Articles
<![CDATA[Strategies to Reduce Earnings Management: The Role of Leverage, Profitability and Company Size ]]>
<![CDATA[Frasiska Risma Yolanda]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Aminah Aminah]]>
<![CDATA[ International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I ]]>
Publisher : <![CDATA[Cita konsultindo ]]>
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<![CDATA[This research was conducted to determine the test results on the effect of financial performance in the form of leverage, profitability and company size on earnings management with a focus on all sub-sectors of holding and investment companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The financial statements of a company are the data used in this study. This research is important because earnings management has a negative impact that can lead to bankruptcy for an entity, so it needs to be considered in order to prevent and minimize the impact that occurs. The findings presented in this research are based on the results of multiple linear regression tests which state that (1) leverage significantly has a positive effect on earnings management; (2) profitability has a negative and significant effect on earnings management; and further findings state (3) company size has a negative and significant effect on earnings management. The results obtained in this research are a form of empirical confirmation of the importance of taking action to minimize earnings management practices for the sustainability of the company in the future. The novelty of this research is in the object of research, namely the holding and investment company sub-sector. Keywords: Leverage, Profitability, Company Size, Earnings Management.]]>
<![CDATA[the determinant of cash holding in property and real estate companies ]]>
<![CDATA[Putu Novitasari]]>;
<![CDATA[Afrizal Nilwan]]>;
<![CDATA[Aminah Aminah]]>
<![CDATA[ International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I ]]>
Publisher : <![CDATA[Cita konsultindo ]]>
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<![CDATA[To ensure the smoothness of the compani’s operational activities and maintain liquidity, the company needs to maintain an optimal cash reserve to meet financing needs. This study investigates the impact of NWC, CapEx and Profitability (ROA) on the level of Cash Holding in Property and Real Estate sector companies during the period of 2020-2022. The research uses 194 data samples from 66 Property and Real Estate sector companies listed on the IDX and selected using purposive sampling method. The type of research used descriptive method through a number-based approach. The data analysis method applied is multiple linear analysis techniques by utilizing the SPSS version 18 apllication. The test show that Net Working Capital and Profitability (ROA) partially have a positive and significant effect on Cash Holding in Property and Real Estate companies. Meanwhile, the Capital Expenditure variable partially does not show a signifiant impact on Cash Holding in Property and Real Estate firm.]]>
<![CDATA[Effectivity Of Prabayar System Implementation At PT PLN (Persero)ULP NATAR ]]>
<![CDATA[Riski Sapitri]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Aminah Aminah]]>
<![CDATA[ International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I ]]>
Publisher : <![CDATA[Cita konsultindo ]]>
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<![CDATA[The purpose of this study was to determine the effectiveness of implementing a prepaid system, as well as reducing the number of postpaid customer arrears. This research is a qualitative research conducted at PT PLN (Persero) ULP Natar because PT PLN (Persero) ULP Natar as a whole uses quite a lot of electricity, but the use of prepaid system electricity is still not effective in reducing the amount of arrears caused by the postpaid system. The research was conducted by directly interviewing the team leader and office employees. The results showed that the implementation of the prepaid system of PT PLN (Persero) ULP Natar was less successful / less effective. This research provides recommendations to PT. PLN (Persero) ULP Natar on how to priontize this issue to encourage more customers to switch to a prepaid electricity system for consumers in the area. This can be done by engaging clients in programmatic socialization, which includes education about prepaid electricity through campaigns featuring more engaging messages, promoting token top-ups through social media, websites, and banners. In addition, it is important to increase face-to-face interactions with customers to reinforce their beliefs about the benefits of using electricity.]]>
<![CDATA[Determinants Of Going Concerned Audit Opinion Acceptance ]]>
<![CDATA[Putri Meilinda]]>;
<![CDATA[Riswan Riswan]]>;
<![CDATA[Aminah Aminah]]>
<![CDATA[ International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I ]]>
Publisher : <![CDATA[Cita konsultindo ]]>
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<![CDATA[A going concern audit opinion is an opinion issued by the auditor that is used in order to consider the ability of a company or business to survive. This study aims to analyze the effect of profitability and company growth on the acceptance of going concern audit opinions by auditors in conducting audit assessments. Solvency variables are used as moderating variables in the study. The data used in this study are mining sector companies listed on the Indonesia Stock Exchange in 2020–2022. The sample amounted to 54 companies out of a total of 81 samples, and the sampling method was purposive sampling. The analysis technique uses logistic regression. The results of the research that has been done show that the variables of profitability and company growth have a negative influence on going concern audit opinions. While the solvency variable is able to moderate the negative effect of profitability and company growth on going concern audit opinions, The results of this study are one of the objectives of providing information to auditors so that they can pay attention to the various aspects studied in providing a sustainable audit.]]>
<![CDATA[Strategies To Improve Financial Performance With A Signaling Theory Perspective ]]>
<![CDATA[Adelia Adelia]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Aminah Aminah]]>
<![CDATA[ International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I ]]>
Publisher : <![CDATA[Cita konsultindo ]]>
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<![CDATA[Financial performance is the financial condition of an entity at a certain time, which is determined by analysing the financial statements, to determine whether the company is good or bad. The aim of this study is to determine whether profitability and liquidity affect the financial performance controlled by the size of the company in all wireless-telecommunications-subsector-companies listed on the Indonesian Stock Exchange in 2019-2022. The study is a quantitative study, with a total of 56 samples determined by companies using purposive sampling methods for sample-taking. Data processing techniques are based on several linear regression analysis tests with SPSS as an Analysis Tool. The results show that (1) profitability has a significant positive impact on financial performance, and (2) liquidity has a positive and significant impact on its financial performance. The lack of research samples and the low ability of independent variables to influence dependent variables, which is only 32 %, are the limitations of this research. Therefore, it is recommended for further researchers to increase the sample of research and other independent variables such as (1) solvency and (2) capital structure, (3) leverage and (4) debt film, which explains its impact on financial performance.]]>
<![CDATA[Fintech, MSME Digitalization, Financial Literacy and Financial Performance: A Study on MSMEs in Bandar Lampung City ]]>
<![CDATA[laurensia Laurensia]]>;
<![CDATA[Luke Suciyati Amna]]>;
<![CDATA[Aminah Aminah]]>
<![CDATA[ International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I ]]>
Publisher : <![CDATA[Cita konsultindo ]]>
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<![CDATA[The evolution of information technology has played an important role in the development of the business world. Business actors are expected to be able to take advantage of the various innovations provided by the technology. The purpose of this study was to examine the effect of fintech, digitalization, and financial literacy on the financial performance of MSMEs in Bandar Lampung City. This research was conducted by surveying MSME players in the culinary sector in Bandar Lampung City. This research uses quantitative descriptive methods. The technique used is convenience sampling by distributing Likert scale questionnaires, and this data is processed using SPSS version 23. The results showed that payment gateway-based fintech, digital marketing, and financial literacy moderated the effect of fintech payment gateways and digital marketing on the financial performance of MSMEs. The findings of this research provide benefits for MSME players in developing their businesses by paying attention to aspects of digital technology and financial literacy so that financial performance increases.]]>
<![CDATA[Determinants of Earnings Quality (Case Study of Mining Sector Manufacturing Companies on the Indonesian Stock Exchange 2021-2022) ]]>
<![CDATA[Michelle Febriana]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Afrizal Afrizal]]>
<![CDATA[ International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 9 (2024): February ]]>
Publisher : <![CDATA[Lafadz Jaya Publisher ]]>
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<![CDATA[Earnings quality is one of the many factors used by investors as a basis for making investment activity decisions. Good quality company profits are profits that can reflect the company's real or actual financial condition. Several financial ratios can influence the high or low quality of a company's profits. This research aims to test whether liquidity, leverage and institutional ownership structure have an influence on the profit quality of mining sector manufacturing companies listed on the IDX in 2021-2022. The population and sample for this study were selected based on purposive sampling of 28 companies. The data collected is secondary data using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this research state that liquidity, leverage, and ownership structure partially or simultaneously have a positive and significant influence on the quality of company profits.]]>
<![CDATA[Efektivitas Audit Internal Terhadap Kualitas Laporan Keuangan Pada PT. Master Ekspres Indo ]]>
<![CDATA[Safira, Nadia]]>;
<![CDATA[Aminah, Aminah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 16, No 1 (2025): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v16i1.4242
<![CDATA[Penelitian ini bertujuan untuk mengkaji dan menganalisis secara komprehensif peran audit internal dalam meningkatkan kualitas pelaporan keuangan. Pendekatan yang digunakan adalah deskriptif dengan metode tinjauan pustaka. Hasil penelitian didukung oleh analisis data kuantitatif yang menunjukkan adanya korelasi positif yang signifikan antara peran audit internal dan kualitas pelaporan keuangan. Meskipun audit internal sering menghasilkan rekomendasi perbaikan, respons yang kurang tepat dan lambat dari pihak auditee dapat mengurangi efektivitas evaluasi yang dilakukan oleh auditor internal. Data dalam penelitian ini diperoleh melalui kuesioner dan observasi yang disebarkan kepada partisipan. Untuk menganalisis data, digunakan metode regresi linier berganda dengan bantuan perangkat lunak SPSS. Temuan penelitian menunjukkan bahwa peran audit internal memberikan dampak positif terhadap kualitas pelaporan keuangan di PT Master Ekspres Indo, yang menegaskan pentingnya audit internal dalam mendukung transparansi dan akurasi informasi keuangan perusahaan.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility, Deferred Tax, Dan Inventory Turnover Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Subsektor Food & Beverage yang terdaftar pada BEI periode 2021-2023) ]]>
<![CDATA[Orlin, Levina]]>;
<![CDATA[Aminah, Aminah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 16, No 1 (2025): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v16i1.4238
<![CDATA[Agresivitas pajak mengacu pada strategi yang diterapkan oleh perusahaan untuk mengatur laba perusahaan melalui perencanaan pajak, baik dengan metode yang sesuai hukum atau yang melanggar hukum. Pengungkapan CSR, deferred tax, dan inventory turnover dapat memotivasi perusahaan untuk mengadopsi strategi perpajakan yang lebih agresif. Penelitian penting dilakukan untuk menguji bagaimana pengaruh faktor-faktor tersebut terhadap pendekatan perpajakan yang diterapkan oleh perusahaan. Penelitian dilakukan pada perusahaan food & beverage di Bursa Efek Indonesia selama periode 2021-2023, dengan menggunakan 40 perusahaan sebagai sampel dan teknik analisis yang digunakan yaitu analisis regresi linear berganda menggunakan aplikasi SPSS. Hasil penelitian yang diperoleh antara lain: (1) Agresivitas pajak tidak dipengaruhi oleh pengungkapan CSR, (2) Agresivitas pajak dipengaruhi secara signifikan oleh deferred tax, (3) Agresivitas pajak dipengaruhi secara signifikan oleh inventory turnover.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility, Deferred Tax, Dan Inventory Turnover Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Subsektor Food & Beverage yang terdaftar pada BEI periode 2021-2023) ]]>
<![CDATA[Orlin, Levina]]>;
<![CDATA[Aminah, Aminah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 16, No 1 (2025): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v16i1.4239
<![CDATA[Agresivitas pajak mengacu pada strategi yang diterapkan oleh perusahaan untuk mengatur laba perusahaan melalui perencanaan pajak, baik dengan metode yang sesuai hukum atau yang melanggar hukum. Pengungkapan CSR, deferred tax, dan inventory turnover dapat memotivasi perusahaan untuk mengadopsi strategi perpajakan yang lebih agresif. Penelitian penting dilakukan untuk menguji bagaimana pengaruh faktor-faktor tersebut terhadap pendekatan perpajakan yang diterapkan oleh perusahaan. Penelitian dilakukan pada perusahaan food & beverage di Bursa Efek Indonesia selama periode 2021-2023, dengan menggunakan 40 perusahaan sebagai sampel dan teknik analisis yang digunakan yaitu analisis regresi linear berganda menggunakan aplikasi SPSS. Hasil penelitian yang diperoleh antara lain: (1) Agresivitas pajak tidak dipengaruhi oleh pengungkapan CSR, (2) Agresivitas pajak dipengaruhi secara signifikan oleh deferred tax, (3) Agresivitas pajak dipengaruhi secara signifikan oleh inventory turnover.]]>
