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All Journal J@TI (TEKNIK INDUSTRI) Primanomics : Jurnal Ekonomi & Bisnis Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Abdi-Dharma NIKAMABI : Jurnal Ekonomi & Bisnis Global Accounting : Jurnal Akuntansi RUBINSTEIN
Sulistiyowati, Rina
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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a Alvin Octavio; Sulistiyowati, Rina
Global Accounting Vol. 5 No. 1 (2026): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Tujuan penelitian adalah untuk mengetahui bagaimana manajemen laba dipengaruhi oleh persistensi laba, arus kas bebas, pertumbuhan penjualan, dan ukuran perusahaan. Objek penelitian ialah perusahaan sektor teknologi yang terdapat di BEI dalam kurun waktu 2020 sampai 2024. Metode kuantitatif dimanfaatkan dengan data sekunder. Dengan metode purposive sampling, 6 perusahaan dipilih sebagai sampel penelitian. Terdapat total 30 sampel data yang dianalisis selama periode pengamatan 5 tahun. Dilakukan beberapa pengujian, seperti tes deskriptif, tes asumsi klasik, koefisien determinasi, analisis regresi linier berganda dan uji hipotesis digunakan untuk menganalisis data menggunakan SPSS versi 25. Temuan uji parsial mengindikasikan persistensi laba dan ukuran perusahaan tidak memengaruhi manajemen laba secara signifikan terdapat nilai signifikansi masing-masing 0,851 dan 0,555 yang berada di atas 0,05. Sementara itu, arus kas bebas dan pertumbuhan penjualan terdapat pengaruh negatif signifikan terhadap manajemen laba terdapat nilai signifikansi masing-masing 0,002 dan 0,022 yang berada di bawah  0,05. Secara simultan, persistensi laba, arus kas bebas, pertumbuhan penjualan, dan ukuran perusahaan memberikan  pengaruh signifikan terhadap manajemen laba, nilai signifikansi 0,001 < 0,05.
Analysis of Factors Determining Company Value with Company Size as a Moderation Variable in Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021 – 2024 Period Sulistiyowati, Rina; Wi, Peng; Trida, Trida
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 2 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i2.4625

Abstract

This research has the objective of whether partial profitability, leverage, liquidity, sales growth, company size affect the value of the company. and whether profitability, leverage, liquidity, sales growth, the size of the company by being moderated by the size of the company has an effect on the value of the company. This type of research is qualitative descriptive with a sample in the study of 22 companies that meet the criteria while the data analysis used SmartPLS. Based on the results of the research, profitability and leverage have a positive and significant effect on the company's value. Liquidity, sales growth, and company size do not have a significant effect on the company's value. Meanwhile, the results of moderation of company size are proven to be significant in the relationship between leverage and liquidity to company value and company size is not significant in the relationship between profitability and sales growth to the value of the company. This shows that the influence of these two variables is not influenced by the size of the company.
Co-Authors Alvin Octavio Andy Andy Anggraeni, Rr. Dian Bambang Suhardi Chandra, Yopie Dakosta, Jonathan Dasilva Dian Anggraeni Herijawati, Etty Laluur, Eugenius Melatnebar, Benjamin Melatnerbar, Benyamin Parameswari, Rinintha Peng Wi Pujiarti Pujiyanto, Eko Samara, Aldi Satrianto, Heri Selfiyan Selfiyan, Selfiyan Suhardi Lemanta Suhendra Suhendra Susanto Wibowo, Susanto Sutandi Sutisna, Nana Trida Trida, Trida Wi, Peng Wicaksono, Baghas Budi