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All Journal Journal of Accounting and Investment AKUNTANSI DEWANTARA KOLONI
Zulaika, Tatik
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Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH EARNING POWER DAN DIVERSIFIKASI USAHA TERHADAP PRAKTIK MANAJEMEN LABA Elmi, Elmi; Zulaika, Tatik; Angela, Leliana Maria
KOLONI Vol. 1 No. 4 (2022): DESEMBER 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v1i4.313

Abstract

This study aims to determine the effect of earning power and business diversification on earnings management practices as measured by discretionary accruals. Population of this research are 35 non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Using the method purposive sampling obtained as many as 28 samples. Data analysis technique used multiple linear regression SPSS version 24. Multiple linear regression used to measure the strength of the relationship and the direction of independent variables to dependent variable. The results of the search showed that partially, earning power had a positive and significant effect to earnings management practices, while variables business diversification, had no significant to earnings management practices. Keywords: Earnings Management, Earning power and Business Diversification
Do financial signals matter? The influence of profitability, stock price, and dividend policy on investment decisions in Indonesian manufacturing firms Puspitae, Zeri; Zulaika, Tatik; Rahmiati, Rahmiati; Fransiska, Christina; Angela, Leliana Maria
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.20353

Abstract

Research aims: This study aims to determine investment decisions made by investors based on the performance of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 based on an analysis of the influence of financial ratios.Design/Methodology/Approach: Profitability, stock price, and dividend policy ratios were employed in this analysis. This study employed a quantitative approach and relied on the usage of secondary data sources in the form of yearly reports to compile its findings. This research used a purposive sampling population of manufacturing companies listed on the IDX in 2018-2021.Research findings: The results of this study state that profitability does not affect investment decisions because companies employ profits generated in certain periods for other things, such as paying debts and distributing dividends. While the stock price has a positive and significant effect on investment decisions, the higher the stock price, the higher investor confidence in the company. This applies because the dividend policy is considered by investors, and the company has a responsibility to fulfill its obligations for the funds that investors have invested.Theoretical contribution/ Originality: This research contributes to signal theory, which states that every corporate action related to a company has the potential to produce information content as a signal. Information released as an announcement will give signals to investors to make investment decisions. Investors need information because it paints a picture of the company's history, its current state, and the effect the market crisis is having on its future.Practitioner/Policy implication: This research is expected to be useful as additional information for companies and investors. It canResearch limitation/Implication: For investors, they should pay attention to other aspects of the risk company's performance that are generally disclosed, for example the company's capital structure obtained from debt, the company's ability to pay taxes.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Janah, Wardatul; Zulaika, Tatik; Maria Angela, Leliana
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13706

Abstract

Abstract. The purpose of this study was to analyze the effect of prudence, operating cycle, gender diversity and default risk partially and simultaneously on earnings quality. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020 with purposive sampling method. The sample of this study consisted of 125 companies with a total of 375 observations. The method used in this study was a statistical analysis method whose calculations were carried out using SPSS version 25. The statistical tests used were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, partial test (statistical t test), simultaneous test (statistical F test), and coefficient of determination test (R2). Based on the results of the partial test, prudence has a significant negative effect on earnings quality and operating cycle, and a significant positive effect on earnings quality. While gender diversity and default risk partially have no significant effect on earnings quality. Simultaneous test results show that prudence, operating cycle gender diversity and default risk together have a significant effect on earnings quality. Keywords: prudence, operating cycle, gender diversity, default risk, and earnings quality
Co-Authors Angela, Leliana Maria Asi Nion, Yanetri Elmi, Elmi Fazri, Muhammad Fransiska, Christina Furtuna, Dewi Klarita Gunawan, Irawadi Ivone Christiana Janah, Wardatul Klarita Furtuna, Dewi Lamria Simamora, Lamria Maria Angela, Leliana Maryani Maryani Puspitae, Zeri Rahmiati Rahmiati Ricky Djauhari Rozik, Mohamad Sadelman Tulis, Riamona Sarie, Fatma Sena Wahyuni, Amaya Senas, Petrus Shinta Sylvia Monalisa Sylvia Monalisa, Shinta Toteles, Aris Tulis, Riamona Sadelman Yanetri Asi Nion, Yanetri Asi Yasin, Muhammad Noor Yusuf, Noor Syarifuddin