Media Bisnis最新文献

Pengaruh Stres Kerja, Lingkungan Kerja,Kepercayaan Diri terhadap Kinerja Karyawan PT. XYZ 工作压力、工作环境、自信心对 XYZ 公司员工绩效的影响

Media Bisnis Pub Date : 2023-08-28 DOI: 10.34208/mb.v15i1.2044

Pinka Julinda Sari, Setia Tjahyanti

引用次数: 0

Pengaruh Persistensi Laba, Risiko Sistematik, dan Faktor lainnya terhadap Earnings Response Coefficient 收益持续性、系统风险和其他因素对收益反应系数的影响

Media Bisnis Pub Date : 2023-08-16 DOI: 10.34208/mb.v15i1.2136

Putri Aulia Afifah, Arya Pradipta, Dicky Supriatna

{"title":"Pengaruh Persistensi Laba, Risiko Sistematik, dan Faktor lainnya terhadap Earnings Response Coefficient","authors":"Putri Aulia Afifah, Arya Pradipta, Dicky Supriatna","doi":"10.34208/mb.v15i1.2136","DOIUrl":"https://doi.org/10.34208/mb.v15i1.2136","url":null,"abstract":"This study aims to obtain empirical evidence of factors that influence the earnings response coefficient. The independent variables in this study are capital structure, systematic risk, company size, growth opportunity, profitability, and earnings persistence. While the dependent variable in this study is the earnings response coefficient (ERC). The object in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. A total of 50 companies with a total of 147 data were obtained using the purposive sampling method and was tested with the moderating regression analysis method. According to the hypothesis test, the result of this study is that capital structure, systematic risk, firm size, growth opportunities, profitability, and earnings persistence have no effect on the earnings response coefficient. No effect means that the increase or decrease capital structure, systematic risk, company size, growth opportunities, profitability and earnings persistence will not affect the market reaction to earnings announcements, thus that not reflect the value of earnings response coefficient.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139350324","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}

引用次数: 0

Pengaruh Rasio Keuangan, Komite Audit, dan Tata Kelola Perusahaan terhadap Financial Distress 财务比率、审计委员会和公司治理对财务困境的影响

Media Bisnis Pub Date : 2023-08-16 DOI: 10.34208/mb.v15i1.2102

Hanny Hanny, Aan Marlinah

引用次数: 0

Pengaruh Locus of Control terhadap Dysfunctional Audit Behavior: Religious Control sebagai Pemoderasi 审计功能失调行为的控制源（Pengaruh Locus of Control terhadap Dysfunctional Audit Behavior）：宗教控制作为一种模式

Media Bisnis Pub Date : 2023-08-16 DOI: 10.34208/mb.v15i1.2138

Febrina Viryani Prasetio, Irwanto Handojo, M. Ghazi

{"title":"Pengaruh Locus of Control terhadap Dysfunctional Audit Behavior: Religious Control sebagai Pemoderasi","authors":"Febrina Viryani Prasetio, Irwanto Handojo, M. Ghazi","doi":"10.34208/mb.v15i1.2138","DOIUrl":"https://doi.org/10.34208/mb.v15i1.2138","url":null,"abstract":"The purpose of this study is to obtain empirical evidence about whether locus of control, professional commitment, time budget pressure, client importance, turnover intention, and personality type (type A) has an influence on dysfunctional audit behavior moderated by religious control on the influence of locus of control and professional commitment on dysfunctional audit behavior. The population in this study are auditors who work in public accounting firms in Indonesia. The sample selection technique is purposive sampling. Based on the sample selection criteria, the number of samples collected were 86 auditors. Those data are analyzed using multiple linear regressions analysis. The result of this study shows that locus of control has a positive effect on dysfunctional audit behavior. It means that the higher the locus of control, the higher the probability of dysfunctional audit behavior. Auditors tend to perform dysfunctional audit behavior when they face pressure in doing their job. The pressure can come from time, superiors, supervisors, or audit managers which are external factors. Professional commitment, time budget pressure, client importance, turnover intention, locus of control moderated by religious control, and professional commitment moderated by religious control do not effect dysfunctional audit behavior. This study also showed that religious control does not moderate the relationship between locus of control and professional commitment with dysfunctional audit behavior.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139350392","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}

引用次数: 0

Faktor-Faktor yang mempengaruhi Minat Investasi Mahasiswa di Pasar Modal 影响学生投资兴趣的因素

Media Bisnis Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i2.1665

Gabriella Lioera, Yulius Kurnia Susanto, Dicky Supriatna

引用次数: 2

Factors that affect Fraudulent Financial Reporting 影响虚假财务报告的因素

Media Bisnis Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i2.1666

Kharissa Setiawan, Ita Trisnawati

{"title":"Factors that affect Fraudulent Financial Reporting","authors":"Kharissa Setiawan, Ita Trisnawati","doi":"10.34208/mb.v14i2.1666","DOIUrl":"https://doi.org/10.34208/mb.v14i2.1666","url":null,"abstract":"The objective of this research is to obtain empirical evidence of the influence of factors that can affect fraudulent financial reporting. Those factors are financial targets, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, nature of industry, external auditor quality, the change of auditor, auditor’s opinion, change of directors, proportion of independent commissioner, and numbers of CEO’s picture. The variables used on this research if from fraud pentagon theory perspective. This research’s population is manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2017 to 2020. The sample of this research is selected by using purposive sampling based on several criteria. This research uses 302 data from 101 listed manufacturing companies as the sample. The method used for analyzing and testing the data on this research is by multiple regression to see the influence between independent variables and fraudulent financial reporting. The result of this research shows that financial targets, nature of industry, and auditor’s opinion have significant influence on fraudulent financial reporting. In contrast, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, external auditor quality, the change of auditor, change of directors, proportion of independent commissioner, and numbers of CEO’s picture have no significant value to fraudulent financial reporting.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122823066","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}

引用次数: 1

Kinerja Keuangan dan Faktor Lainnya yang memengaruhi Nilai Perusahaan non-Keuangan di BEI 影响非金融企业价值的金融表现和其他因素

Media Bisnis Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i2.1671

Mutiara Mayang Sari, Indra Arifin Djashan

引用次数: 0

Studi Empiris: Tax Avoidance pada Perusahaan non Keuangan di Bursa Efek Indonesia 经验研究:对印尼证券交易所非金融企业Tax Avoidance

Media Bisnis Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i2.1088

Aristyo Rahadiyan Tedja, Novia Wijaya

{"title":"Studi Empiris: Tax Avoidance pada Perusahaan non Keuangan di Bursa Efek Indonesia","authors":"Aristyo Rahadiyan Tedja, Novia Wijaya","doi":"10.34208/mb.v14i2.1088","DOIUrl":"https://doi.org/10.34208/mb.v14i2.1088","url":null,"abstract":"The purpose of this study is to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committee, audit quality, profitability, firm size, institutional ownership and leverage on tax avoidance. Previous researchers used 5 variables, namely the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size. This researcher adds 2 variables, namely institutional ownership and leverage. This study obtained research samples using purposive sampling method. There are 396 data from 132 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period that have met the criteria. The multiple regression method is a model of this research. The results of this study indicate that profitability and leverage have a significant effect on tax avoidance, while other independent variables such as the proportion of independent commissioners, audit committee, audit quality, firm size and institutional ownership do not have a significant effect on tax avoidance. The larger the profit generated, the company will get tax incentives and tax concessions so that it appears to be doing tax avoidance. The larger the debt the company uses as financing, the interest expense that must be paid. The higher the interest expense, the lower the profit so that tax avoidance will be lower.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114444011","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}

引用次数: 0

Fundamental Factors, Economic Value Added, and Other Factors Determining Stock Return 决定股票收益的基本因素、经济增加值和其他因素

Media Bisnis Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i1.1409

A. Noviyanti, F. Firnanti

引用次数: 0

The Influence of Time Value, Price Perception, and Service Quality on The Intention to Repurchase Tickets on Passenger Roro Ships 时间价值、价格感知和服务质量对客轮购票意愿的影响

Media Bisnis Pub Date : 2022-09-30 DOI: 10.34208/mb.v14i2.1687

Asep Suparman, Zahra Fajardini, T. Sugiharto

引用次数: 0