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All Journal DERIVATIF Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi dan Keuangan Transekonomika : Akuntansi, Bisnis dan Keuangan East Asian Journal of Multidisciplinary Research (EAJMR) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE
Santoso, Selamet Eko Budi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Journal : IIJSE

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The Influence of Profit Persistence, Profitability, Liquidity, and Capital Structure on the Quality of Earnings in Kompas 100 Index Companies 2019-2022 Putri, Erlyn Nurlita; Pandansari, Tiara; Santoso, Suryo Budi; Santoso, Selamet Eko Budi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5397

Abstract

This research aims to empirically test the influence of earnings persistence, profitability, liquidity, and capital structure on earnings quality. This research method uses quantitative data with secondary data sources. The population in this research is the Kompas 100 Index which is listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used was Purposive Sampling so the data resulted in 54 samples and 26 samples. This research uses multiple linear regression analysis techniques. The results of this research can be state that earnings persistence has a positive effect on earnings quality. This happens because there is investor interest in companies that can maintain their profits. Meanwhile, profitability, liquidity, and capital structure have a negative effect on earnings quality because the level of profitability is low both in the ability to pay short-term debt and the company also uses more capital than paying dividends. So, the company also incurs a lot of costs and the quality of profits decreases. From this, it can motivate management to carry out earnings management.
Determinants of Local Government Performance with Organizational Commitment as A Moderating Variable Hariyanto, Berliana Ika Putri; Wahyuni, Sri; Fitriati, Azmi; Santoso, Selamet Eko Budi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4554

Abstract

This research aims to determine the influence of regional financial supervision, accountability and transparency of regional financial management on regional government performance with organizational commitment as a moderating variable. Data collection uses primary data obtained from questionnaires through the use of a purposive sampling method. The population was 26 OPDs within the Pekalongan Regency Government, while the sample taken was 144 respondents. According to the hypothesis test carried out, regional financial supervision has a positive effect on regional government performance; The results of this research also show that accountability has a positive effect on local government performance; It was also found that transparency in regional financial management has a positive effect on regional government performance. Organizational commitment, which in this study is hypothesized as a moderating variable between the relationship between regional financial supervision, accountability and transparency of regional financial management and regional government performance, has not been proven, but organizational commitment has been proven to have a direct positive effect on regional performance. government performance.
Co-Authors Agustin, Luthfiati Dwi Alawiyah, Fitrotut Daroja Tul Alif, Aprizal Nur Amir Amir Anwar, Anisya Zulfanti Arafah, Monalisa Dinda Bima Cinintya Pratama Dirgantari, Novi Farkhani, Arkhas Fitriati, Azmi Hadi Pramono Hardiyanto Wibowo, Hardiyanto Hariyanto, Berliana Ika Putri Hartikasari, Annisa Ilma Hutami, Silviana Rahma Inayati, Nur Isna Indra, Abimanyu Nur Iwan Fakhruddin Iwan Fakhrudin, Iwan Maulana, Farras Syafiq Mudjiyanti, Rina Nabila, A.N. Auberta Octavicenna, Anida Qorie Pandansari, Tiara Pangestuti, Ana Fauziah Pribadi, Kukuh Iqnatul Putri, Erlyn Nurlita Rahayu, Faza Lutfi Samino, Zana Dies Arahmawati Setiawan, Puput Indah Sofiyana, Sofiyana Sri Wahyuni Sugiarto, Sabrina Aliyarima Putri SURYO Budi Santoso Tsania, Aida Ayu Faiza Yulianto, Akbar