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Masyhad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH AKTIVITAS, PROFITABILITAS TERHADAP PERTUMBUHAN LABA (Studi Pada Perusahaan Otomotif dan Komponen Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Dwi Lathifah Sari; Siti Rosyafah; Masyhad
AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.71 KB) | DOI: 10.30640/akuntansi45.v2i1.101

Abstract

The company has the main objective of obtaining and increasing profits. The profits obtained by the company will be used for various purposes, one of which is used to improve the company's welfare for the products or services sold. This study aims to determine the effect of activity, profitability on profit growth in automotive and component companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with data collection using financial statements. The population of this study are automotive and component companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sampling technique used is purposive sampling technique. The data analysis method used is multiple linear regression analysis with hypothesis testing, namely the F test and t test. The results of this study indicate that activity, profitability have a simultaneous and partial effect on profit growth. Profitability variable has a dominant effect on Profit Growth.
PENGARUH PENGETAHUAN AKUNTANSI DAN PERILAKU KEUANGAN TERHADAP KINERJA MANAJERIAL UMKM MAKANAN DI SIDOARJO Hoirul Ummah; Siti Rosyafah; Masyhad
AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.321 KB) | DOI: 10.30640/akuntansi45.v2i1.104

Abstract

MSMEs are the driving sector of the economy, but currently MSMEs have not been able to optimize their business managerial performance, this cannot be separated from the lack of accounting knowledge and financial behavior owned by MSME owners. This study aims to determine the effect of accounting knowledge and financial behavior on managerial performance in food SMEs in Sidoarjo. The formulation of the problem in this study is whether accounting knowledge, financial behavior simultaneously and partially affect managerial performance, and which of accounting knowledge and financial behavior has a dominant influence on managerial performance of food SMEs in Sidoarjo. The sample of this study used 30 food SMEs in Sidoarjo. This study is a quantitative study, using primary data obtained through the distribution of questionnaires and tested with validity, reliability, F-test and t-test using the SPSS application. The results showed that simultaneously and partially accounting knowledge and financial behavior had a significant effect on managerial performance. The variable that reaches the dominant value is financial behavior
Pengaruh Aset Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Mala, Yohanes Jeiwu; Masyhad; Inayah, Nur Lailiyatul; Devi, Fitriyah Kusuma; Al Hamzah, Muhammad Habibie
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.870

Abstract

The purpose of this research is to examine the size of deferred tax assets and company size to predict earnings management carried out by company managers. With purposive sampling, 102 manufacturing companies listed on the Indonesia Stock Exchange were collected in 2018-2020. The data was then processed using multiple regression analysis. The research results prove that deferred tax assets and company size influence predicting earnings management carried out by company management. The research results also show that Deferred Tax Assets and Company Size simultaneously and partially influence earnings management. This research answers the hypothesis that deferred tax assets and company size influence predicting earnings management.
Co-Authors Devi, Fitriyah Kusuma Dwi Lathifah Sari Hoirul Ummah Inayah, Nur Lailiyatul Mala, Yohanes Jeiwu Muhammad Habibie Al Hamzah Siti Rosyafah