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Journal : Jurnal Riset Akuntansi Politala

PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN INVESTMENT OPPORTUNITY SET TERHADAP MANAJEMEN LABA: STUDI PADA PERUSAHAAN INFRASTRUKTUR, TRANSPORTASI, DAN LOGISTIK Putri, Sanniyah Alya; Andriani, Wiwik; Fontanella, Amy; Zahara, Zahara
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.439

Abstract

This study aims to determine and analyse how free cash flow, financial distress, and investment opportunity set affect earnings management. This study uses the years 2018-2022 with this research sample includes 28 infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange. Purposive sampling is the sampling method used. Coefficient similarity test, descriptive statistical test, classical assumption test, and multiple linear regression analysis are the test procedures performed. According to the results of this study, free cash flow has no effect on earnings management, financial distress has a significant negative effect on earnings management, and investment opportunity set has a significant positive effect on earnings management.
Pengaruh Kejelasan Sasaran Anggaran dan Pengendalian Internal terhadap Akuntabilitas Pengelolaan Dana Desa Leoni, Prima Widitia; Andriani, Wiwik; Yentifa, Armel; Zahara, Zahara
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.270

Abstract

This study aims to determine and analyze the effect of clarity of budget targets and internal control on the accountability of village fund management. The data used in this study is primary data collected through a research instrument in the form of a questionnaire. The sample in this study was village officials in Hamparan Rawang District, totalling 115 people. The sampling technique in this study was purposive sampling, which was then analyzed using multiple linear regression analysis with the SPSS version 25 application and with a significance level of 5%. The results of this study indicate that the clarity of budget targets and internal control affect the accountability of village fund management.
Co-Authors -, Anisha Mutia Abdurahman Abdurrahman Abdurrahman*, Abdurrahman Afridian Wirahadi Ahmad Agustiani, Mala agustina, yenni Aidil Akbar Alang Sari, Putrie Aldrin, Ilham Aulia Ali, Muhammad Fauzi Amy Fontanella Ananto, Rangga Putra Andini, Puti Cahyo Anisah Annisa Annisa Anshar, Alya Ledias Ardiansyah, Rahmad Arifqi, Muhammad Ariq, Ziyad Al Arkani, Hari Armel Yentifa Athreebil, Athreebil Azizah, Juwita Azzahra, Audree Bakti Setiawan, Dian Basir, M C. Kifli, Gontom Cahyani, Mhonyca Candra candra Candra, Dori Gusti Alex Chairani, Mira Cut Azizah Cut Santika D. Suretno, Nandari Dandi Aprila Darni, Surya Dedy Djefris Diah Gandoriah Diah Gandoriah Diptaningsari, Danarsi Dita Maretha Rissi Dwi Priyanto Eka Rosalina Eka Siskawati Eka Siskawati Eka Siskawati erdiansyah erdiansyah, erdiansyah Fadillah Sabri Fatimah Zuhra Firman Surya Fitra Oliyan Fitri, Devianty Gusman, Mahesa Firdaus Gustia Westi Hakim, Fauzan halifah, elka Haniva Dela GUSTA Hanum, Fauziah Hasanah, Anggun Desmita Helni Rahma Fitri Henni Fitriani Ifwadi, Ifwadi Ifwandi Ifwandi, Ifwandi Jauza, Alfiyah Zahra Josephine Sudiman Junita Yosephine Sinurat Kiftia, Mariatul Kraugusteeliana Kraugusteeliana Kristina, Desi Kumalasari, Ine Kurniawati, Farida Leoni, Prima Widitia Limbong, Christine Herawati Lukman, Isna Rezkia Lusianti, Erita Lusono, Akhir Magdariza, Magdariza Mai Simahatie MARIA BINTANG Marlina Marlina Masyitah, Istiqamatul Maulina, Vira Mawardi, Rahadian Mediyanti, Risma Meidaliyantisyah, Meidaliyantisyah Mirwati, Yulia Mochammad Imron Awalludin Muhammad Aziz Muharramsyah, Rambang Muliani, Vonny Munawarah Munawarah, Munawarah Murni, Intan Permata Mustika, Rasyidah Mutia, Vina Nahlidar, Nahlidar Najmi Najmi, Najmi Novitasari, Erliana Nur Aini Nur Rohman Nurkhaliza, Lulub Oca Amartya Awdes Oktarina, Neneng Oladokun Nafiu Olaniyi Pingki, Anadiya Prabaning Budi, Hasti Kusuma Prisdinawati, Dwita Purba, Nadinda Oxa Zofandri Putri, Sanniyah Alya Putri, Siti Al Roza Selia Rahmawati, Aninda Salma Rahmayani, Rezkia Rahmi Novalita Rahmi Rahmi Rahmi Rahmi Rahmi, Ayu Raissa, Siti Rakhman, Muhammad Arief Ratna Sari Ratna Unaida, Ratna Reka Seprina, Reka Reno Fithri Meuthia Resti, Nindi Sulvina Mai Retna Qomariah Riski, Arpin Riyanti, Putri Robet Asnawi Sabrina, Najiha Salsabila, Nur Sarumaha, Anastasia Yaniarwana Satria, Teuku Dwirza Saumi, Fazrina Sembiring, Ibrahim Setiawaty, Sri Shafira Hijriya Shalu Kumari Shaofa, Rizki Audiah Silvi Listia Dewi Simahatie, Mai Siti Nurlaili Triwahyuni Slameto Slameto Sufritayati, Sufritayati sukri Sukri, sukri Sumaryanto Sumaryanto, Sumaryanto Sumira, Sumira Surnata, Surnata Sutrisno, Slamet Prasetyo Suwardi Suwardi Syafieh, Syafieh Syafira Ramadhea Jr Syam, Misnar Syamsulrizal Syamsulrizal, Syamsulrizal Syaputra, Hafiz Tarisma, Tantri Tasman Tasman Ulfi Maryati Vebrita, Gina Vivianda, Tricia Wardani, Asri Wardani, Suci Wiwik Andriani Wylis A, Ratna Yanuarti, Mira Yaumidin, Umi Karomah Yeni Marlina Yesmira Syamra, Yesmira YULIA, Meri Zalida Afni Zuraihan Zuraihan