Garuda - Garba Rujukan Digital

Faktor - Faktor Yang Mempengaruhi Income Smoothing (Studi Empiris Perusahaan yang Terdaftar di BEI) Salsabila Diva; Lailah Fujianti; Nelyumna
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Income smoothing is used to analyze earnings management patterns in order to maintain the consistency of company profts from period to period. This action was taken in response to the perception of fnancial statement users that proft is a metric for determining whether a company is good or bad. This study aims to determine the factors that inﬂuence income smoothing with empirical studies on manufacturing companies from 2019 to 2021. The number of sample companies used in this study was 231 samples after being selected using the purposive sampling method. Logistic regression analysis was tested using EViews 12 software as a research method. The results of this study explain that frm size has a negative eﬀect and frm age has a positive inﬂuence on income smoothing practices, while institutional ownership and proftability have no eﬀect on income smoothing practices. Keywords: company age, company size, earnings management, income smoothing, institutional ownership, proftability

Faktor - Faktor Yang Mempengaruhi Income Smoothing (Studi Empiris Perusahaan yang Terdaftar di BEI) Salsabila Diva; Lailah Fujianti; Nelyumna
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.vi.2854

Income smoothing is used to analyze earnings management patterns in order to maintain the consistency of company profts from period to period. This action was taken in response to the perception of fnancial statement users that proft is a metric for determining whether a company is good or bad. This study aims to determine the factors that inﬂuence income smoothing with empirical studies on manufacturing companies from 2019 to 2021. The number of sample companies used in this study was 231 samples after being selected using the purposive sampling method. Logistic regression analysis was tested using EViews 12 software as a research method. The results of this study explain that frm size has a negative eﬀect and frm age has a positive inﬂuence on income smoothing practices, while institutional ownership and proftability have no eﬀect on income smoothing practices. Keywords: company age, company size, earnings management, income smoothing, institutional ownership, proftability

PENGARUH GOOD CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA 2011-2013) Oktrivina DS , Amelia; Nelyumna
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 1 No 1 (2016): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Audit delay the completion of the audit that the length of time is measured from the date of closing of the financial year until the issuance of the audit report signed by the auditor . Benefits of the financial statements will be reduced if the report is not available on time . This study examines the factors that affect audit delay including the audit committee , board of commissioners , and the external auditors . This study sampled banking companies in Indonesia Stock Exchange , with a sample of 90 for 3 years. This study was measured by using a multiple linear regression model . These results indicate that simultaneous audit committee , board of commissioners , and external auditors have a significant effect on audit delay . Partially , the audit committee , board of commissioners , and the external auditors have a significant effect on audit delay in banking companies in Indonesia Stock Exchange .

Pengaruh Rasio Profitabilitas, Likuiditas Dan Solvabilitas Terhadap Financial Distress Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Sinaga, Kezia; Nelyumna; Basis Gumilarsih
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.7361

Abstrak Financial distress ialah suatu kondisi perusahaan atau individu tidak dapat menghasilkan laba atau pendapatan yang cukup. Penelitian ini bertujuan guna mengetahui kondisi perusahaan pertambangan pada sub sektor batu bara, emas, minyak bumi dan gas yang terdaftar di Bursa Efek Indonesia periode 2020 sampai 2023 dengan menggunakan metode deskriptif kuantitatif. Penelitian ini dilaksanakan pada bulan Januari sampai dengan Agustus 2024. Jumlah sampel yaitu 29 perusahaan pertambangan dengan periode 4 tahun. Data penelitian ini dianalisis menggunakan beberapa rasio profitabilitas yaitu Net Profit Margin dan Earning per Share, lalu menggunakan rasio likuiditas yaitu Current Ratio dan menggunakan Rasio Solvabilitas yaitu Debt to Assets Ratio serta diolah menggunakan aplikasi EViews 12. Kata kunci: Financial Distress, Net Profit Margin, Earning per Share, Current Ratio, Debt to Assets Ratio Abstract Financial distress is a condition in which a company or individual cannot generate sufficient profit or income. This research aims to determine the condition of mining companies in the coal, gold, oil and gas subsectors listed on the Indonesia Stock Exchange for the period 2020 to 2023 using quantitative descriptive methods. This research was conducted from January to August 2024. The number of samples is 29 mining subsector companies with a period of 4 years. This research data was analyzed using several profitability ratios, namely Net Profit Margin and Earning per Share, then using the liquidity ratio, namely the Current Ratio and using the Solvency Ratio, namely the Debt to Assets Ratio and processed using the EViews 12 application. Keywords : Financial Distress, Net Profit Margin, Earning Per Share, Current Ratio, Debt to Assets Rattio

Pengaruh Penjualan, Harga Pokok Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Periode 2018-2023 Kristina Hutahaean, Yonatan Bagindo Surya Febrianto Sianipar; Nelyumna; Ameilia Damayanti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8340

Penelitian ini bertujuan untuk menganalisa pengaruh penjualan, harga pokok penjualan dan biaya operasional terhadap laba bersih. Penelitian ini menggunakan data sekunder yang dapat dilihat melalui laporan keuangan perusahaan berdasarkan website Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini yaitu perusahaan makanan dan minuman periode 2018-2023, dimana terdapat 17 perusahaan yang memenuhi standar kriteria penelitian. Pengujian menggunakan metode regresi linear berganda dengan alat olah SPSS versi 27. Hasil dari penelitian ini menunjukkan bahwa penjualan berpengaruh terhadap laba bersih. Sedangkan, harga pokok penjualan dan biaya operasional tidak berpengaruh terhadap laba bersih.

PROFITABILITAS, GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY: PENGARUHNYA TERHADAP NILAI PERUSAHAAN PADA INDEKS KOMPAS100 DI BURSA EFEK INDONESIA TAHUN 2020-2022 Nadira Farafelita Hasmiralda; Shanti Lysandra; Nelyumna
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i2.5789

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, green accounting, dan corporate social responsibility terhadap nilai perusahaan. Penelitian yang digunakan merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah perusahaan pada indeks Kompas100 di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel berdasarkan metode purposive sampling dengan jumlah sampel 16 perusahaan. Pengujian hipotesis menggunakan analisis regresi linear berganda dengan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, green accounting tidak berpengaruh terhadap nilai perusahaan, serta corporate social responsibility berpengaruh terhadap nilai perusahaan. Kata Kunci: Profitabilitas, Green Accounting, Corporate Social Responsibility, Nilai Perusahaan ABSTRACT This study aims to analyze the effect of profitability, green accounting, and corporate social responsibility on firm value. The research used is a quantitative descriptive research. The population in this study are companies on the Kompas100 index on the Indonesia Stock Exchange in 2020-2022. The sampling technique is based on purposive sampling method with a total sample of 16 companies. Testing the hypothesis using multiple linear regression analysis with the Eviews 12 application. The results showed that profitability has an effect on firm value, green accounting has no effect on firm value, and corporate social responsibility has an effect on firm value. Keywords: Profitability, Green Accounting, Corporate Social Responsibility, Firm Value

PENGARUH GOOD CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA 2011-2013) Oktrivina DS , Amelia; Nelyumna
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 1 No. 1 (2016): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Audit delay the completion of the audit that the length of time is measured from the date of closing of the financial year until the issuance of the audit report signed by the auditor . Benefits of the financial statements will be reduced if the report is not available on time . This study examines the factors that affect audit delay including the audit committee , board of commissioners , and the external auditors . This study sampled banking companies in Indonesia Stock Exchange , with a sample of 90 for 3 years. This study was measured by using a multiple linear regression model . These results indicate that simultaneous audit committee , board of commissioners , and external auditors have a significant effect on audit delay . Partially , the audit committee , board of commissioners , and the external auditors have a significant effect on audit delay in banking companies in Indonesia Stock Exchange .

Analisis Kinerja Keuangan Perusahaan Manufaktur Tercatat di BEI Sebelum dan Selama Pandemi Covid-19 Cindy Anindya Damayanti; Merawati, Endang Etty; Nelyumna
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.5528

The objective of this research is to evaluate potential changes in the profitability, liquidity, and solvency ratios during the pre-Covid-19 period compared to the Covid-19 period. Only the firms in the food and beverage sectorthat are currently listed on the IDX will be taken into account for inclusion in this study. The phrase "purposeful sampling" refers to the method used for selecting samples in a deliberate manner. The present research encompasses a cohort of 17 distinct organizations, with an observation period spanning three years and a sample size consisting of 51 persons. Financial ratios are a commonly used approach in the examination of financial performance These ratios will be tested with Return on Equity, Current Ratio, and Debt to Equity Ratio. The present study included doing descriptive statistical analysis, testing for normality, and performing a paired sample t-test using Eviews 12 software. The results of the analysis suggest that (1) there is no significant difference in the profitability ratio between the period before and the period during COVID-19, (2) there is no significant difference in the liquidity ratio between the period before and during COVID-19, (3) and there is no significant difference in the solvency ratio between the period before and during COVID-19.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL, DAN PEMANFAAT TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN Anggita Nur Setyarini; Sri Ambarwati; Nelyumna
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 1 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i1.5571

Abstract This study aims to test whether there is an effect of applying government accounting standards, internal control systems, and the use of information technology on the quality of the financial reports of the local government of Serang City. The technique used in determining the sample is purposive sampling. The number of samples in this study were 80 people with a total of 39 OPD. The type of data used in this research is primary data. And data collection used in research is by survey method using a questionnaire. The analytical method used is multiple linear regression analysis using the SPSS version 27 program. The test results state that: (1) There is an influence between the application of government accounting standards and the quality of the financial reports of the local government of Serang City. (2) There is an influence between the internal control system and the quality of the financial reports of the regional government of Serang City. (3) There is no effect of the use of information technology on the quality of the financial reports of the regional government of Serang City. Keywords : Government Accounting Standards, Internal Control Systems, Quality of Government Financial Reports, Utilization of Information Technology

Pengaruh Rasio Profitabilitas, Likuiditas Dan Solvabilitas Terhadap Financial Distress Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Sinaga, Kezia; Nelyumna; Basis Gumilarsih
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.7361

Abstrak Financial distress ialah suatu kondisi perusahaan atau individu tidak dapat menghasilkan laba atau pendapatan yang cukup. Penelitian ini bertujuan guna mengetahui kondisi perusahaan pertambangan pada sub sektor batu bara, emas, minyak bumi dan gas yang terdaftar di Bursa Efek Indonesia periode 2020 sampai 2023 dengan menggunakan metode deskriptif kuantitatif. Penelitian ini dilaksanakan pada bulan Januari sampai dengan Agustus 2024. Jumlah sampel yaitu 29 perusahaan pertambangan dengan periode 4 tahun. Data penelitian ini dianalisis menggunakan beberapa rasio profitabilitas yaitu Net Profit Margin dan Earning per Share, lalu menggunakan rasio likuiditas yaitu Current Ratio dan menggunakan Rasio Solvabilitas yaitu Debt to Assets Ratio serta diolah menggunakan aplikasi EViews 12. Kata kunci: Financial Distress, Net Profit Margin, Earning per Share, Current Ratio, Debt to Assets Ratio Abstract Financial distress is a condition in which a company or individual cannot generate sufficient profit or income. This research aims to determine the condition of mining companies in the coal, gold, oil and gas subsectors listed on the Indonesia Stock Exchange for the period 2020 to 2023 using quantitative descriptive methods. This research was conducted from January to August 2024. The number of samples is 29 mining subsector companies with a period of 4 years. This research data was analyzed using several profitability ratios, namely Net Profit Margin and Earning per Share, then using the liquidity ratio, namely the Current Ratio and using the Solvency Ratio, namely the Debt to Assets Ratio and processed using the EViews 12 application. Keywords : Financial Distress, Net Profit Margin, Earning Per Share, Current Ratio, Debt to Assets Rattio

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search