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All Journal Jurnal Profiet JURNAL PENDIDIKAN TAMBUSAI
Fadila, Husnul
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PRAKTEK INCOME SMOOTHING PADA PERUSAHAAN PENYEDIA JASA TELEKOMUNIKASI DI INDONESIA Cholid, Mohammad Ilham; Putra, Mochamad Rohiki Santoso; Febrianti, Sagita; Fadila, Husnul
Jurnal Profiet Vol 5 No 2 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

Research on income smoothing analysis and the factors that influence it in companies providing telecommunications services which are based on conflicts of interest are explained by agency theory and the existence of opportunistic actions is explained by positive accounting theory. The variables used in this research are profitability which is calculated by Return on Assets, cash holding which is calculated by the ratio of cash and cash equivalents to total assets, and financial leverage which is calculated by the Debt to Equity ratio. The aim of this research is to analyze the influence of these variables on the role of profit. This research uses quantitative descriptive methods. The data used is secondary data in the form of financial reports of telecommunications service provider companies obtained from the Indonesia Stock Exchange for the 2019-2023 period. Three hypotheses were formulated and tested using Logistic Regression Analysis. The research results show that profitability has a significant effect on income smoothing. However, holding capital and financial leverage do not have a significant effect on income smoothing. Keywords: Income Smoothing, Profitability, Cash Holding, Financial Leverage
Pengaruh ENSO dan IOD Terhadap Curah Hujan di Indonesia Fadila, Husnul; Yendri Sudiar, Nofi; Razi, Pakhrur; Zulhendra, Zulhendra
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Penelitian ini memiliki tujuan untuk mengkaji pengaruh fenomena ENSO (El Niño Southern Oscillation) dan IOD (Indian Ocean Dipole) terhadap pola curah hujan di Indonesia. Fenomena ENSO dan IOD dipengaruhi oleh perubahan suhu permukaan laut, dengan IOD terjadi di wilayah tropis Samudra Hindia dan El Niño-La Niña di Samudra Pasifik. Data yang digunakan dalam studi ini mencakup Indeks Niño 3.4, Indeks Dipole Mode, serta data curah hujan. Hasil penelitian menunjukkan bahwa di stasiun dengan tipe curah hujan monsun, seperti Bali dan Jawa Timur, terdapat korelasi signifikan dengan kategori rendah dan sangat rendah. Di stasiun dengan tipe curah hujan ekuatorial, seperti Sumatra Barat dan Kalimantan Barat, korelasi yang ditemukan ada yang signifikan dan ada yang tidak, dengan kategori rendah dan sangat rendah. Hal serupa juga ditemukan pada stasiun dengan tipe curah hujan lokal, seperti Maluku dan Papua.
Co-Authors Cholid, Mohammad Ilham Febrianti, Sagita Pakhrur Razi Putra, Mochamad Rohiki Santoso Yendri Sudiar, Nofi Zulhendra Zulhendra