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All Journal JAKPI BAHAS JURNAL PENGABDIAN KEPADA MASYARAKAT JPNM : Jurnal Pustaka Nusantara Multidisiplin
La Ane
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Journal : JAKPI

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Faktor-faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Rahayu Dahliawati; La Ane
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 02 (2017): volume 5 no. 02 September 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i02.9162

Abstract

Company valuation in general becomes one of the goals of Income Smoothing practice. The purpose of this research is to examine thein fluence of Sales  Growth,  Return On Asset,  Debt  to  Asset  Ratio, as  well  as  to examine whether there is influence on Earning Response(CAR).The population in this researchare Manufacturing Company of Basic and Chemical Industry Sector listed on Indonesia Stock Exchange which totals 64 companies. Sample consist of 31 manufacturing company of the Basic and Chemical Industry Sectors listed on the Indonesian Stock Exchange for 5 years from 2011–2015, with subsamples of 155 financial statement. The technique of selecting samples using Purposive Sampling technique. Data analysis technique used is descriptive statistic, normalitytest, testclassic assumptions, hypothesis test (T test statistic, F-Test and path analysis).There sults showed that: First, Sales Growth, Return On Asset, and Debt toAsset Ratio variabel do not have a significant effecton Income Smoothing Practice. This means that all of these variables are not able to detect management behavior in the Income Smoothing Practice. Second, Sales Growth, Return On Assetand Debtto Asset Ratio variables do not have a directinfluence on Earning Response. This means that investors in the capital market have not considered these variable factors in making  investment decisions. Third, Sales Growth, Return On Assetand Debt to Asset Ratio variables have no effecton Earning Response even though through Income Smoothing Practice. This means that investors in decision making through considerate on of Income Smoothing by management also does not consider factor variable.The conclusion that can be drawn from there sults of this researchis by knowing the influence of these variables, investors can choose a strategy  to choosea company that is really considered healthy as a place to invest. Keywords :     Income Smoothing, Sales Growth, Return on Asset, Debtto Asset Ratio, Earning Response (CAR). 
PENGARUH MODAL INTELEKTUAL, UKURAN PERUSAHAAN DAN KUALITAS AKTIVA PRODUKTIF TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN Mayang Sharfina; La Ane; Anggriyani Anggriyani
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.47796

Abstract

The problem in this study is the economic crisis that has resulted in banking in Indonesia experiencing a slump where many banks were liquidated because they were unable to maintain their performance. This study aims to determine the effect of intellectual capital, company size, and quality of productive assets partially on the financial performance of banking companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population in this study were 47 banking companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling method used is purposive sampling, with a total sample of 13 companies, for 2017-2020 as many as 52 samples. Data collection techniques by downloading financial reports from the website www.idx.co.id. The data analysis technique used in this study uses multiple regression and hypothesis testing (t test and F test) .The results of this study partially indicate that intellectual capital has no significant effect on financial performance with a sig value of 0.275 > 0.05. Then the size of the company has significant effect on financial performance with a sig value of 0.013 < 0.05. While the quality of productive assets has a significant effect on financial performance with a sig value of 0.000 <0.05. Simultaneously, intellectual capital, company size and quality of productive assets affect the company's performance. The conclusion in this study is that intellectual capital and firm size have an effect on ROA. Meanwhile, the quality of earning assets has no effect on ROA.
Co-Authors Anggriyani Anggriyani Bima Karo Karo Hida yat Mayang Sharfina Muhammad Bukhori Dalimunthe Rahayu Dahliawati Wahyu Tri Atmojo