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All Journal ECSOFiM (Economic and Social of Fisheries and Marine Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Assets: Jurnal Akuntansi dan Pendidikan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) eCo-Buss JURNAL REKAYASA SIGMA TEKNIKA Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) UPI YPTK Journal of Business and Economics JURNAL LENTERA AKUNTANSI Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Akuntansi Keuangan dan Bisnis Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi Journal Markcount Finance e-Jurnal Apresiasi Ekonomi JBIAM
Ilona, Desi
Universitas Putra Indonesia YPTK
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Journal : Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

 1 
The Influence Of Company Size, Profitability And Growth Opportunities On Capital Structure Yesi Fitri Yuwanita; Desi Ilona; selvi Yona Sari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 7 No. 2 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v7i2.2095

Abstract

The purpose of this study is to determine the effect of company size, profitability and growth opportunity on capital structure. The research object used was a publicly listed company listed on the Indonesia Stock Exchange in 2016-2018. This study uses a random sampling technique in determining research samples. The number of companies selected as samples in this study were 363 companies from 656 publicly listed companies listed on the Indonesia Stock Exchange. The data source used in this study is secondary data. The data analysis method used in this study is panel data regression analysis. The results of this study indicate that simultaneously the size of the company (Size), profitability (ROA) and growth opportunity (GO) with liquidity (CR) as a control variable has a significant effect on capital structure. The size of the company (Size) and growth opportunity (GO) does not significantly influence the capital structure (DER), and profitability (ROA) has a negative and significant effect on the Capital Structure (DER). While liquidity (CR) has a negative and significant effect.
Earnings Quality Pasca Penerapan PSAK Konvergensi IFRS Zaitul; Melani Sri Wahyuni; Dandes Rifa; Desi Ilona
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.3246

Abstract

This study aims to determine the effect of IFRS adoption on earnings quality with corporate governance variables as moderating. Sampling uses non probability with purposive sampling technique. 245 companies-years are used as samples. The data used is secondary. Data collection methods are obtained from annuals report on the website of Indonesia stock exchange (IDX), company websites and other electronic sources. Hypotheses are tested using moderate regression analysis (MRA). The results showed that i) IFRS adoption had no effect on earnings quality; 2) institutional ownership, managerial ownership and the board of commissioners do not affect earnings quality; 3) institutional ownership, managerial ownership and the board of independent commissioners cannot moderate the relationship of IFRS adoption and earnings quality.
Co-Authors Abd-Mutalib, Hafizah Alberty, Putri Anief, Bahrul Anita Ade Rahma Aqila, Foja Ayu Rafifa Ayu Yulia Sari Azwa Maqfira dandes rifa Dandes Rifa Dandes Rifa, Dandes Datillah, Rahmat Desi Lammarito Sinaga Desi Permata Sari Dessy Rahmawati, Dessy Dwi Fitri Puspa Elfiswandi Ethika , Ethika Eugene Okyere Kwakye Eugene Okyere-Kwakye Febri Aldi Hadi, Zuriyon Hamdi, Mukhlizul Hanna Pratiwi Hanna Pratiwi Herawati Herawati Herawati Mawardi Herifal Ikhsan hilda mary jayanti , Chesren putri Junaidi Junaidi Maharani, Shinta Dea Mahendri, Meihendri Mardiana Azizah Mardiana Azizah Melani Sri Wahyuni Messy Wisandra Muhammad , Ghazi Muhammad fauzan Muhammad Pondrinal Neva Novianti Ningsih, Shela Septia Novia Rahmawati Nurmawati, Ulmi Nurwati A Ahmad-Zaluki Okyere-Kwakye, Eugene Prastya, Dwi Puttri , Daniati Puttri, Daniati Rifki Putra Ananda Rina Asmeri, Rina Rozi Destian Rozi Destian Salfadri, Salfadri Sandra, Viola Refina Saputra, Dede Yudha Selvi Yona Sari Shamharir Abidin Siti Naziyatul Ulfa Tela, I Nengah Titah Fadhilah Harahap Titami Seprianti Wahyuni, Anggela Wongso , Jonny Wongso, Jonny Yasni, Delvi Okti Yeasy Darmayanti Yesi Fitri Yuwanita Yeza, Riska Nofri Yulistia Muslim, Resti Yunilma Yunilma Yunilma, Yunilma Yunita Waryani Zaitul Zaitul , Zaitul Zaitul Zaitul Zaitul, Zaitul