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All Journal EkoBis ( Ekonomi & Bisnis ) At-Taqaddum E-Jurnal Akuntansi TSM JURNAL AKUNTANSI DAN BISNIS
Nasron Alfianto
Universitas Semarang
Religion Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PERAN SIZE DALAM MEMODERASI PENGARUH PROFITABILITAS, INVESMENT OPPOURTUNITY COST DAN LEVERAGE TERHADAP KEBIJAKAN DEVIDEN Moeljono Moeljono; Nasron Alfianto
Jurnal Ekonomi dan Bisnis Vol 21, No 1 (2020): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.21.1.26-50

Abstract

This study aims to determine the effect of profitability, investment opportunity set (IOS), and leverage to dividend policy with moderated size. This study was conducted because there are several previous studies that show that the results of his research there are inconsistencies.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). The method of determining the sample is done by purposive sampling method, and based on predetermined criteria, the sample amount is 190 sample of manufacturing company during 2009-2018 period.The analysis technique used is multiple linear regression analysis. To knowthe variable size as a moderate variable or not tested interaction ModeratedReggresion Analysis (MRA).The results show that profitability and leverage are not able to influence thecompany's dividend policy. The dividend policy is influenced by the investment opportunity set (IOS). Size is not able to moderate the effect ofprofitability, investment opportunity set (IOS) and leverage to dividend policy.
The Influence of the Dimensions of Higher Education Service Quality on Student Satisfaction Nasron Alfianto; Edy Suryawardana
At-Taqaddum Vol 13, No 2 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i2.8280

Abstract

The quality of service at the institution is one of the essential factors for service users. Higher education services are one of the institutions that need to be studied, the extent to which the quality of services is provided. This study examines the effect of higher education service quality on student satisfaction. This study uses a quantitative approach. The sampling technique used the slovin method. The primary data in this study were obtained from the perceptions of students who filled out and returned the questionnaire, analyzed using the multiple regression analysis techniques. The analysis and discussion results show that the dimensions of service quality (reliability, responsiveness, assurance of empathy, and physical evidence) have a positive effect on student satisfaction. It is recommended that service quality, such as reliability, responsiveness, empathy, and physical evidence, be further improved, considering that the effect is small except for guarantees.
MANAJEMEN LABA PADA PERUSAHAAN KELUARGA BIDANG MANUFAKTUR Titi Purbo Sari; Nasron Alfianto; Nurul Juwariyah
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.819

Abstract

Most companies in Indonesia are managed by family business groups. Family businesses provide opportunities for owners who own majority shares to control the company and influence management in the decision-making process, including gaining personal benefits through earnings management practices. The purpose of this study was to prove the effect of family control on earnings management actions in the manufacturing industry. Sample selection was based on the purposive sampling method. The sample used in this study was family companies in the manufacturing industry listed on the Indonesia Stock Exchange for the 2017-2019 period totaling 477 companies, but the samples that met the criteria were 298 companies. The data were processed and analyzed using multiple regression methods. The results of this study include, the independent variables, namely family ownership and family members, do not affect earnings management actions, while the control variable, namely leverage, has a negative and significant effect on earnings management, and company size does not affect earnings management
KONTRIBUSI RED FLAGS DALAM PRAKTIK MANAJEMEN LABA DAN DAMPAKNYA PADA KEANDALAN LABA Titi Purbo Sari; Purbawati; Hendra Wijaya; Nasron Alfianto
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3325

Abstract

The rapid growth of an increasingly competitive business climate requires companies to obtain quality financial information as a tool for generating high profits. One of the steps taken is profit management practices that aim to make profits look better and meet expectations. Both accrual and real profit management can reduce the ability of profits to predict future performance and reflect the real economic condition of the company. The integrity of financial statements is compromised when earnings management leads to accounting fraud and does not comply with generally accepted accounting standards, triggering red flags. The purpose of this study is to develop and find empirical evidence of the contribution of red flags in earnings management practices to earnings quality. The research sample consisted of 252 property and real estate companies listed on the Indonesia Stock Exchange for the period 2021-2024. The research data was analyzed using panel data regression methods. The research results provide a different perspective, namely that accrual earnings management can actually increase earnings reliability, while real earnings management can actually reduce earnings quality. Red flags do not contribute to the relationship between both accrual and real earnings management and earnings quality.
Co-Authors Hendra Wijaya Moeljono Moeljono Nurul Juwariyah Purbawati Suryawardana, Edy Titi Purbo Sari