Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Jurnal RAK (Riset Akuntansi Keuangan)
Erma Apriyanti
Sekolah Tinggi Ilmu Ekonomi Pandu Madania
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA Siti Wulan Astriah; Rizky Trinanda Akhbar; Erma Apriyanti; Dewi Sarifah Tullah
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.437

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas dan leverage terhadap manajemen laba perusahaan manufaktur yang terdaftar di BEI. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2019. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh melalui teknik dokumentasi yang berupa laporan keuangan perusahaan yang diterbitkan oleh website Indonesia Stock Exchange (IDX). Metode analisis data yang digunakan dalam penelitian ini analisis deskriptif, uji asumsi klasik dan analisis regresi linear berganda dengan menggunakan aplikasi statistik EViews versi 11 sebagai alat uji. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan tidak berpengaruh terhadap manajemen laba, profitabilitas berpengaruh positif terhadap manajemen laba dan leverage tidak berpengaruh terhadap manajemen laba. Sedangkan, secara simultan hasil penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas dan leverage mempengaruhi manajemen laba. Hendaknya para investor dan kreditor sebaiknya lebih berhati-hati dalam menginvestasikan dan meminjamkan dana yang dimilikinya, karena perusahaan dengan profitabilitas yang tinggi terbukti melakukan manajemen laba yang tinggi.
THE EFFECT OF CAPITAL STUCTURE ON THE COMPANY FINANCIAL PERFORMANCE IN THE COAL MINING SECTOR Dewi Sarifah Tullah; Erma Apriyanti; Siti Nurjanah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.127

Abstract

The aim of this study was to analyze the capital structure on financial performance. Capital structure is measured by the leverage ratio (solvability) through the total debt to total assets ratio (DAR), total debt to total equity ratio (DER), and long-term debt to equity ratio (LDER) proxies, while financial performance is measured by the profitability ratio using the Return on Asset (ROA) proxy. The study population is a coal mining company listed on the Indonesia Stock Exchange in 2014-2019. The purposive sampling method was chosen as a sampling method with certain criteria. The final sample size based on predetermined criteria was 96 (16 companies with an observation period of 6 years). Multiple linear regression was used to test the hypothesis. The results showed that DAR and LDER had a negative effect on ROA, while DER did not affect ROA.
THE DETERMINANTS OF STOCK RETURNS Dewi Sarifah Tullah; Feri Noviyanti; Erma Apriyanti
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.137

Abstract

This study aims to determine the effect of ROA, CR, PBV and MVA through a quantitative approach. The research population is LQ-45 Index company. Purposive sampling was used as a sampling technique with the criteria of LQ-45 companies that published financial reports on the Indonesia Stock Exchange in 2001-2020, thus the sample that met the criteria consisted companies. The analysis technique uses multiple linear regression with panel data with the help of Eviews 11 software. The result of the study prove that the ROA, PBV and MVA varables have and effect on stock returns, while beta and ROA variables have no effect on stock returns. Investors companies that are their investment target, because these ratios have been proven to effect stock returns.
Co-Authors Dewi Sarifah Tullah Dewi Sarifah Tullah Feri Noviyanti Rizky Trinanda Akhbar Siti Nurjanah Siti Wulan Astriah