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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM) International Journal of Accounting & Finance in Asia Pasific Journal of Economics and Management Scienties Ekasakti Pareso Jurnal Akuntansi Jurnal Riset Akuntansi, Perpajakan dan Auditing Greenation International Journal of Economics and Accounting Dinasti Accounting Review
Desmiwerita
Akademi Akuntansi Indonesia Padang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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Analisis Rasio Keuangan PT. Semen Indonesia (Persero) TBK Tahun 2022-2024 Dhea Rivana Amanda; Desmiwerita
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 3 No. 3 (2026): Maret
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/y5t9er76

Abstract

Tujuan penelitian untuk menghitung tingkat rasio keuangan PT. Semen Indonesia (Persero) Tbk ditinjau dari segi likuiditas dengan menggunakan formula Current Ratio, segi aktivitas dengan menggunakan formula Account Receivable Turnover, segi profitabilitas dengan menggunakan formula Net Profit Margin, segi solvabilitas dengan menggunakan formula Debt to Equity Ratio tahun 2022-2024. Metode penelitian ini menggunakan metode kuantitatif deskriptif. Jenis data yang gunakan adalah data sekunder. Teknik pengumpulan data adalah berupa teknik dokumentasi dan kepustakaan dengan teknik analisis data adalah deskriptif kuantitatif adalah menghitung rasio keuangan pada PT. Semen Indonesia (Persero) Tbk Tahun 2022-2024. Hasil penelitian didapatkan segi rasio likuiditas (Current Ratio) PT Semen Indonesia (Persero) Tbk, yaitu 144.54%, (2022), 122.79% (2023), dan 125.34% (2024). Rasio Aktivitas (Account Receivable Turnover) Nilai tetap pada 6 kali per tahun selama 2022-2024. Analisis Perubahan DER tahun 2022-2023 DER menurun 5,64%, Dari 2022 hingga 2024, Debt to Equity Ratio (DER) menunjukkan tren penurunan tajam secara tahunan, dengan total penurunan sekitar 21,7% selama dua tahun. 
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CASH HOLDING ON INCOME SMOOTHING IN INDONESIAN MANUFACTURING COMPANIES Desmiwerita Desmiwerita; Yuli Ardiany; Melli Herfina; Dorris Yadewani; Miftahul Jannah
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4628

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) on income smoothing and to analyze the moderating role of cash holding in the relationship between GCG and income smoothing practices among manufacturing companies listed on the Indonesia Stock Exchange during the 2012–2023 period. The study employs a quantitative approach using panel data regression and Moderated Regression Analysis (MRA). The sample consists of 390 firm-year observations selected through purposive sampling. The variables analyzed include income smoothing as the dependent variable, Good Corporate Governance as the independent variable, cash holding as the moderating variable, and profitability (ROA) and leverage (DER) as control variables. The results indicate that Good Corporate Governance negatively and significantly affects income smoothing, suggesting that stronger governance mechanisms improve monitoring effectiveness and reduce managerial opportunism in financial reporting. Cash holding positively and significantly affects income smoothing, indicating that firms with higher liquidity levels tend to engage more in earnings smoothing practices. Furthermore, cash holding significantly moderates the relationship between Good Corporate Governance and income smoothing, implying that liquidity conditions influence the effectiveness of governance mechanisms in constraining managerial opportunism. This study contributes to agency theory by demonstrating that governance effectiveness in reducing income smoothing depends not only on governance quality but also on firms’ liquidity conditions. The findings provide practical implications for investors, regulators, and corporate management regarding the importance of governance quality and liquidity management in maintaining financial reporting credibility.
Co-Authors Agus Sutarjo Amalina Maharani Andre Bustari Aprinando Ardiany, Yuli Delvianti Dhea Rivana Amanda Dorris Yadewani Ebit Bimas Saputra Ebit Bimas Saputra Istiqamah, Asih Jhon Rinaldo Jihan Ritya Nisha Khairunisya, Ifanni Melli Herfina Miftahul Jannah Nofrialdi, Reski Oktavia, Nadila Putri, Rendalia Putrima, Mega Agustia Rosyana, Bunga Saputra, Ebit Bimas Surya Arizon Tesanalianti YULIA SYAFITRI