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All Journal Devotion: Journal of Research and Community Service Journal of Social And Economics Research journal of social and economic research
Sriwati
Universitas Tarumanagara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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DETERMINAN PRAKTIK PERATAAN LABA DALAM PERSPEKTIF PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, CASH HOLDING, DAN KUALITAS AUDIT Dinda Ariestanti Widyastuti; Sriwati
Journal of Social and Economics Research Vol 8 No 1 (2026): JSER, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v8i1.1516

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, leverage, cash holding, dan kualitas audit terhadap perataan laba pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Sampel penelitian terdiri atas 56 perusahaan atau 168 data observasi yang dianalisis menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan, leverage, dan cash holding tidak berpengaruh signifikan terhadap perataan laba. Sebaliknya, kualitas audit berpengaruh signifikan negatif terhadap perataan laba, sehingga kualitas audit yang baik dapat menekan kecenderungan manajemen untuk melakukan perataan laba.
DETERMINAN PRAKTIK PERATAAN LABA DALAM PERSPEKTIF PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, CASH HOLDING, DAN KUALITAS AUDIT Dinda Ariestanti Widyastuti; Sriwati
Journal of Social and Economics Research Vol 8 No 1 (2026): JSER, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v8i1.1516

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, leverage, cash holding, dan kualitas audit terhadap perataan laba pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Sampel penelitian terdiri atas 56 perusahaan atau 168 data observasi yang dianalisis menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan, leverage, dan cash holding tidak berpengaruh signifikan terhadap perataan laba. Sebaliknya, kualitas audit berpengaruh signifikan negatif terhadap perataan laba, sehingga kualitas audit yang baik dapat menekan kecenderungan manajemen untuk melakukan perataan laba.
The Effect of ESG Performance and Cost of Debt on the Credit Ratings of Companies Listed on the Indonesian Stock Exchange Ahmad Nur Ardiansyah; Sriwati
Devotion : Journal of Research and Community Service Vol. 7 No. 8 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i8.25734

Abstract

This study aimed to examine the effects of Environmental, Social, and Governance (ESG) performance and cost of debt on the credit ratings of cross-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using a purposive sampling method, a sample of 19 companies was selected, resulting in 57 panel data observations. The data were analyzed using ordinal logistic regression with a complementary log-log link function, incorporating leverage, firm size, and profitability (Return on Assets or ROA) as control variables. The empirical results showed that ESG performance and firm size had positive and significant effects on the probability of achieving higher credit ratings, providing theoretical support for the application of Signalling Theory and Legitimacy Theory. Conversely, cost of debt, leverage, and profitability did not have significant effects on credit ratings. These findings indicated that independent rating agencies consider sustainability transparency as an important signal for mitigating fundamental risks, whereas debt costs are perceived primarily as operational consequences that do not directly alter the hierarchy of creditworthiness assessments.
Co-Authors Ahmad Nur Ardiansyah Dinda Ariestanti Widyastuti