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All Journal Ensiklopedia of Journal JURNAL EKONOMI SAKTI (JES) Enrichment : Journal of Management Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Al Fiddhoh: Journal of Banking, Insurance, and Finance Jurnal Ekonomika Manajemen Dan Bisnis Balance : Media Informasi Akuntansi dan Keuangan JAKBS Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Imiah Pengabdian Pada Masyarakat (JIPM)
Irni Yusnita
Unisversitas Sumatera Barat
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Ekonomika Manajemen Dan Bisnis

 1 
Analisis Perbedaan Tingkat Manajemen Laba Dan Profitabilitas Sebelum Dan Sesudah Akuisisi Yusnita, Irni
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v1i2.637

Abstract

This study aims to determine whether there is a difference between before and after making an acquisition in the 2011-2019 period by analyzing earnings management and profitability four years before and four years after. This study uses secondary data from the Indonesia Stock Exchange (BEI) in the form of financial reports. The method of determining the sample is by purposive sampling, obtained a sample of 8 companies. The analysis technique used in this study was the Wilcoxon signed test because the data after the normality test was not normal. Based on the analysis, it is found that earnings management as measured by discretionary accruals has a significant difference between before and after making an acquisition, and for profitability as measured by return on equity (ROE) there is also a significant difference between before and after making an acquisition. Thus it can be concluded that there are differences in earnings management and profitability between before and after making an acquisition.
Pengaruh Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan Dan Laba Akuntansi Terhadap Return Saham (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Periode 2015-2019) Yusnita, Irni
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v1i2.638

Abstract

This Study aims to test partially and simultaneously the effect of operating cash flow, investments cash flow, financing cash flow, and accounting profit on stock returns in the food and beverage sub-sector consumer goods industry companies 2015-2019. The type of data used in this research is secondary data. The sampling technique in this research is purposive sampling.while the data analysis used is descriptive statistics and multiple regression with the help of the SPSS 16 for windows program.Based on the results of this study, it can be concluded that operating cash flow and investment cash flow have no effect on stock returns which are partially tested (t test). Funding cash flow and accounting profit affect stock returns which are partially tested (t test). While the simultaneous testing (jointly) concludes that there is a joint (simultaneous) influence between operating cash flow, investment cash flow, financing cash flow and accounting profit on stock returns. Test of the coefficient of determination (adjusted r square) of 0,309, it means that 30,9 % of the independent variables consist of operating cash flow, investment cash flow, financing cash flow and accounting profit to the dependent variable, namely stock returns. While 69,10 % is influenced by other variables which are not included in this study.
Co-Authors Arivetullatif, Arivetullatif Asrul Deby Handayani Dewi, Winona Kumara Diska Asmarni Fathiah Maharani Putri Marshal Imar Pratama Mexano Hans Gery Nichy Oktaviani Putri, Maharani Rara Novita, Rara Sari, Ayunda Ramlita Sri Mulyani Sudirman Sulastri Sulastri Sulastri Sulastri Wahyu Nurul Amaliah Winona Kumara Dewi Zaki