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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pendidikan Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Lembaran Ilmu Kependidikan El Dinar MUQTASID Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Walisongo: Jurnal Penelitian Sosial Keagamaan JURNAL PROFESI KEGURUAN Accounting Analysis Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi al-Uqud : Journal of Islamic Economics Fokus Ekonomi Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah AKTSAR: Jurnal Akuntansi Syariah AFEBI Islamic Finance and Economic Review Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Al-Ikhlas Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Islamic Accounting and Finance Research Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Indonesian Journal of Devotion and Empowerment (IJDE) Share: Jurnal Ekonomi dan Keuangan Islam JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Bookchapter Ekonomi Universitas Negeri Semarang Indonesian Journal of Accounting and Business Journal of Environment and Sustainability Education Jurnal Akuntansi dan Governance Andalas Jurnal Dinamika Akuntansi Journal of Accounting, Economics, and Business Education "Indonesian Journal of Devotion and Empowerment (IJDE) "
Hasan Mukhibad
Faculty Of Economics And Business, Universitas Negeri Semarang, Indonesia
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Journal of Accounting and Investment

 1 
Fundamental Factors of Financial Ratios and Discretionary Accruals in Influencing the Companies’ Fixed-Asset Investment Decisions Evangeline Rosa; Hasan Mukhibad
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.369 KB) | DOI: 10.18196/jai.v23i2.14337

Abstract

Research aims: This study aims to empirically prove the influence of profitability, solvency, liquidity, activity, dividend policy, and discretionary accruals on fixed-asset investment decisions.Design/Methodology/Approach: The researchers used consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2019. Using the purposive sampling method, this study resulted in 163 bank-year observations. The data were then analyzed utilizing a fixed-effect model.Research findings: The results showed that profitability, liquidity, activity, and discretionary accruals positively affected fixed-asset investment. Meanwhile, the dividend policy negatively affected fixed-asset investment. This study strengthens the pecking order theory. In addition, the research sample used internal funds as a funding source for investment in fixed assets.Theoretical contribution/Originality: The variable added in the study distinguishing it from previous researchers is the discretionary accrual variable. Discretionary accruals have been proven to impact resource allocation, one of which is investment decisions. The additional discretionary accruals variable is expected to strengthen the influence of the consumer goods companies' fundamental factors on investment decisions in fixed assets.Practitioner/Policy implication: Investment in fixed assets in the consumer goods companies uses internal funds because these funds are low risk and support the company's sustainability.Research limitation/Implication: This study used dividend policy as one of the independent variables, and companies that did not distribute dividends could not be sampled.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Afrida Yeni Agus Wahyudin Ahmad Nurkhin Aji Purwinarko, Aji Alfa Narendra Algifari Algifari, Algifari Amir Mahmud Andraeny, Dita Anna Kania Widiatami ardhana Reswari Hasna Pratista Arif Agus Haidar Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Asrori Baswara, Satsya Yoga Bayu Bagas Hapsoro Bintang Gemilang Bulan Karima Nurani Christian Wiradendi Wolor Doddy Setiawan Edi Subkhan, Edi Endriz Devianti Fahlevi Enggarningtyas Retno Pinasti Evangeline Rosa Fachrurrozie Fadhilah Mahanani Saputri Fahlevi, Endriz Devianti Fauzi, Muhammad Irfan Hardi Saputro, Iwan Hartati, Mendi Sri Hartati, Mendi Sri Hartono, Felicia Hasna Afifatun Najah Ilham Tri Oktavian Ilham Indah Anisykurlillah Isnarto, Isnarto Jati, Kuat Waluyo Junjung Sugiyat Kardoyo Kardoyo Kiswanto - Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Lestari, Iis Indah Linda Agustina Mahameru Rosy Rochmatullah Meyliani Eka Setyawati Mr. Nana Abdul Aziz Mugi Wismoyo Aji Muhammad Khafid Muhsin Muhsin Muhsin, Muhsin Munawaroh, Sofiyatul Muthmainah Muthmainah Muthmainah Muthmainah Nurdian Susilowati Prabowo Yudo Jayanto Puriyanti, Tri Rahmawati Rahmawati Razaq Noor Muhammad Noor Muhammad Revita Agustina Ria Safitri Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi S Martono S Martono Saiful Ilmi Septi Purnama Siti Aminatun Suci Afnia Syamsul Arifin Syukron Salam, Syukron Trisni Suryarini Uciati, Neni Warsina Warsina Widiyanto