Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Management Science EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Jessie, Jessie
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS FAKTOR MANAJEMEN LABA KEUANGAN TERHADAP PROFITABILITAS PERUSAHAAN TERDAFTAR DI INDONESIA Supriyanto, Supriyanto; Jessie, Jessie

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1646

Abstract

Penelitian ini mengusulkan untuk mengkaji determinan keuangan Manajemen Laba terhadap profitabilitas pada perusahaan terdaftar di Indonesia. Studi saat ini menemukan bahwa kemampuan laba perusahaan menghasilkan secara signifikan dan positif terkait dengan profitabilitas yang dinilai oleh ROA. Menurut temuan penelitian ini, semakin tinggi kapasitas pendapatan perusahaan, semakin tinggi profitabilitasnya di antara perusahaan publik di Indonesia. Kemampuan struktur keuangan memiliki hubungan negatif yang cukup signifikan dengan ROA, yang berarti bahwa dengan membaiknya struktur keuangan emiten di Indonesia, profitabilitas mereka akan meningkat pada tingkat yang sama. Selanjutnya, temuan statistik menunjukkan bahwa faktor non-keuangan tidak memiliki hubungan yang signifikan dengan ROA. Objek penelitian terdiri dari 479 perusahaan termasuk semua sektor yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 sampai 2020. Penelitian ini menggunakan teknik purposive sampling dalam pengumpulan data penelitian. Data diolah menggunakan metode regresi berganda dengan aplikasi statistik SPSS dan Eviews.
The Effect of Liquidity, Activity, Profitability, and Leverage on The Financial Distress of Properties And Real Estate Companies in 2019-2022 Jessie, Jessie; Tannia, Tannia
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2159

Abstract

The purpose of this study is to examine how financial distress is affected by liquidity, activity, profitability, and leverage in real estate and property companies that are listed on the Indonesia Stock Exchange between 2019 and 2022. This study is inspired by the recent financial distress of major industry participants such as FORZ, COWL, MYRX, and ARMY. The approach in this study is quantitative, and the data was gathered using a documentation technique with a sample of 33 companies. This study is conducted with panel data regression using Eviews 12. The results of this study reveal that liquidity, activity, profitability, and leverage simultaneously have a significant impact on financial distress. Liquidity and profitability partially exhibit negative and significant effects on financial distress, while leverage has a positive and significant impact on financial distress. However, activity alone does not significantly affect financial distress. In addition, the findings affirm that the risk of financial distress can be influenced by financial factors such as liquidity, activity, profitability, and leverage.
Determinasi Manajemen Laba: Kajian Empiris Pada Perusahaan Real Estate Periode 2020-2024 Jessie, Jessie; Averio, Thomas
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.9000

Abstract

This study aims to examine the influence of political connections, gender diversity, financial distress, and operating cash flow on earnings management in the real estate sector. The population consists of companies listed on the Indonesia Stock Exchange from 2020 to 2024. Samples were obtained through purposive sampling, involving 39 companies over 5 years, resulting in 195 total observations. The study employs quantitative methods with panel data regression analysis, using SPSS 26 software. The results indicate that financial distress and operating cash flow have a positive influence on earnings management, while political connections and gender diversity have a negative influence. In this studs, the coefficient of determination is 52.5%.The main contribution of this study is to provide a foundation for real estate company management to strengthen internal oversight to reduce earnings management during high financial distress, through independent audits or funding diversification. Investors and creditors can utilize these findings as risk indicators, where companies with low political connections, high gender diversity, or high operating cash flow are more transparent, thereby reducing investment risk in sectors vulnerable to economic fluctuations.
Co-Authors Supriyanto Supriyanto Tannia, Tannia Thomas Averio