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MEASURING FACTORS AFFECTING EARNINGS MANAGEMENT WITH A FIXED EFFECT MODEL ON MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2015-2019 PERIOD F Firdaus, Venus; Amdani, Amdani
Dinasti International Journal of Digital Business Management Vol. 3 No. 5 (2022): Dinasti International Journal of Digital Business Management (August - Septembe
Publisher : Dinasti Publisher

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Abstract

This study aims to determine the effect of institutional ownership, profitability, and leverage on profit management in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2015-2019 period. The variables of this study consist of institutional ownership mechanisms, profitability, leverage, profit management. The population of this study was 56 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2015-2019. The sampling technique in this study used the purposive sampling method. The sample that has been determined is selected by 20 companies that can be presented with research during 2015 to 2019. In this study, panel data and secondary data obtained from the Indonesia Stock Exchange (IDX) were processed with eviews 9. The results of the research on the mechanism of institutional ownership, profitability, and leverage jointly affect the profit management of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period. This research is expected to be a consideration so that it is not only focused on information on profits and company financial ratios, but investors and creditors can be more careful in assessing the company's condition to be appropriate in making investment decisions and providing funding.
PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA SHOWROOM BENGKEL DAN SUKU CADANG AUTO2000 DAAN MOGOT JAKARTA BARAT Nugroho, Mohammad Iman; F Firdaus, Venus; Muksin, Abdullah; Raessang, Suhaimi Arung; Awaludin, Muryan
JURNAL MITRA MANAJEMEN Vol 15 No 2 (2024): Jurnal Mitra Manajemen
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v15i2.1288

Abstract

Kinerja merupakan hal yang sangat penting dan harus diperhatikan oleh seluruh manajemen, baik pada tingkatan organisasi kecil maupun besar. Keberhasilan sebuah perusahaan selama periode waktu tertentu secara langsung terkait dengan upaya karyawannya. Hasil kerja yang dicapai oleh organisasi atau karyawan adalah bentuk pertanggungjawaban kepada organisasi dan publik. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh pengendalian internal , sistem informasi akuntansi dan motivasi kerja terhadap kinerja karyawan. Objek dalam penelitian ini adalah Showroom Bengkel dan Suku Cadang Auto2000 Daan Mogot Jakarta Barat dengan responden sebanyak 39 karyawan. Teknik analisis untuk penelitian ini menggunakan alat SmartPLS 4.0. Berdasarkan analisis data, didapatkan hasil bahwa Pengendalian Internal, Sistem Informasi Akuntansi, dan Motivasi Kerja berpengaruh positif dan signifikan terhadap Kinerja Karyawan. Kata Kunci: Pengendalian Internal, Sistem Informasi Akuntansi, Motivasi Kerja, Kinerja Karyawan.
The Several Factors That Can affect the growth of Manufacturing Company Profits listed on the Indonesia Stock Exchange for the period 2016-2018 F Firdaus, Venus; Masruhin, Masruhin
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 6 (2022): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i6.1104

Abstract

This study aims to examine the effect of profitability, capital structure, operating cash flow and firm size on earnings growth. The population of this study is all manufacturing companies listed on the Indonesia Stock exchange (IDX) in 2016-2018. Based on purposive sampling method, the total sample of this study was 19 companies. The analysis carried out in this research is descriptive statistical test, panel data testing, classical assumption test and hypothesis test. The measurement tool used for this analysis is the Eviews 9. The result of this study indicate that based on the partial test (t test) profitability, operating cash flow and firm size have a positive effect on earnings growth while capital structure has a negative effect on earnings growth. Taken together (test f) profitability, capital structure, operating cash flow and firm size affect the earnings growth
The Several Factors That Can affect the growth of Manufacturing Company Profits listed on the Indonesia Stock Exchange for the period 2016-2018 F Firdaus, Venus; Masruhin, Masruhin
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 6 (2022): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i6.1104

Abstract

This study aims to examine the effect of profitability, capital structure, operating cash flow and firm size on earnings growth. The population of this study is all manufacturing companies listed on the Indonesia Stock exchange (IDX) in 2016-2018. Based on purposive sampling method, the total sample of this study was 19 companies. The analysis carried out in this research is descriptive statistical test, panel data testing, classical assumption test and hypothesis test. The measurement tool used for this analysis is the Eviews 9. The result of this study indicate that based on the partial test (t test) profitability, operating cash flow and firm size have a positive effect on earnings growth while capital structure has a negative effect on earnings growth. Taken together (test f) profitability, capital structure, operating cash flow and firm size affect the earnings growth