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All Journal MODUS-Jurnal Ekonomi dan Bisnis Journal Competency of Business Accounting Research Unit (ARU JOURNAL) Jurnal Pengabdian Mandiri Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Kurnia Mengabdi (jurnal Pengabdian Kepada Masyarakat)
Pamungkas, Leo Dadyo
Universitas Cokroaminoto Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PROFITABILITAS, EFISIENSI DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI, EARNINGS MANAGEMENT SEBAGAI MODERASI Pamungkas, Leo Dadyo; Herawaty, Vinola
Modus Vol. 33 No. 2 (2021): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i2.4656

Abstract

ABSTRACTThis study aims to analyze the profitability, efficiency and leverage influence on bond rating moderated by earnings management. The type of research used was causal study. This research also used time series and cross sectional data. Purposive sampling was used as data collection method, which resulted in collection of 120 samples from 24 banks during period of 2012-2016. SPSS 20 multivariate logistic regressions analysis was used to analyze data. The results of the research prove that both profitability and efficiency have positive influences on bond rating. Leverage has a negative influence on bond rating. Earnings management strengthens the influence of leverage on bond rating. Earnings management does not have an influence on bond rating. Earnings management does not weaken the influence of profitability on bond rating. Earnings management does not weaken the influence of efficiency on bond rating.  Keywords: profitability; efficiency; leverage; earnings; bond ABSTRAKPenelitian ini bertujuan menganalisis pengaruh profitabilitas, efisiensi dan leverage terhadap peringkat obligasi dengan earnings management sebagai variabel moderasi. Jenis penelitian yang digunakan adalah causal study, dimana menurut dimensi waktu penelitian menggunakan data pooling yang merupakan gabungan dari data time series dan cross section. Metode pengumpulan data menggunakan metode purposive sampling yang menghasilkan obyek 24 bank selama periode tahun 2012-2016 sehingga diperoleh sebanyak 120 sampel. Metode analisis data menggunakan analisis multivariate yaitu regresi logistik dengan bantuan program SPSS 20. Hasil penelitian ini membuktikan bahwa profitabilitas dan efisiensi berpengaruh positif terhadap peringkat obligasi. Leverage berpengaruh negatif terhadap peringkat obligasi. Earnings management memperkuat hubungan leverage terhadap peringkat obligasi. Earnings management tidak berpengaruh terhadap peringkat obligasi. Earnings management tidak memperlemah hubungan profitabilitas terhadap peringkat obligasi. Earnings management tidak memperlemah hubungan efisiensi terhadap peringkat obligasi. Kata kunci: profitabilitas; efisiensi; leverage; earnings; obligasi
Pelatihan Kewirausahaan Melalui Kreativitas Usaha dari Manik-manik: Pemberdayaan Mahasiswa Suji’ah, Uju; Sarfiah, Sudati Nur; Anggrasari, Herdiana; Giyartiningrum, Eko; Prasojo, Eko; Pamungkas, Leo Dadyo
Kurnia Mengabdi: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2024): Kurnia Mengabdi: Jurnal Pengabdian kepada Masyarakat
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/aces3j89

Abstract

The aim of Community Service (PKM) carried out by the PKM Team is to provide entrepreneurship training through business creativity from beads to students. This activity is in collaboration with Rizqun Minallah (RizMina), which is a community empowerment community in the field of skills and crafts. The training participants were 67 students. The training begins with a presentation of material on entrepreneurship, bead weaving, practice and product marketing. Results achieved: overall this activity obtained good and satisfying results. The training participants looked enthusiastic to see their work in various forms, this was because the PKM Team gave the participants freedom, to adapt them to their individual tastes and creativity. Products produced: bracelets, key chains, necklaces, prayer beads, brooches etc. It is hoped that the results of skills training activities will inspire participants to become entrepreneurs and successfully market them.  
Co-Authors Anggrasari, Herdiana Damayanti, Alfinda Eko Giyartinzingrum Eko Prasojo Eko Prasojo Herawati, Tri Ratna Hibana Ika Destina Puspita Kay, Sahyuni Muflihah, Wiwit Muslim, Bintang Lazuardi Benteng Buana Nangur, Dionisius Satria Wijaya Nurcahyo, Narwanto Nurfaizah Nurfaizah, Nurfaizah Rr. Eko Giyartiningrum Sudati Nur Sarfiah Suji’ah, Uju Surifah Tri Ratna Herawati Uju Suji’ah Vinola Herawaty