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All Journal JAKPI JUMANTIK (Jurnal Ilmiah Penelitian Kesehatan)
Anggriyani Anggriyani
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Economics, Econometrics & Finance Environmental Science Health Professions Nursing Public Health Social Sciences

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Journal : JAKPI

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PENGARUH GOOD CORPORATE GOVERNANCE DAN COMPANY SIZE TERHADAP INCOME SMOOTHING DENGAN PROFITABILITAS SEBAGAI VARIABEL PADA PERUSAHAAN LQ 45 YANGTERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 Firman Syarif; Anggriyani Anggriyani
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.v5i02.9167

Abstract

This research examines the impact given by Good Corporate Governace (proxied by Managerial Ownership and The Board Of Commisioners) and Board Size that either simultaneously and partially affectEarnings Management and Profitability (proxied by Return On Assets) as moderating variabel that effect relationship Good Corporate Governance (proxied by Managerial Ownership and The Board Of Commisioners) and Board Size that either Earnings Management  of company listed on LQ 45 in Indonesian Stock Exchange in 2012-2014. Population of this research was 45 company listed on LQ 45 from 2012 to 2014. And research sample was selected using purposive sampling method resulting 21 company chosen over 45 company as the research sampling. Data was processed by coefficient of determination test, F test, and t tes for the first hypothesis while the second hypothesis testing for moderating variabel using residual test.            The result of this research showed thatManagerial Ownership, The Board of Commisioners, and Board size affect Earnings Management are not simultaneously influence and partially.Result for Profitability (proxied by Return On Assets) be able to moderate the relationship beetween Good Corporate Governace (proxied by Managerial Ownership and The Board Of Commisioners) and Board Size to Earnigngs Management of Company list on LQ 45  in Indonesian Stock Exchane in 2012-2014. Keywords : Good Corporate Governace, Managerial Ownership, The Board Of Commisioners, Board Size, Profitability, Return On Asset, LQ 45 index.
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 Akhmad Mukhsin Firman Syarif Iis Sumiyati La Ane Mayang Sharfina