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Journal : Review of Applied Accounting Research

THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY Yoga Joko Sasongko; Siti Nur Azizah; sri Wahyuni; Ira Hapsari
Review of Applied Accounting Research (RAAR) Vol 1, No 1 (2021): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7167.086 KB) | DOI: 10.30595/raar.v1i1.11719

Abstract

This study aims to examine the effect of earnings volatility, smoothing earnings and earningspersistence. The independent variables used in this study are earnings volatility, income smoothingand earnings persistence. The dependent variable used in this study is earnings quality. Themethod uses secondary data in annual reports or financial reports that have been published byIslamic banking companies listed on the Indonesia Stock Exchange for the period 2016-2019. Thesampling technique used in this study was purposive sampling, while the analysis used in this studywas multiple regression. The results of hypothesis testing showed that earnings volatility has apositive effect on earnings quality. Income smoothing has a positive effect on earnings quality.Earnings persistence does not affect earnings quality
COMPANY SIZE, MANAGERIAL, INTITUTIONAL OWNERSHIP AND ENVIRONMENTAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES Liana Mariam Ulfa; Siti Nur Azizah; Ira Hapsari
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.752 KB) | DOI: 10.30595/raar.v1i2.11863

Abstract

The purpose of this study is to empirically prove the effect of firm size, board size, institutional ownership, and managerial ownership on CSR disclosure. The sample in this study were mining companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Based on the criteria, there were 67 samples of research data. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. This study shows that, partially, company size, institutional ownership, and managerial ownership do not affect CSR disclosure. Meanwhile, the environmental performance has a positive effect on CSR disclosure
Co-Authors Afri Ahya Suardi Ahmad Roji Bukoting Alifiya Fajrin Tafarel Amalia Fauziah Zahra Amalia Utami Andri Putraedi Angelia Yuliana Dewi Ani Kusbandiyah Anika Rahma Putri Ariel Alvi Zahry Ariel Sucipto Astian Yosi Meilani Atika Putri Chairani Aulia Rivansy Nasution Avrielle Mauliaraudhah Farmudya Ayu Safira Azzahra Arimbi Kamila Azzahra Fadhlila Aulia Nisa Bella Putri Carissa Bima Cinintya Pratama Caesara Insan Juniar Chandra Budi Oktavionita Citta Puri Indiraloka Della Monica Desi Destiana Agusman Dewi Lely Ambarwati Dhanti, Kurnia Ritma Erny Rachmawati Evelyn Zaalfa Winni Kusuma Farida Safitri Fitriati, Azmi Fiya Ainur Rohmatika Fong Handoko Hadi Pramono Haliza Putri Maharani Hardiyanto Wibowo Herlina Herlina Iman Ahmad Gymnastiar Ira Hapsari Ira Hapsari Iswati Iswati Iwan Fakhruddin Joanna Valencia Kuliyatun Kuliyatun Laras Clara Intia Liana Mariam Ulfa Livia Ramadhani Maharani Harinto Putri Maudi Rahmawati Mellia Dewi Hartono Soehardjo Metha Angelyne Naipospos Milla Maulida Izzah Monika Ayu Lestari Muhamad Ershad Muhammad Ammar Aji Muhammad Fatahillah Muhammad Juliansyah Akbar Muhammad Randa Setiawan Muhammad Randi Setiadi Muhammad Randi Setiadi Naba Nabastala Ni Made Dwi Maharani Nur Isna Inayanti Nur Isna Inayati Nur Laeli Apriani Nurmelinia Nurmelinia Nurul Hidayah Oshin Amirah Rafi Purnama, Dendi Puteri Aprilianeu Cahya Rumara Rafi Pramana Putra Rafiah Arsyad Rahmadanti, Dwinta Ayu Raissya Hazra Dianies Kurniawati Rama Arianto Widagdo Reghita Nabilla Shafira Rizkika Ahsanu Amala Rizqia Mumfaza Roisah Roisah Roisah Roisah Rose Fatmadewi Sabrina Alexandra Septiana Mukaromah Shaffitri Kurnia Putri Silvia Asri Utami Siti Julaeha Sri Devi Aryanti sri Wahyuni Sri Wahyuni St.Nuradinda Wahyudiarti Suryo Budi Santoso Tiana Amalia Putri Tiara Nur Aziza Valya Hanindita Agustin Wardhatul Livia Wiwit Saputri Yoga Joko Sasongko Yulia Nurcahyani Zuhaimi Santari Hayus Zuhra Azkiana