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All Journal Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan Competitive Jurnal Akuntansi dan Keuangan Jurnal Dinamika UMT Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah Manajemen Ubhara Jurnal Revenue : Jurnal Ilmiah Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Visi Manajemen (JVM) Prosiding Simposium Nasional Multidisiplin (SinaMu) Akuntansi: Jurnal Riset Ilmu Akuntansi Journal Economic Excellence Ibnu Sina Jurnal Pengabdian Masyarakat dan Riset Pendidikan Santri : Jurnal Ekonomi dan Keuangan Islam International Journal of Economics, Business and Innovation Research CITAKARYA Jurnal Pengabdian Masyarakat JIMEK
Mohamad Zulman Hakim
Universitas Muhammadiyah Tangerang
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, EARNING POWER, GROWTH TERHADAP EARNING MANAGEMENT Mohamad Zulman Hakim; Gusti Amanutaqwa; Hesty Erviani Zulaecha; Dewi Rachmania; Eni Suharti; Dhea Zatira
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 1 (2023): MARET : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i1.1278

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai Pengaruh Profitabilitas, Earning Power, dan Growth Terhadap Earning Management. Populasi dalam penelitian ini menggunakan sector Consumer Non Cyclical. Teknik Pengambilan sampel menggunakan Purposive Sampling. Metode Analisis data menggunakan Analisis Regresi Data Panel. Hasil penelitian menunjukan bahwa, Profitabilitas (ROA) tidak berpengaruh terhadap Earning Management. Earning Power tidak berpengaruh terhadap Earning Management, Growth berpengaruh negative terhadap Earning Management.
Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia Mohamad Zulman Hakim; Rika Ristianti; Djenni Sasmita; Hamdani Hamdani; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i2.1765

Abstract

This study used 10 Consumer Cyclicals companies listed on the IDX for 2018-2021 using the Purposive Sampling method to test company growth, profitability, company size and dividend payout ratio on earnings variance. Which in the analysis with panel data regression method. The results of this study indicate that company growth has no effect on income smoothing, company size has a negative effect on income smoothing, and the dividend payout ratio has no effect on income smoothing
Co-Authors Abbas, Dirvi Surya Aditya Prayoga Ahmad Fauzi Alviona Wulandari Amaliah Muliawati Anggi Wahyuni Nasution Aprilliani Tri Wiyanti Arif Dwi Prayoga Arry Eksandy Ayudhia Rizki Azizul Adha Azqirana Nurachma BASUKI Citra Kharisma Putri Tias Danty Aulia Rachmi Deny Syahputra Dewi Rachmania Dewi Rachmania Dewi Rachmania Dhea Zatira Dinda Apriliani Djenni Sasmita Dwi Widianingsih Efi Apriliani EKAWATI EKAWATI Eni Nuraeni Eni Suharti Fathan Mubina Fatmawati Fatmawati Febiana Aulia Siti Hafsah FITRIA SANTI Gusti Amanutaqwa Hamdani Hamdani Hanna Putri Fatharani Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hustna Dara Sarra Ikhfi Imaniah Imas Kismanah Immawati, Siti Asriah Ine Rahmawati Bahtiar Januar Eky Pambudi Khinandha Aulia Winarto Putri Lela Novita Listi Aisyah Lolla Kholifah Mega Ade Setiawati Meliana Putri Hamida Mikrad mikrad Mirza Shahreza Muhamad Sirojudin Muhamad Sobirin Muhammad Amirul Ridhwan Muhammad Nouval Azhari Muljadi Nazimuddin Achmad Neneng Nurlaila Nesya Nopia Nita Widya Hardiyanti Novel Asruri Nur Fizriati Ananda Nur Istianah PRATIWI OKTAVIA PUTRI Pupung Maspupah Puspita Sari Putri Okta Andani Reni Anggraeni Rika Ristianti Riky Andrianto Riri Trinanda Riski Ulan Sari RR. Ella Evrita Hestiandari Sayidah Nafisah Azzahra Seleman Hardi Yahawi Selmha Bella Arvhiari Sigit Budi Santoso Siti Amelia Putri Siti Chanifah Siti Dewi Kusmiyati Siti Mardiyanah Siti Nuraini Sri Utami Sustari Alamsyah Tryastuti Sulistyaningrum Tyas Febriyantika Mawardhani Verli Dasmaran Vivi Narulita Yeni Purwanti Yoni Syafitri Yovi Prilia Yuyun Naelufar Zanida Amelia Mahmud