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Journal : Al-Buhuts (e-journal)

Profit Leveling Actions in Banking in terms of Profitability, Company Size and Capital Structure Amin, Asbi; Hala, Yusriadi; Rinaldy, Syiar
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4273

Abstract

     This study aims to examine the effect of profitability, company size and capital structure on profit leveling practices in the banking sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The type of research used is associative quantitative research. The population in this study is banking companies listed on the Indonesia Stock Exchange during 2020-2022, which is 47 companies. The sampling technique  in this study is using purposive sampling techniques, so that the number of samples in this study is 84 sample data on financial statements of banking companies for the 2020-2022 research period. The data analysis method uses Logistic Regression analysis (logistic regression). The results of the study found that profitability has a positive and  significant effect on profit smoothing in banking companies listed on the Indonesia Stock Exchange, Company size has no influence on profit smoothing in banking companies listed on the Indonesia Stock Exchange, Capital structure does not have a significant effect on profit smoothing in banking companies listed on the Indonesia Stock Exchange  
Pengaruh Strategi Operasi dan Penerapan Akuntansi Manajemen Lingkungan terhadap Inovasi Produk Hala, Yusriadi; Rostiaty Yunus; Tamsil, Tamsil
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.5162

Abstract

This study aims to determine the Influence of Operation Strategy and the Application of Environmental Management Accounting on Product Innovation in Food & Beverage Companies Listed on the Indonesia Stock Exchange (IDX). Data collection uses secondary data obtained from the financial statements of food and beverage companies for the 2020-2023 period. The test results of the data have been tested using the data analysis method using logistic regression techniques. The results show that partially the operation strategy has an effect on product innovation while environmental management accounting has no effect on product innovation.
Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Asset Growth terhadap Nilai Perusahaan Hala, Yusriadi; ., Muh. Akob; ., Asbi Amin
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5704

Abstract

This research aims to analyze the influence of Good Corporate Governance, corporate social responsibility and Asset Growth on company value. Data collection uses secondary data. The population is 71 companies in the basic industrial and chemical sectors listed on the Indonesian stock exchange for the 2020-2022 period, while the sample taken using purposive sampling was 11 companies for a period of 3 years which resulted in 33 research samples. The results of this research have been tested for classical assumptions in the form of normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, hypothesis test. The data analysis method uses multiple linear regression techniques. Data were analyzed using the SPSS version 22 program. The results of this research show that Good Corporate Governance and Corporate Social Responsibility have a negative effect on company value, whereas Asset Growth has a positive effect on company value.