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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Benefit: Jurnal Manajemen dan Bisnis Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review EKONOMIS : Journal of Economics and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi FINANSIA : Jurnal Akuntansi dan Perbankan Syariah EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Investasi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Jurnal Pendidikan Ekonomi dan Akuntansi International Journal of Community Service Implementation
Yuli Chomsatu
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Rasio Keuangan terhadap Kualitas Laba Perusahaan Makanan & Minuman yang Terdaftar di BEI Septiana Putri Hargyanti; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i1.2114

Abstract

Abstract : This study aims to determine the effect of company size, profitability, liquidity, leverage, and company values ​​on earnings quality. The population in this study is the Food and Beverage company on the Indonesia Stock Exchange (IDX) in 2015-2018. The sample was selected from the purposive sampling method and obtained a sample of 12 companies from several criteria. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 20. The results of this research show that company size has an influence on earnings quality. While profitability, liquidity, leverage, and firm value do not have an influence on earnings quality. The results of this research are expected to be an additional consideration for company management in the process of deciding taxation policies. And can be additional information for users of financial statements for consideration of investment decisions ".
Faktor-faktor yang Mempengaruhi struktur Modal Kiki Nurhalimah; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v3i2.2117

Abstract

Abstract: : Capital structure is a complex financial decision because it is related to other financial decision variables. This research aims to find out the factors that influence the capital structure. The population in this research is pharmaceutical companies that are listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample was chosen from the purposive sampling method and obtained a sample of 8 pharmaceutical companies. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 21. The results of this study indicate that liquidity, business risk, company growth influence the company's capital structure. While profitability, company size, sales growth and asset structure have no effect on capital structure. The results of this research are expected to be a material consideration for company management in deciding policies on capital structure and providing information on users of financial statements for consideration of investment decisions.
Co-Authors Adristi Paramita raissa Rachman Agni Astungkara Alfina Arum Rahmadhani Anisa Wantifa Pratiwi Anita Wijayanti Arif Sulistyo Wibowo Arum Vivian Marfu'ana Elvira Fitriana Sherly Endang Masitoh Esti Kurnia Sandy Ikhsan Galih Alazis Kartika Hendra Kartika Hendra Titisari Kiki Nurhalimah Kresna Yoga Prasetyo Nialena Yusniawati Purnama Siddi Putri Astuti Ramah Harnung Setiyawati Riana R Dewi Riana Rachmawati Dewi Rika Umniati Saiful Anwar Septiana Putri Hargyanti Shindi devia Areza rahmadini Sholikha Nur Rohmah Silvia Dela Agusta Siti Nurlaela Suhendro Suhendro Syanindhita Giri Indah R Tien Kartika Kumala Dewi Titis Widya Yanti Tutik Alawiyah