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All Journal SULUH: Jurnal Abdimas Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Hotman Freddy
Fakultas Ekonomi Dan Bisnis Universitas Pancasila
Economics, Econometrics & Finance Education Library & Information Science Other

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Sosialisasi Edukasi Literasi Keuangan Pasar Modal Bagi Masyarakat Kelurahan Srengseng Sawah Kecamatan Jagakarsa Jakarta Selatan Nana Nawasiah; Hotman Freddy; Roy Prakoso
SULUH: Jurnal Abdimas Vol 1 No 1 (2019): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v1i1.943

Abstract

Public awareness, interest and knowledge of the Capital Market is still very low. In an effort to introduce to the public related activities in the capital market, socialization activities are needed. Capital Market Socialization was carried out in the Srengseng Sawah Village District of Jagakarsa District, which was the first activity of capital market socialization. This capital market socialization is one of the education programs which is expected to increase public awareness and interest in the capital market, so that the number of investors in Indonesia can increase and the investment climate becomes better to improve the Indonesian economy. In addition, the community is getting smarter in investing their funds, and is expected to provide benefits for family welfare.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2017-2019 Adlena Yolanda; Hotman Freddy; Mira Munira
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 1 No 2 (2021): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v1i2.2567

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruuh Profitabilitas dan Solvabilitas terhadap Income Smoothing. Populasi penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Jumlah sampel penelitian ini adalah 12 perusahaan. Analisis yang dilakukan dalam penelitian ini adalah uji statistik deskriptif, uji normalitas dan uji hipotesis. Alat ukur yang digunakan untuk analisis ini adalah program EVIEWS versi 10. Hasil penelitian menunjukkan bahwa uji parsial (Uji t) Return on Asset dan Net Profit Margin berpengaruh terhadap Income Smoothing masing-masing (0,0000<0,05) sedangkan Debt to Equity Ratio tidak berpengaruh terhadap Income Smoothing dengan nilai probabilitas (0,7383>0,05). Uji simultan (Uji F) menunjukkan bahwa variable Return on Asset, Debt to Equity dan Net Profit Margin secara bersama-sama berpengaruh terhadap Income Smoothing dengan nilai probabilitas (0,00002<0,05). Kata Kunci: Profitabilitas, Solvabilitas, Return On Asset, Return On Equity, Net Profit Margin, Debt to Asset Ratio, Debt to Equity Ratio dan Income Smoothing.
Co-Authors Adlena Yolanda Munira, Mira Nawasiah, Nana Roy Prakoso