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All Journal JURNAL PUNDI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Akuntansi Politala Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnalku JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Blantika : Multidisciplinary Journal ABDIMAS Iqtishadia Journal of Management, Accounting, and Administration
Aprilia, Erika Astriani
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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PENGARUH FREE CASH FLOW, EARNINGS POWER, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PRAKTEK MANAJEMEN LABA Ramadhanty, Dini Rosa; Aprilia, Erika Astriani
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.604

Abstract

This research aims to determine whether there is an effect of Free Cash Flow, Earnings Power, and Institutional Ownership on Earnings Management. This type of research is quantitative with secondary data in the form of annual financial statements sourced from the Indonesia Stock Exchange (IDX). The population of this study is Non-Cyclical Consumer companies listed on the Indonesia Stock Exchange from 2019 to 2023, thus the selected sample consists of 33 companies using purposive sampling method. The data analysis technique in this study uses multiple linear regression analysis method and the data analysis tool used in this study is Eviews version 12 software. The results show that Free Cash Flow, Earnings Power, and Institutional Ownership together have a significant effect on Earnings Management, Free Cash Flow has a significant negative effect on Earnings Management, Earnings Power has no effect on Management. Institutional ownership does not affect Earnings Management  
Pengaruh inflasi, investment opportunity set, dan laba akuntansi terhadap return saham Febiyani, Dea; Aprilia, Erika Astriani
Jurnalku Vol 5 No 4 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i4.1671

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh Inflasi, Investment Opportunity Set dan Laba Akuntansi terhadap Return Saham pada sektor customer non-cyclycals yang tercatat di Bursa Efek Indonesia (BEI) tahun 2019-2023. Dalam penelitian ini, Inflasi diukur menggunakan Indeks Harga Konsumen Tahun Sekarang dan Sebelumnya, Investment Opportunity Set menggunakan Market to Book Value of Asset, Laba Akuntansi menggunakan Laba Akuntansi Tahun Sekarang dan Sebelumnya dan Return Saham menggunakan Harga Saham Tahun Sekarang dan Sebelumnya. Penelitian ini yaitu penelitian kuantitatif dengan data sekunder. Populasi pada penelitian ini yaitu 129 dan yang menjadi sampel sebanyak 31 perusahaan metode purposive sampling.  Metode analisa data yang digunakan analisis regresi data panel. Hasil penelitian ini menyatakan bahwa Inflasi, Investment Opportunity Set dan Laba Akuntansi secara simultan berpengaruh terhadap Return Saham. Inflasi tidak berpengaruh terhadap Return Saham, Investment Opportunity Set  tidak berpengaruh terhadap Return Saham serta Laba Akuntansi berpengaruh terhadap Return Saham.
Co-Authors Amelia Amelia Asih, Wilanti Yulia Barli, Harry Febiyani, Dea Handoko, Dede Irawati, Wiwit Pangesthu, Nilman Indrha Ramadhanty, Dini Rosa Setyawati, Wiwit Syifa, Ahmad Tri Utami Yuliani, Marina Silvie