","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81994044","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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