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All Journal Jurnal Pengabdian Magister Pendidikan IPA Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Bisnis, Manajemen, dan Akuntansi Media Bina Ilmiah Valid Jurnal Pengabdian Joong-Ki Akuntabel: Jurnal Ilmiah Akuntansi Joong-Ki
Sofiati Wardah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Akuntabel: Jurnal Ilmiah Akuntansi

 1 
Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Rani Mahmudah; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the effect of company size, profitability and leverage on profit management in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. This type of research is associative research with a quantitative approach that aims to determine the relationship between two or more variables. The type of data in this study uses secondary data where the data is obtained from annual financial reports. The sampling technique uses purposive sampling method. The samples used in this study amounted to 21 banking companies multiplied by 4 years, namely 84 samples. In this study, the data analysis model used was multiple linear regression using SPSS 26 software. The results of this study concluded that partially firm size and leverage have no effect on earnings management. Meanwhile, profitability has a significant and significant effect on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Pengaruh Motivasi, Modal Minimal, Pengetahuan Investasi dan Teknologi Informasi Terhadap Minat Berinvestasi Mahasiswa di Pasar Modal Septian Heris Syaputra; Armiani; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This research aims to determine the influence of investment motivation, minimum investment capital, investment knowledge and information technology on the investment interest of university students in the city of Mataram. This research is associative research with a quantitative approach. The population in this study were students who were members of the Investment Gallery in universities throughout Mataram City with a sample of 115 students. Data were analyzed using SPSS 23. The results of this study show that investment motivation (X1) has a positive and significant effect on investment interest, minimum investment capital (X2), investment knowledge (X3) and information technology (X4) have a positive and significant effect on students' investment interest. The results of this research also show that investment motivation, minimum investment capital, investment knowledge and information technology can influence students' investment interest by 74,5%, while the remaining 25,5% is influenced by other variables outside the regression model used in this research. The results of this research show that students' investment interest in Mataram city universities is quite good because currently students already have knowledge about investment and are aware of the importance of investment.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Laba Rugi Perusahaan Terhadap Audit Delay Hizbiatul Maulani; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to examine the effect of company size, profitability, solvency, and company profit and loss on audit delay in mining companies listed on the Indonesia Stock Exchange in 2020-2022. The population of this study are mining companies listed on the Indonesia Stock Exchange, totaling 47 companies. The sampling technique used purposive sampling method. The number of companies used as sampled in this study were 19 companies with an observation period of three years. The total sample obtained is 57 financial statements. Testing the hypothesis using multiple linier regression technique. The partial test results show that Firm size has a significant effect on audit delay, profitability has no effect on audit delay, solvency has no effect on audit delay, company profit and loss has a significant effect on audit delay. The simultan test results show that firm size, profitabilit, solvency and company profit and loss have a significant effect on audit delay.
Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Perdagangan, Jasa & Investasi Ratna Dewi; Ni Nyoman Yuliati; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This research aims to determine the influence of Profitability, Company Size, Debt To Equity Ratio, Auditor Quality, and Company Age on the Timeliness of Financial Report Submission. The population of this study comprises 29 companies in the trade, services, and investment sector, specifically in the sub-sector of large-scale production trade, listed on the Indonesia Stock Exchange from 2019 to 2022. The sample was selected using purposive sampling. The total sample taken is 14 companies. The data analysis technique used is logistic regression. The test results indicate that Profitability, Company Size, Debt to Equity Ratio, Auditor Quality, and Company Age do not affect the timeliness of financial report submission.
Co-Authors Agus Fahrul Chair Akung Daeng Amrul, Rusli Armiani Baehaki Syakbani Baiq Desthania Prathama Baiq Ertin Helmida Endang Kartini Galuh Ratna Mutia Hailuddin Hikmah Hizbiatul Maulani I Made Murjana I Nengah Arsana I Wayan Nuada Khotmi, Herawati Mahyuddin Nasir Mukmin Suryatni Mustaan Mustaan Putri Reno Kemala Sari Rani Mahmudah Ratna Dewi ROSYIA WARDANI Satarudin Satriawan Septian Heris Syaputra Sopian Saori Sukma Hidayat Kurnia Abadi Syaiful Amri Yuliati, Ni Nyoman Zulkarnaen