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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi dan Bisnis SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi JRB-Jurnal Riset Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Saintara : Jurnal Ilmiah Ilmu-Ilmu Maritim RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Akuntansi dan Keuangan Media Ekonomi Prosiding University Research Colloquium Jurnal Pengabdian Kepada Masyarakat Kalam Innovation Business Management and Accounting Journal
Tiara Pandansari
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Purwokerto
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Transportation Other

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DETERMINASI MANAJEMEN LABA : PENGARUH MANAGER ABILITY, LEVERAGE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT PERIODE 2020-2024 Nasya Saefulah; Tiara Pandansari; Edi Joko i Setyad; Ani Kusbandiyah
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4049

Abstract

Introduction: This study examines the effect of managerial ability, leverage, firm size, and audit quality on earnings management practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during 2020–2024. This research is based on the phenomenon of financial statement manipulation, which still occurs frequently and reduces the reliability of company financial information.Methods: The approach applied is quantitative, utilizing secondary data from annual financial reports. The sample selection was carried out using purposive sampling, resulting in 35 companies with 175 data observations. Data analysis used panel data regression in STATA 17 with a random-effects model.Results: The findings indicate that leverage has a significant negative effect on earnings management, meaning that a higher level of leverage reduces the likelihood of earnings management due to stricter creditor oversight. In contrast, managerial ability, company size, and audit quality do not significantly affect earnings management. Overall, this study concludes that earnings management in the non-cyclical consumer sector is more dominated by factors outside the variables studied. Keywords: Audit Quality, Earnings Management, Firm Size, Leverage Managerial Ability
Pengaruh Struktur Modal, Profitabilitas, dan Likuiditas terhadap Nilai Perusahaan dengan Variabel Moderasi Asset Turnover Ratio Mukhamad Asrul Nafi'; Suryo Budi Santoso; Hadi Pramono; Tiara Pandansari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8879

Abstract

This study aims to examine the influence of capital structure, profitability, and liquidity on firm value, with the asset turnover ratio serving as a moderating variable. The study population consists of companies listed on the Jakarta Islamic Index (JII) for the 2021–2025 period. A quantitative approach was employed using purposive sampling; based on specific criteria, a final dataset of 138 observations was obtained. Data analysis was conducted using SPSS version 27 software via multiple linear regression. The results demonstrate that capital structure and liquidity do not influence firm value. Furthermore, the asset turnover ratio does not moderate the relationship of capital structure, profitability, or liquidity with firm value. However, profitability was found to influence firm value. This study focuses on the Jakarta Islamic Index, an area that has received limited attention from researchers. The findings indicate that the management of Sharia-compliant companies needs to prioritize effective profitability enhancement as a strategic measure to strengthen firm value. Additionally, this study is expected to provide conceptual insights for investors and future researchers regarding the valuation patterns of companies listed on the Jakarta Islamic Index.
The Effects of Green Accounting, Intellectual Capital, and Firm Size on Financial Performance: The Moderating Role of Good Corporate Governance Yunita Rindiani; Sri Wahyuni; Bima Cinintya Pratama; Tiara Pandansari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3082

Abstract

This study examines the effects of green accounting, intellectual capital, and firm size on the financial performance of companies in the energy sector, with a specific focus on the moderating effect of good corporate governance. The study used a sample of energy sector companies listed on the Indonesia Stock Exchange for the period from 2021 to 2024. A total of 78 observations were obtained through purposive sampling based on predetermined selection criteria. Panel data regression analysis was conducted using Stata software. The results show that green accounting has a significant negative effect on financial performance, while intellectual capital has a significant positive effect on financial performance. Conversely, firm size and good corporate governance do not have a significant effect on financial performance. The results of the interaction variable test show that good corporate governance moderates the relationship between green accounting and financial performance but does not moderate the relationship between intellectual capital and firm size.
Co-Authors Alifatul Akmal Al Hasyim Andhita Saharani Azahra Ani Kusbandiyah Ani Kusbandiyah Bima Cinintya Pratama Dian Wulandari Edi Joko i Setyad Eka Sulistyaningsih Erna Handayani Erny Rachmawati Felia Oktafiani Fitriati, Azmi Fitrina Hidayati Frilia Esti Anggraeni Hadi Pramono Hadi Pramono Hardiyanto Wibowo Ika Yustina Rahmawati Indriyani Indriyani Ira Hapsari Ira Hapsari Hapsari Khadidjah Dinda Maharani Melamaulidah Melamaulidah Mudjiyanti, Rina Muhammad Abilio Fauzan Mukhamad Asrul Nafi' Naelati Tubastuvi Nasya Saefulah Nur Isna Inayati Risma Deniza Robertus Igang P Sri Wahyuni Sri Wahyuni Suryo Budi Santoso Yunita Rindiani Ziva Aqillah Pramono ​Siti Nur Azizah