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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) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen Ubhara Jurnal Revenue : Jurnal Ilmiah Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Visi Manajemen (JVM) Prosiding Simposium Nasional Multidisiplin (SinaMu) Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam International Journal of Economics, Business and Innovation Research Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan 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 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 : Pusat Riset dan Inovasi Nasional

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 : Pusat Riset dan Inovasi Nasional

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 Aep Haeroji Alfiana Anggi Wahyuni Nasution Aprilliani Tri Wiyanti Arif Dwi Prayoga Arry Eksandy Ayudhia Rizki Azqirana Nurachma BASUKI BillY Dewantara Citra Kharisma Putri Tias Danty Aulia Rachmi Dewi Rachmania Dewi Rachmania Dewi Rachmania Dhea Zatira Dinda Apriliani Djenni Sasmita Dwi Widianingsih EKAWATI EKAWATI Eni Nuraeni Eni Suharti Fathan Mubina Fatmawati Fatmawati Febiana Aulia Siti Hafsah Gusti Amanutaqwa Hadi Ismanto Hamdani Hamdani Hanna Putri Fatharani Heidi Siddiqa Hesty Erviani Zulaecha Hesty Erviani Zulaecha Imam Hidayat Lela Novita Listi Aisyah Listiana Sri Mulatsih Lolla Kholifah Mega Ade Setiawati Meliana Putri Hamida Mikrad mikrad Muhamad Sobirin Muhammad Ade Kurnia Harahap Neneng Nurlaila Nesya Nopia Nita Widya Hardiyanti Novel Asruri Nur Fizriati Ananda Nur Istianah Pambudi, Januar Eky PRATIWI OKTAVIA PUTRI Pristanto Silalahi Puspita Sari Putri Okta Andani Rika Ristianti Riky Andrianto Riri Trinanda RR. Ella Evrita Hestiandari Sari, Riski Ulan Seleman Hardi Yahawi Selmha Bella Arvhiari Sigit Budi Santoso Siti Chanifah Siti Dewi Kusmiyati Siti Nuraini Sri Utami Sustari Alamsyah Tryastuti Sulistyaningrum Tyas Febriyantika Mawardhani Vivi Narulita Yeni Purwanti Yoni Syafitri Yovi Prilia Yuyun Naelufar Zanida Amelia Mahmud