UNY Journal (Universitas Negeri Yogyakarta)
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The Role of Firm Size, Leverage, and Governance in Earnings Management: A Comparative Study of IDX and BRVM
No full textThis research aimed to comparatively analyze the influence of key corporate governance mechanisms on earnings management in the consumer goods industry across two distinct markets: the Bourse Régionale des Valeurs Mobilières (BRVM) and the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The study employed simple linear regression to analyze the data. The results indicate a notable divergence in the impact of these governance variables between the two exchanges. For IDX-listed companies, a statistically significant relationship was observed exclusively between leverage and earnings management. The remaining variables, company size, independent board of commissioners, audit quality, and managerial ownership, did not exhibit a significant influence. Conversely, the analysis of BRVM-listed firms showed that company size and managerial ownership were significant predictors of earnings management, whereas leverage, the independent board of commissioners, and audit quality were not.
Keywords: Earnings Management, Company Size, Leverage, Corporate Governance Mechanisms
ABSTRAK
Penelitian ini bertujuan membandingkan dampak mekanisme tata kelola, termasuk Ukuran Perusahaan, Leverage, Dewan Komisaris Independen, Kualitas Audit, dan Kepemilikan Manajemen, terhadap Manajemen Laba di Industri Barang Konsumen yang terdaftar di BRVM dan IDX dari tahun 2019-2022. Analisis regresi linear sederhana digunakan sebagai Teknik analisis data penelitian ini. Hasil penelitian menunjukkan perbedaan yang signifikan antara BRVM dan IDX terkait pengaruh mekanisme tata kelola korporat terhadap Manajemen Laba. Di IDX, Leverage secara signifikan mempengaruhi Manajemen Laba. Selanjutnya, Ukuran Perusahaan, Dewan Komisaris Independen, Kualitas Audit, dan Kepemilikan Manajerial tidak signifikan. Selanjutnya, pada perusahaan yang terdaftar pada BRVM , Ukuran Perusahaan dan Kepemilikan Manajerial secara individual menunjukkan pengaruh signifikan terhadap Manajemen Laba. Namun, Leverage, Dewan Komisaris Independen, dan Kualitas Audit tidak menunjukkan pengaruh signifikan terhadap Manajemen Laba.
Kata Kunci: Manajemen Laba, Ukuran Perusahaan, Leverage, Mekanisme Tata Kelola Perusahaa
Analysis of the Role of Spiritual Well-Being on Ethical Judgment Among Accounting Students
No full textThe purpose of this study was to determine how the spiritual well-being (SWB) variable as a personal factor affects the ethical judgment of accounting students both directly and through mediating variables such as materialism, ethical ideology, and ethical beliefs. Structural Equation Modeling (SEM) was used to test the research hypothesis model. A total of 288 survey data were collected from accounting students from universities in Sulawesi and outside Sulawesi. The results showed that the variables of spiritual well-being and ethical ideology and ethical beliefs of accounting students have a positive and significant relationship; however, the variables of spiritual well-being and materialism show an insignificant relationship. The moral factors of ethical ideology and ethical beliefs of accounting students show a positive and significant influence on ethical considerations; the materialism variable is rejected because it shows an insignificant relationship to students' ethical judgments. The implications of this study are that it can be a reference for further researchers related to the proposed variables.
Keywords: Spiritual Well-Being, Ethical Ideology, Ethical Judgment, Accounting, SEM
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana variabel kesejahteraan spiritual (SWB) sebagai faktor pribadi mempengaruhi penilaian etis mahasiswa akuntansi baik secara langsung maupun melalui variabel mediasi seperti materialisme, ideologi etika, dan keyakinan etika. Structural Equation Modeling (SEM) digunakan untuk menguji model hipotesis penelitian. Sebanyak 288 data survei dikumpulkan dari mahasiswa akuntansi dari universitas di Sulawesi dan di luar Sulawesi. Hasil penelitian menunjukkan bahwa variabel kesejahteraan spiritual dan ideologi etika serta keyakinan etika mahasiswa akuntansi memiliki hubungan yang positif dan signifikan; namun, variabel kesejahteraan spiritual dan materialisme menunjukkan hubungan yang tidak signifikan. Faktor moral ideologi etika dan keyakinan etika mahasiswa akuntansi menunjukkan pengaruh positif dan signifikan terhadap pertimbangan etis; variabel materialisme ditolak karena menunjukkan hubungan yang tidak signifikan terhadap penilaian etis siswa. Implikasi dari penelitian ini adalah dapat menjadi dasar acuan untuk peneliti selanjutnya yang berkaitan dengan variabel diajukan.
Kata Kunci: Kesejahteraan Spiritual, Ideologi Etis, Penilaian Etis, Akuntansi, SE
Collaboration-Oriented Culture Towards Sustainability Report Quality: The Role of Competitive Pressure
No full textThis research examines the impact of a collaboration-oriented culture on the quality of sustainability reports and the role of competitive pressure on this relationship. This quantitative research applies multiple regression analysis and moderated regression analysis to a sample of companies listed on the Indonesia Stock Exchange and the Sri Kehati index for the 2020-2022 period. Research data was obtained from the company's annual report and sustainability report. Research findings show that collaboration-oriented culture has a negative effect on the quality of sustainability reports. Competitive pressure was not found to weaken the negative effect of collaboration-oriented culture on the quality of sustainability reports. These findings indicate that the high and low competitive pressures faced by companies in their industry are unable to encourage companies to produce better-quality sustainability reports. This research has implications for companies to loosen collaboration-oriented culture to improve the quality of sustainability reports. This research also contributes to regulators (Indonesian Institute of Accountants and Financial Services Authority) to prepare sustainability report standards to improve the quality and comparability of reports.
Keywords: Collaboration-Oriented Culture, Sustainability Report Quality, Competitive Pressure
ABSTRAK
Riset ini mengkaji dampak collaboration-oriented culture terhadap kualitas sustainability report serta peran tekanan kompetisi terhadap hubungan tersebut. Riset kuantitatif ini menerapkan analisis regresi berganda dan moderated regression analysis untuk sampel perusahaan yang terdaftar di Bursa Efek Indonesia dan indeks Sri Kehati periode 2020-2022. Data riset diperoleh dari annual report dan sustainability report perusahaan. Temuan riset menunjukkan collaboration-oriented culture berpengaruh negatif terhadap kualitas sustainability report. Tekanan kompetisi tidak ditemukan memperlemah pengaruh negatif collaboration-oriented culture terhadap kualitas sustainability report. Temuan tersebut menunjukkan bahwa tinggi rendahnya tekanan kompetisi yang dihadapi perusahaan pada industrinya tidak mampu mendorong perusahaan untuk menghasilkan sustainability report yang lebih berkualitas. Penelitian ini berimplikasi pada perusahaan untuk melonggarkan collaboration-oriented culture dalam rangka meningkatkan kualitas sustainability report. Penelitian ini juga memberikan kontribusi kepada regulator (Ikatan Akuntan Indonesia maupun Otoritas Jasa Keuangan) untuk menyusun standar sustainability report dalam rangka meningkatkan kualitas maupun komparabilitas laporan.
Kata Kunci: Budaya Berorientasi Kolaborasi, Kualitas Laporan Keberlanjutan, Tekanan Kompetis
The Influence of Teachers' Pedagogical Competence on the Implementation of Differentiated Instruction at Muhammadiyah Senior High School Imogiri
No full textThis research is motivated by the implementation of the Independent Curriculum which requires the creation of a flexible and student-centered learning approach. Teacher competence in carrying out differentiated learning is an important component for achieving a maximum educational process. This research seeks to examine the extent to which teachers’ pedagogical competence affects the application of differentiated instruction at Muhammadiyah Senior High School Imogiri. This research employs a descriptive quantitative approach. The data were analyzed using several techniques, including tests for validity, reliability, and normality, as well as simple linear correlation and regression analysis. The subjects in this study amounted to 22 teachers with the main instrument in the form of questionnaires. The findings indicate that teachers’ pedagogical competence exerts a positive and significant impact on the implementation of differentiated instruction at SMA Muhammadiyah Imogiri. This is supported by the regression analysis results, which indicate that teachers’ pedagogical competence accounts for 54.4% of the effectiveness in implementing differentiated learning. These findings also show that aspects such as understanding student characteristics, selecting appropriate learning methods, and being able to design adaptive learning are important factors. Teachers with higher levels of pedagogic competence tend to be able to build a responsive, inclusive, and student-oriented learning environment. Therefore, enhancing pedagogical competence is a strategic effort to support the successful enactment of the Independent Curriculum within schools
Improving Social Studies learning activity and outcomes through multimedia-based learning
No full textThis research was motivated by the low learning activity and low learning outcomes of social studies of class VII/B students in the second semester at SMP Negeri 2 Dusun Selatan. Indicators of low learning activity include a lack of enthusiasm for learning and a tendency to be apathetic in participating in learning. This can be seen from students' responses to teacher questions, their activeness in expressing opinions or ideas, and low student participation in learning. Meanwhile, indicators of low learning outcomes are seen from classical completeness, which is still below 75% with the KKM value of Social Studies for Class VII in the second semester of the 2024/2025 Academic Year at SMP Negeri 2 Dusun Selatan being 70. To overcome this problem, a Classroom Action Research was conducted that focused on increasing activity and improving learning outcomes through the use of multimedia-based learning media. This Classroom Action Research (CAR) used the Kemmis and McTaggart model, which was implemented in 2 (two) cycles on 31 students. Data was collected through learning activity observations, learning outcome tests, and student response questionnaires. The results showed a significant increase in learning activity, learning outcomes, and classical mastery. Learning activity increased by 17.4%, from 68.9% pre-cycle to 75.4% in Cycle 1 and 86.3% in Cycle 2. Student learning outcomes increased by 13.9%, from 72.6% in the pre-cycle to 80.3% in Cycle 1 and 87.7% in Cycle 2. Classical mastery percentage increased by 29%, from 65% in the pre-cycle to 83% in Cycle 1 and 94% in Cycle 2. It was concluded that the use of multimedia-based learning media can improve the social studies learning activity and learning outcomes of grade VII/B students in the 2024/2025 academic year at SMP Negeri 2 Dusun Selatan
Pengaruh Independensi, Integritas, Profesionalisme, Struktur dan Pemahaman Standar Audit terhadap Kompetensi Calon Auditor
No full textThis study analyzes the influence of independence, integrity, professionalism, audit structure, and understanding of auditing standards on the competence of accounting students as prospective auditors. The research sample consisted of 340 undergraduate accounting students from an A-accredited university in Semarang who had completed the auditing course. A quantitative approach was used by distributing an online questionnaire via Google Forms. The results show that audit structure and understanding of auditing standards have a positive and significant effect on student competence. Conversely, independence, integrity, and professionalism do not show a significant effect. These findings highlight the importance of mastering audit structure and standards in shaping competent auditors, although ethical values remain essential to be instilled.
Keywords: Independence, Integrity, Professionalism, Audit Structure, Auditing Standards, Audit Competence
ABSTRAK
Penelitian ini menganalisis pengaruh independensi, integritas, profesionalisme, struktur audit, dan pemahaman standar audit terhadap kompetensi mahasiswa akuntansi sebagai calon auditor. Sampel penelitian terdiri dari 340 mahasiswa S-1 akuntansi dari universitas berakreditasi A di Semarang yang telah menempuh mata kuliah audit. Penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner daring via Google Form. Hasil menunjukkan bahwa struktur audit dan pemahaman standar audit berpengaruh positif dan signifikan terhadap kompetensi mahasiswa. Sebaliknya, independensi, integritas, dan profesionalisme tidak menunjukkan pengaruh signifikan. Temuan ini menegaskan pentingnya pemahaman struktur dan standar audit dalam membentuk auditor yang kompeten, meskipun nilai-nilai etika tetap perlu ditanamkan.
Kata Kunci: Independensi, Integritas, Profesionalisme, Struktur Audit, Standar Audit, Kompetensi Audi
Cultural Literacy in Elementary School Students: A Systematic Study on Character Building
No full textThis study aims to comprehensively review how cultural literacy is applied in elementary schools and its impact on the character development of students. The research method chosen for this study is the Systematic Literature Review method. Data collection was conducted by documenting and reviewing all articles related to cultural literacy in elementary schools published between 2016 - 2025 and published in Scopus-indexed journals. The articles used in the study were identified and selected based on criteria for analysis. The selection process resulted in five articles that were reviewed in depth through content analysis. The main findings of this study are classified into three dimensions: (1) the relevance of cultural literacy in the era of globalization, (2) the integration of local wisdom into education, and (3) the role of educators and learning strategies. These three dimensions indicate that cultural literacy helps students understand more about cultural diversity, strengthen their character, and enhance their national identity. This study emphasizes and recommends that cultural literacy-based learning should be implemented systematically and contextually, starting from the elementary school level
Systematic Literature Review on Eco-literacy Learning in the Lower Grades of Elementary School
Get PDFThis study highlights the previous studies of eco-literacy learning in the lower grades of elementary school (grades 1-3) using a Systematic Literature Review (SLR). The data was obtained through Google Scholar, Garuda, and Science Direct. The data analysis protocol was the PSALSAR framework paired with the PRISMA protocol. The literature sources were derived from Google Scholar (644), Garuda (10), and Science Direct (65). Of the 719 literature sources, six met the inclusion criteria. The findings of the analysis were divided into three aspects: (1) the content of eco-literacy learning, (2) the methods of eco-literacy learning, and (3) the media of eco-literacy learning. This SLR study identified a research gap for future study and practical implications. For future study, key areas include researching its impact on children's cognitive and emotional development and investigating how schools manage eco-literacy resources using anthropological approaches. It is also suggested that researchers look into societal practices that influence students' environmental behaviors, teachers' science literacy, and the development of environmental education curricula. Additionally, R&D in collaborative strategies for developing eco-literacy content targeted to early-grade learners is highly suggested. The development of particular assessment methods for eco-literacy outcomes is also required. As practical implications, improving teachers' STEM abilities and organizing suitable outdoor learning areas are critical for effective eco-literacy teaching
The influence of interactive digital learning media on improving history learning comprehension in grade IV students.
Get PDFThe application of Digital Interactive Learning Media in the fourth grade of SDN 001 Tarempa aims to enhance students' understanding of historical material, which is crucial for building awareness of national identity and culture. However, students often face challenges in conventional history learning, such as a lack of interest and engagement, leading to low comprehension. This study employs a quantitative approach with an experimental design, where data is collected through tests to measure understanding, questionnaires to observe student responses, and observations of the learning process. It is hoped that the results of this research will demonstrate the effectiveness of interactive learning media in improving students' historical comprehension and contribute significantly to the development of more engaging and effective teaching methods at the elementary education level
The Role ff Teachers and Parents in Overcoming Learning Difficulties of Autism Students in Elementary School
No full textThe aim of this research is to find out The Role of Teachers and Parents in Overcoming Learning Difficulties of Autistic Students in Special Elementary Schools. This research was carried out at the Muara Bungo State Special School. Research subjects include school principals, class teachers, parents. The research method used by researchers is qualitative, with a case study approach that uses data collection techniques through observation, interviews and documentation. The data analysis technique uses the Miles and Huberman model which consists of three stages, namely data reduction, data presentation and conclusion drawing. Testing the validity of the data uses a credibility test with triangulation. The results of this research are the first one the role of teachers in overcoming the learning difficulties of autistic students in the classroom, including 1) the role of the teacher as a class manager in overcoming the learning difficulties of autistic students, namely the teacher arranges the order of the students' chairs and benches. The teacher always uses visual aids for classroom management. 2) the role of the teacher as a mediator in overcoming the learning difficulties of autistic students. Namely, the teacher provides learning media such as pictures and learning videos in class. 3) The role of the teacher as a guide in overcoming the learning difficulties of autistic students, namely the teacher guides students how to hold a pen, guides students to sit quietly in a chair, the teacher guides students when writing, reading and arithmetic. Meanwhile the second the role of parents in overcoming the learning difficulties of autistic students in class includes 1) The role of parents as guides to overcome the learning difficulties of autistic students, namely provide assistance to children who have learning difficulties when running around in the classroom. 2) The role of parents as facilitators for parents overcome the learning difficulties of Autistic students, namely providing children with facilities to support their learning process such as notebooks, media and therapy for children after school. 3) The role of parents as Educators in overcoming the learning difficulties of autistic students, namely parents provide providing life, religious and general learning lessons. The obstacles faced by teachers and parents in overcoming the learning difficulties of Autistic Students in State Special Elementary Schools are that they have two main obstacles in learning, namely low learning focus and rapid changes in mood. Furthermore, the efforts of teachers and parents in overcoming the learning difficulties of autistic students at Muara Bungo State Special Elementary School are, the solution implemented by the teacher is to wait for the child's mood to be good before the learning process, provide entertainment, and ask parents to repeat the material. At home. Improving the quality of learning for children with autism requires various ongoing efforts, such as training for teachers, curriculum development, adding learning media, communication with parents, and emotional support for children. Improving the quality of learning for children with autism requires various ongoing efforts, such as training for teachers, curriculum development, adding learning media, communication with parents, and emotional support for children. Teachers also provide motivation to learn. In the learning process, the teacher provides motivation for autistic students, where this motivation takes the form of giving words of praise, such as the teacher saying the words congratulations, great, extraordinary. The second one provide a variety of learning methods. In learning activities, teachers use various learning methods for autistic students, such as teachers making learning materials presented in the form of learning outside the classroom and learning using image media