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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Adi Sofyana Latif
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Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology

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Journal : JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI

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PENGARUH PERTUMBUHAN LABA DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA PERUSAHAAN CONSUMER NON - CYCLICALS PADA TAHUN 2018 - 2022 Muhammad Ridwan; Adi Sofyana Latif
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.305

Abstract

The study aims to analyze the impact of Profit Growth and Accounting Conservatism on Profit Quality. The data used in the study are the annual financial reports of the consumer non-cyclicals registered in the Indonesia Stock Exchange (IDX) during the 2018 – 2022 period. Sampling taken in this study uses impressive sampling, so it obtained research samples as many as 16 companies and became 80 observation data. This type of research is quantitative and uses secondary data and through a asosiative study approach, in addition, analysis of the study uses the data regression method panel using the EViews 12 program. The variables used in this study are the Profit Growth (X1) and as the first free variables and Accounting Conservatism (X2) as both free variables and the Quality of Profit (Y) as bound variables. Research indicates that Profit Growth does not partially affect the Quality of the Profit, a partial Accounting Conservatism affects the Quality of the Profit and simultaneous Growth of the Profit and Accounting Conservatism affect the Quality of the Profit.
Pengaruh Ukuran Perusahaan, Komite Audit Dan Company Growth Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Teknologi yang terdaftar di Bursa Efek Indonesia Periode 2018-2022) Milda Tri Rahmawati; Adi Sofyana Latif
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.308

Abstract

This research aims to analyze the relationship between company size, audit committee and company growth on accounting conservatism. Accounting conservatism is the principle of caution in disclosing financial statements, especially in expense and income post. This research uses a quantitative approach by connecting phenomena with relevant theories and hypotheses and is statistical in nature because the data used is in the form of numbers. The analytical method used is the associative method to determine the influence of the relationship between two or more variables. This research uses secondary data from Technology Companies listed on the Indonesia Stock Exchange in 2018-2022. Sampling for this research used purposive sampling, from a total population of 41 companies and there were 8 company samples with a total of 40 observation data. Secondary data collection techniques in this research are through documentation and literature study. The analysis technique used is descriptive statistical analysis and panel data regression because the data is cross section and time series using Eviews version 12. The research results show that simultaneously Company Size, Audit Committee and Company Growth influence Accounting Conservatism. And partially, company size (X1) has no effect on accounting conservatism, audit committee (X2) has no effect on accounting conservatism and company growth (X3) has a positive effect on accounting conservatism.
Co-Authors Milda Tri Rahmawati Moh. Safii Muhamad Eko Ariwibowo Muhammad Ridwan