Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Auditing, Finance, and Forensic Accounting Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Yudhanta Sambharakresna
Universitas Trunojoyo Madura
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PRAKTIK INCOME SMOOTHING (Studi Pada Perusahaan Manufaktur Terdaftar di BEI 2009-2012) Arinta Eka Wahyuni; Yudhanta Sambharakresna; Anita Carolina
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.4001

Abstract

The objective of this research is to empirically examine firm size, profitability,financial Leverage, institutional ownership, auditor reputation, and dividend payoutfor income smoothing both partially and simultaneously. This study used aquantitative approach, in which of data used is of financial statements 2009-2012period. The samples used were 58 companies with purposive sampling method. Thedata Analysis is using probit regression analysis. The results of this research showed that in partial firm size significantly influenceincome smoothing while profitability, financial Leverage, institutional ownership,auditor reputation, and dividend payout no significant effect on income smoothing.Simultaneously, company size, profitability, Leverage financial, institutionalownership, auditor reputation, and dividend payout influence income smoothing.
Dampak Perilaku Keuangan, Kecerdasan Spiritual, Pengetahuan Keuangan Dan Kebebasan Keuangan Terhadap Pengelolaan Keuangan Bagi Pelaku Bisnis Yudhanta Sambharakresna; Anis Wulandari
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The factors influencing the personal financial management of tourism entrepreneurs in Madura include financial behavior, spiritual intelligence, financial knowledge, and financial freedom. The sampling technique employed in this study is using convenience and purposive sampling. Method of documentation and observation are used to collect research data. This research utilizes several data analysis approaches, including multiple linear regression analysis, classical assumption testing, goodness-of-fit evaluation of regression models, descriptive analysis, as well as validity and reliability testing, in addition to hypothesis testing. The research findings show that financial behavior, spiritual intelligence, financial knowledge, and financial freedom significantly and positively influence one's personal financial management
Co-Authors Arinta Eka Wahyuni Carolina, Anita Wulandari, Anis