International Journal of Economics, Business and Management Research, 2022
This research aims to determine the effect of information asymmetry and profitability on real ear... more This research aims to determine the effect of information asymmetry and profitability on real earnings management. The research method used is quantitative with annual report data from a sample of manufacturing firms listed on the Indonesia Stock Exchange in 2016-2020 which were selected based on purposive sampling. The number of samples used in this study was 515 firmyears. The hypothesis was tested by multiple linear regression test. The findings found in this research are the independent variables, namely information asymmetry, which has a significant effect on real earnings management with abnormal Cash Flow Operations (Abn CFO) and abnormal production costs (Abn PROD), but has no significant effect on real earnings management with abnormal discretionary expenses (Abn DISC). Profitability has a significant effect on real earnings management with the three proxies (Abn CFO, Abn PROD, and Abn DISC). However, if the research focuses on firms suspecting real earnings management, information asymmetry has an effect on earnings management with the Abn DISC.
ABSTRACTThis study aims to investigate empirical proof of the effect of media coverage, environme... more ABSTRACTThis study aims to investigate empirical proof of the effect of media coverage, environmental sensitivity, environmental management system, and customer closeness on the environmental disclosure of companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study is all environmental disclosure on the company’s sustainability report listed on the Indonesia Stock Exchange in 2018-2020. This study sampling method is purposive sampling, with 15 companies meeting the criteria as the sample with 45 firm-years. This study was tested using multiple linear regression. The results of this study show that environmental sensitivity and customer closeness effect on company’s environmental disclosure. In contrast, media coverage and environmental management system do not affect the company’s environmental disclosure.Keywords: Environmental Disclosure, Media Coverage, Environment Sensitivity, Environmental Management System, Customer ClosenessABSTRAKPenelitian in...
International Journal of Economics, Business and Management Research
This research aims to determine the effect of information asymmetry and profitability on real ear... more This research aims to determine the effect of information asymmetry and profitability on real earnings management. The research method used is quantitative with annual report data from a sample of manufacturing firms listed on the Indonesia Stock Exchange in 2016-2020 which were selected based on purposive sampling. The number of samples used in this study was 515 firmyears. The hypothesis was tested by multiple linear regression test. The findings found in this research are the independent variables, namely information asymmetry, which has a significant effect on real earnings management with abnormal Cash Flow Operations (Abn CFO) and abnormal production costs (Abn PROD), but has no significant effect on real earnings management with abnormal discretionary expenses (Abn DISC). Profitability has a significant effect on real earnings management with the three proxies (Abn CFO, Abn PROD, and Abn DISC). However, if the research focuses on firms suspecting real earnings management, inf...
This study aims at examining and analyzing: The Influences of Human Capital and Organizational Le... more This study aims at examining and analyzing: The Influences of Human Capital and Organizational Learning on Organizational Performance Mediated by Organizational Competence. The object and sample of this study were the Private Higher Education Institutions in Kopertis V Yogyakarta. This study used a survey approach with cross sectional design. The technique for collecting the samples was total sampling or census. The respondents in this study were the Private Higher Education Institutions having at least 50% accredited study programs. The testing model was Structural Equation Modeling (SEM) using Partial Least Square (PLS) method. The results show that: (1) Intellectual capital is the most important indicator of human capital in increasing organizational performance that is reflected in the improvement of learning system, (2) Personal skills are the most important indicators of organizational learning in improving organizational performance as reflected by the improvement in the lear...
Penelitian ini bertujuan mengetahui apakah motivasi mempengaruhi mahasiswa akuntansi untuk mengik... more Penelitian ini bertujuan mengetahui apakah motivasi mempengaruhi mahasiswa akuntansi untuk mengikuti PPA dan untuk mengetahui apakah ada perbedaan minat antara mahasiswa tingkat awal dan mahasiswa tingkat akhir untuk mengikuti PPA. Ada lima hipotesis yang diajukan, hipotesis pertama sampai empat diuji dengan regresi sedangkan hipotesis kelima diuji dengan t-test dari dua kelompok sampel saling bebas (inde-pendent t-test) dengan tingkat kepercayaan 95% (a = 0.05). Hasil penelitian ini mempunyai beberapa implikasi untuk berbagai pihak yang terkait dengan PPA. Berdasarkan temuan yang diperoleh pada penelitian ini, variabel motivasi karir merupakan faktor yang pal-ing signifikan mempengaruhi minat mahasiswa untuk mengikuti PPA, sedangkan untuk motivasi kualitas dan motivasi ekonomi tidak signifikan mempengaruhi minat untuk mengikuti PPA, padahal PPA diselenggarakan dengan tujuan untuk dapat meningkatkan kualitas seorang akuntan yang menguasai dan mempunyai keahlian dalam bidang akuntans...
RSF Conference Series: Business, Management and Social Sciences, 2021
This research aims to test the effect of financial pressure, opportunity, rationalization (fraud ... more This research aims to test the effect of financial pressure, opportunity, rationalization (fraud triangle), gender, and workload on the action of fraud. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents with the technique of sampling slovin. The respondent of this research is an academic community of regional work unit of Department of Accounting, Faculty of Economics and Business, Yogyakarta "Veteran" National Development University. This research using quantitive methods such as multiple linear regression analysis. This research found that the action of fraud is not affected by pressure, opportunity, rationalization, gender, and workload.
Nominal: Barometer Riset Akuntansi dan Manajemen, 2023
This study aims to investigate empirical proof of the effect of media
coverage, environmental sen... more This study aims to investigate empirical proof of the effect of media coverage, environmental sensitivity, environmental management system, and customer closeness on the environmental disclosure of companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study is all environmental disclosure on the company’s sustainability report listed on the Indonesia Stock Exchange in 2018-2020. This study sampling method is purposive sampling, with 15 companies meeting the criteria as the sample with 45 firm-years. This study was tested using multiple linear regression. The results of this study show that environmental sensitivity and customer closeness effect on company’s environmental disclosure. In contrast, media coverage and environmental management system do not affect the company’s environmental disclosure.
International Journal of Economics, Business and Management Research, 2022
This research aims to determine the effect of information asymmetry and profitability on real ear... more This research aims to determine the effect of information asymmetry and profitability on real earnings management. The research method used is quantitative with annual report data from a sample of manufacturing firms listed on the Indonesia Stock Exchange in 2016-2020 which were selected based on purposive sampling. The number of samples used in this study was 515 firmyears. The hypothesis was tested by multiple linear regression test. The findings found in this research are the independent variables, namely information asymmetry, which has a significant effect on real earnings management with abnormal Cash Flow Operations (Abn CFO) and abnormal production costs (Abn PROD), but has no significant effect on real earnings management with abnormal discretionary expenses (Abn DISC). Profitability has a significant effect on real earnings management with the three proxies (Abn CFO, Abn PROD, and Abn DISC). However, if the research focuses on firms suspecting real earnings management, information asymmetry has an effect on earnings management with the Abn DISC.
ABSTRACTThis study aims to investigate empirical proof of the effect of media coverage, environme... more ABSTRACTThis study aims to investigate empirical proof of the effect of media coverage, environmental sensitivity, environmental management system, and customer closeness on the environmental disclosure of companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study is all environmental disclosure on the company’s sustainability report listed on the Indonesia Stock Exchange in 2018-2020. This study sampling method is purposive sampling, with 15 companies meeting the criteria as the sample with 45 firm-years. This study was tested using multiple linear regression. The results of this study show that environmental sensitivity and customer closeness effect on company’s environmental disclosure. In contrast, media coverage and environmental management system do not affect the company’s environmental disclosure.Keywords: Environmental Disclosure, Media Coverage, Environment Sensitivity, Environmental Management System, Customer ClosenessABSTRAKPenelitian in...
International Journal of Economics, Business and Management Research
This research aims to determine the effect of information asymmetry and profitability on real ear... more This research aims to determine the effect of information asymmetry and profitability on real earnings management. The research method used is quantitative with annual report data from a sample of manufacturing firms listed on the Indonesia Stock Exchange in 2016-2020 which were selected based on purposive sampling. The number of samples used in this study was 515 firmyears. The hypothesis was tested by multiple linear regression test. The findings found in this research are the independent variables, namely information asymmetry, which has a significant effect on real earnings management with abnormal Cash Flow Operations (Abn CFO) and abnormal production costs (Abn PROD), but has no significant effect on real earnings management with abnormal discretionary expenses (Abn DISC). Profitability has a significant effect on real earnings management with the three proxies (Abn CFO, Abn PROD, and Abn DISC). However, if the research focuses on firms suspecting real earnings management, inf...
This study aims at examining and analyzing: The Influences of Human Capital and Organizational Le... more This study aims at examining and analyzing: The Influences of Human Capital and Organizational Learning on Organizational Performance Mediated by Organizational Competence. The object and sample of this study were the Private Higher Education Institutions in Kopertis V Yogyakarta. This study used a survey approach with cross sectional design. The technique for collecting the samples was total sampling or census. The respondents in this study were the Private Higher Education Institutions having at least 50% accredited study programs. The testing model was Structural Equation Modeling (SEM) using Partial Least Square (PLS) method. The results show that: (1) Intellectual capital is the most important indicator of human capital in increasing organizational performance that is reflected in the improvement of learning system, (2) Personal skills are the most important indicators of organizational learning in improving organizational performance as reflected by the improvement in the lear...
Penelitian ini bertujuan mengetahui apakah motivasi mempengaruhi mahasiswa akuntansi untuk mengik... more Penelitian ini bertujuan mengetahui apakah motivasi mempengaruhi mahasiswa akuntansi untuk mengikuti PPA dan untuk mengetahui apakah ada perbedaan minat antara mahasiswa tingkat awal dan mahasiswa tingkat akhir untuk mengikuti PPA. Ada lima hipotesis yang diajukan, hipotesis pertama sampai empat diuji dengan regresi sedangkan hipotesis kelima diuji dengan t-test dari dua kelompok sampel saling bebas (inde-pendent t-test) dengan tingkat kepercayaan 95% (a = 0.05). Hasil penelitian ini mempunyai beberapa implikasi untuk berbagai pihak yang terkait dengan PPA. Berdasarkan temuan yang diperoleh pada penelitian ini, variabel motivasi karir merupakan faktor yang pal-ing signifikan mempengaruhi minat mahasiswa untuk mengikuti PPA, sedangkan untuk motivasi kualitas dan motivasi ekonomi tidak signifikan mempengaruhi minat untuk mengikuti PPA, padahal PPA diselenggarakan dengan tujuan untuk dapat meningkatkan kualitas seorang akuntan yang menguasai dan mempunyai keahlian dalam bidang akuntans...
RSF Conference Series: Business, Management and Social Sciences, 2021
This research aims to test the effect of financial pressure, opportunity, rationalization (fraud ... more This research aims to test the effect of financial pressure, opportunity, rationalization (fraud triangle), gender, and workload on the action of fraud. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents with the technique of sampling slovin. The respondent of this research is an academic community of regional work unit of Department of Accounting, Faculty of Economics and Business, Yogyakarta "Veteran" National Development University. This research using quantitive methods such as multiple linear regression analysis. This research found that the action of fraud is not affected by pressure, opportunity, rationalization, gender, and workload.
Nominal: Barometer Riset Akuntansi dan Manajemen, 2023
This study aims to investigate empirical proof of the effect of media
coverage, environmental sen... more This study aims to investigate empirical proof of the effect of media coverage, environmental sensitivity, environmental management system, and customer closeness on the environmental disclosure of companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study is all environmental disclosure on the company’s sustainability report listed on the Indonesia Stock Exchange in 2018-2020. This study sampling method is purposive sampling, with 15 companies meeting the criteria as the sample with 45 firm-years. This study was tested using multiple linear regression. The results of this study show that environmental sensitivity and customer closeness effect on company’s environmental disclosure. In contrast, media coverage and environmental management system do not affect the company’s environmental disclosure.
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Papers by Sri Wahyuni Widiastuti
coverage, environmental sensitivity, environmental management system,
and customer closeness on the environmental disclosure of companies
listed on the Indonesia Stock Exchange in 2018-2020. The population in
this study is all environmental disclosure on the company’s sustainability
report listed on the Indonesia Stock Exchange in 2018-2020. This study
sampling method is purposive sampling, with 15 companies meeting the
criteria as the sample with 45 firm-years. This study was tested using
multiple linear regression. The results of this study show that
environmental sensitivity and customer closeness effect on company’s
environmental disclosure. In contrast, media coverage and environmental
management system do not affect the company’s environmental
disclosure.
coverage, environmental sensitivity, environmental management system,
and customer closeness on the environmental disclosure of companies
listed on the Indonesia Stock Exchange in 2018-2020. The population in
this study is all environmental disclosure on the company’s sustainability
report listed on the Indonesia Stock Exchange in 2018-2020. This study
sampling method is purposive sampling, with 15 companies meeting the
criteria as the sample with 45 firm-years. This study was tested using
multiple linear regression. The results of this study show that
environmental sensitivity and customer closeness effect on company’s
environmental disclosure. In contrast, media coverage and environmental
management system do not affect the company’s environmental
disclosure.