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All Journal Jurnal Bulletin Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Applied Business, Taxation and Economics Reseach
Prasadhita, Chandra
Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance Other

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MANAJEMEN LABA DAN KETERBACAAN (READABILITY) LAPORAN TAHUNAN PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Prasadhita, Chandra Prasadhita
Jurnal Bulletin Vol 16, No 2 (2018): Desember
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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 Abstract: Profit Management and Readability of the Annual Report of Consumer Goods Companies Listed on the Indonesia Stock Exchange. This study aims to provide empirical evidence of the relationship between earnings management and readability of the annual report of consumer goods companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2016. Readability is measured using the Bog Index. High Bog Index means low readability. Profit management is measured by a discretionary accrual using the Modified Jones model. Net income and revenue became the control variable in the study. The results show that earnings management and higher net profit can make the readability of the company's annual report getting better. Good readability is a solution to prevent agency conflict (Companies and Kumar, 2014). However, higher revenue makes the readability of annual reports difficult to understand. Abstrak: Manajemen Laba Dan Keterbacaan (Readability) Laporan Tahunan Perusahaan Consumer Goods  Yang Terdaftar Di Bursa Efek Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara manajemen laba dengan keterbacaan (readability) laporan tahunan perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2016.  Keterbacaan (readability) diukur menggunakan Bog Index. Bog Index yang tinggi berarti keterbacaan (readability) rendah. Manajemen laba diukur dengan akrual diskresioner menggunakan model Modified Jones. Laba dan pendapatan menjadi variabel kontrol dalam penelitian. Hasil penelitian menunjukkan bahwa manajemen laba dan laba yang semakin tinggi dapat membuat keterbacaan (readability) laporan tahunan perusahaan semakin baik. Keterbacaan (readability) yang baik merupakan solusi untuk mencegah adanya agency conflict (Companies and Kumar, 2014). Namun, pendapatan yang semakin tinggi justru membuat keterbacaan (readability) laporan tahunan menjadi sulit untuk dipahami. Kata Kunci: Keterbacaan, manajemen laba, laba, pendapatan
The Financial Performace of ESG (Environmental, Social and Governance) Star Listed Companies in Indonesia Prasadhita, Chandra; Nawawi, Muhammad
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.335

Abstract

This study aims to decrypt the financial performance of companies in Star Listed Companies in Indonesia consisting of 8 companies by 2024. Companies that apply ESG principles can improve company performance, because they have innovative and creative resources in carrying out company activities. This research is expected to increase the urgency of companies in Indonesia in paying attention to ESG aspects in their business operations, because it sees that many Indonesian companies are still implementing ESG in order to be attractive to stakeholders and potential investors. Companies must also pay attention to intellectual capital in order to improve company performance to be efficient and effective.  
Impact of Firm Value on Islamic Reporting Analysis of Sharia Firms in Jakarta Index Wahyudi, Tri; Sabrina, Nur; Pratiwi, Camka Ayu; Nawawi, Muhammad; Prasadhita, Chandra
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.22022

Abstract

This study evaluates the firm's performance in Islamic social reporting. In this study, the independent variable is Islamic Social Reporting. The control variable used in this study is the company's nilai, which is derived from Tobin's Q. In this study, Islamic Social Reporting is treated as a dependent variable. The study's population is based on Syariah companies listed in the Jakarta Islamic Index between 2016 and 2020. The study used purposive sampling to identify 13 out of 30 companies, and data collection was done twice a year. Data evaluation is done using Berganda line regression analysis. It is all stated to indicate that a company's value has a negative impact on Islamic Social Reporting.Peningkatan kinerja keuangan sesuai dengan prinsip syariah di Indonesia is recommended by the Bank Umum Syariah. The study's methodology uses the Proxy Variable ISR, which is a buffer for the ISR index of a few researchers with a total of 48 items for Islamic Social Reporting, and the Proxy Variable Nilai Perusahaan, which uses Tobin's Q, a key indicator in historical accounting.
Co-Authors Muhammad Nawawi Pratiwi, Camka Ayu Sabrina, Nur Tri Wahyudi