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All Journal Jurnal Fakultas Ekonomi : OPTIMAL Akuntansi Krida Wacana Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Akuntansi
LAILAH FUJIANTI
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Economics, Econometrics & Finance Education Other

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Hutang Optimal dan Nilai Perusahaan di Indonesia: Studi Pada Perusahaan yang Listing di BEI Aulia Keiko Hubbansyah; Lailah Fujianti; Safitri Siswono
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 15 No 2 (2021): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/optimal.v15i2.3000

Abstract

This study aims to identify the optimal portion of debt in the capital structure that maximizes the firm value. Using the panel threshold estimation approach and company data listed on the Indonesia Stock Exchange for 2012-2019, this study provides strong empirical evidence that there is a non-linear relationship between debt and firm value. In this case, it is found that the optimal portion of debt for companies in Indonesia ranges from 48 - 54 percent relative to its equity. As shown this level of debt is empirically proven to have the greatest positive impact on increasing the firm value. But, when the portion of debt that exceeds 54 percent, it has no impact on the firm value. Meaning that the impact of additional debt on firm value will be insignificant, and only increase the level of the debt. Keywords: Firm value, firm debt, dividend, managerial ownership
Faktor - Faktor Yang Mempengaruhi Income Smoothing (Studi Empiris Perusahaan yang Terdaftar di BEI) Salsabila Diva; Lailah Fujianti; Nelyumna
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
Publisher : Jurnal Akuntansi

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Abstract

Income smoothing is used to analyze earnings management patterns in order to maintain the consistency of company profts from period to period. This action was taken in response to the perception of fnancial statement users that proft is a metric for determining whether a company is good or bad. This study aims to determine the factors that influence income smoothing with empirical studies on manufacturing companies from 2019 to 2021. The number of sample companies used in this study was 231 samples after being selected using the purposive sampling method. Logistic regression analysis was tested using EViews 12 software as a research method. The results of this study explain that frm size has a negative effect and frm age has a positive influence on income smoothing practices, while institutional ownership and proftability have no effect on income smoothing practices. Keywords: company age, company size, earnings management, income smoothing, institutional ownership, proftability
Faktor - Faktor Yang Mempengaruhi Income Smoothing (Studi Empiris Perusahaan yang Terdaftar di BEI) Salsabila Diva; Lailah Fujianti; Nelyumna
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.vi.2854

Abstract

Income smoothing is used to analyze earnings management patterns in order to maintain the consistency of company profts from period to period. This action was taken in response to the perception of fnancial statement users that proft is a metric for determining whether a company is good or bad. This study aims to determine the factors that influence income smoothing with empirical studies on manufacturing companies from 2019 to 2021. The number of sample companies used in this study was 231 samples after being selected using the purposive sampling method. Logistic regression analysis was tested using EViews 12 software as a research method. The results of this study explain that frm size has a negative effect and frm age has a positive influence on income smoothing practices, while institutional ownership and proftability have no effect on income smoothing practices. Keywords: company age, company size, earnings management, income smoothing, institutional ownership, proftability
Analisis Tingkat Kesehatan Bank Sebelum Dan Sesudah Pandemi Dengan Metode Rgec (Risk Profile, Good Governance Corporate, Earning, Capital) Studi Kasus Bank Bumn Dina Rafifah; Lailah Fujianti; Mira Munira
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.7461

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank pada bank umum BUMN sebelum pandemi tahun 2019 dan sesudah pandemi tahun 2022 menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Earning, Capital). Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan pada tahun 2019 dan tahun 2022. Hasil penelitian menunjukkan bahwa tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi: (1) Aspek Risk Profile bank umum BUMN dengan rata-rata nilai NPL dalam kategori sehat dan LDR dalam kondisi cukup sehat. (2) Aspek GCG bank umum BUMN pada tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi dengan peringkat rata-rata berada dalam kondisi sehat. (3) Aspek Earnings bank umum BUMN tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi dengan rata-rata nilai ROA dalam kategori sangat sehat dan NIM dalam kondisi sangat sehat. (4) Aspek Capital bank umum BUMN tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi dengan nilai rata-rata berada dalam kondisi sangat sehat.
Co-Authors Dina Rafifah Hubbansyah, Aulia Keiko Mira Munira Nelyumna Safitri Siswono Salsabila Diva