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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Ekonomi dan Bisnis JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Keuangan dan Perbankan Journal of Accounting, Management and Islamic Economics
Sparta Sparta
Indonesia Banking School
Arts Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SEBELUM DAN SEMASA PANDEMI COVID Iin Zubaedah; Sparta Sparta
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.461

Abstract

This study aims to obtain empirical evidence from Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, and the Audit Committee which is an indicator of Good Corporate Governance as an independent variable, and other variables namely Leverage and Firm Size as control variables, and Pandemic Covid as a dummy variable, on the dependent variable namely Earnings Management in Manufacturing Companies sub-sector Food and Beverage listed on the Indonesia Stock Exchange (IDX). Discretionary accruals with the Kothari model used as a proxy for earnings management. The sample was obtained by purposive sampling method with predetermined criteria, and resulted 40 in manufacturing companies sub-sector food and beverage in the 2016-2020 period with a total of 200 data. Descriptive statistics and multiple regression were used as data analysis methods. The results of this study can be summarized as follows. The first regression analysis, namely before the covid pandemic period, showed that Institutional Ownership and Audit Committee had a significant negative effect on Earnings Management, while Managerial Ownership, Independent Board of Commissioners, Leverage, and Firm Size had no effect on Earnings Management. The second regression analysis, before and during the covid pandemic, showed that Managerial Ownership, Institutional Ownership, and Leverage had a significant negative effect on Earnings Management. Meanwhile, the Independent Board of Commissioners, Audit Committee, Firm Size, and the Covid Pandemic have no effect on Earnings Management. Based on this explanation, it can be concluded that the implementation of Good Corporate Governance in Manufacturing companies in the Food and Beverage Subsector can be said to be still relatively ineffective, because only Managerial Ownership, Institutional Ownership and Audit Committees in this study are able to carry out their duties effectively to minimize the practice of earnings management happened to the company.
PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, DAN KECUKUPAN MODAL TERHADAP KINERJA KEUANGAN PERBANKAN SEBELUM DAN PADA MASA PANDEMI COVID – 19 (Studi pada Perbankan Konvensional Go Public yang Tedaftar pada Bursa Efek Indonesia Periode 2017-2021) Thania Putri Arini; Sparta Sparta
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.467

Abstract

The purpose of this research is to examine, analyze, and compare how the influence of Credit Risk, Liquidity Risk, and Capital Adequacy on Banking Financial Performance Before and During the Covid-19 Pandemic by using a sample in Go Public Conventional Banking for the 2017-2021 period. This study uses a purposive sampling technique so that 42 banks are used as research samples. The independent variable Credit Risk is measured using the NPL ratio (Non Performing Loan), Liquidity Risk is measured using the LDR ratio (Loan to Deposit Ratio), and Capital Adequacy is measured using the CAR (Capital Adequacy Ratio) ratio. For the dependent variable, namely Banking Financial Performance, it is measured using the ROA (Return On Asset) ratio. The results of this study state that prior to the pandemic, Credit Risk had a significant negative effect on the Financial Performance of the Bank, while for Liquidity Risk and Capital Adequacy it had a significant positive effect on the Financial Performance of the Bank. After the Pandemic, the results stated that Credit Risk still had a significant negative effect on Banking Financial Performance, Liquidity Risk still had a significant positive effect on Banking Financial Performance, but for Capital Adequacy it did not have a significant effect on Financial Performance.
ANALISIS PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PADA PERUSAHAAN MULTINASIONAL YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2016-2020 Dini Andhika; Sparta Sparta
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.549

Abstract

The purpose of this study is to determine and analyze the effect of income tax variable, tunneling incentive and bonus mechanism to transfer pricing. The sample selection using purposive sampling method and the sample of this research are 8 multinational companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and multinational companies listed in Indonesian Stock Exchange in 2016 to 2020. The analysis technique used is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories The results of this study indicate that the income tax and tunneling incentive have a negative effect on transfer pricing, while the Bonus Mechanism has a positive effect on transfer pricing.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK JAKARTA Susilowati Susilowati; Sparta Sparta
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.556

Abstract

The purpose of this study was to the Effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover on Profitability of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange (Period 2016 – 2020). The data used in this paper were obtained from financial report data published by IDX, which was taken from the website www.idx.co.id. The theoretical basis used is signal theory. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 – 2020. The sampling technique used the purposive sampling method, so there were 41 companies as a sample. The data is processed using the Eviews v.10 application. Hypothesis testing using partial test (t statistical test). The results showed that Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Firm Size and Leverage had a positive effect on Profitability and simultaneously had a positive effect on Profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 – 2020.
Co-Authors Adhinda Ghinna Purnama Azra Marchyadi Noor Deliana Aryanti Dini Andhika Dita Ayu Endang Setiya Rini Iin Zubaedah Nadya Trinova Salsabiela Arbaiya Susilowati Susilowati Thania Putri Arini Vania Audrey Wibowo Wulandari Wulandari