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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JAT (Journal of Accounting and Tax)
Randy Kuswanto
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
Economics, Econometrics & Finance Education

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Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Angelita Angelita; Randy Kuswanto
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6134

Abstract

This study examines whether profitability moderates the relationship between earnings management and firm value. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange during 2022–2023. A quantitative approach was applied using Moderated Regression Analysis (MRA) and secondary data from annual financial reports. The final sample includes 344 companies per year, selected through purposive sampling. The results show that earnings management has no significant effect on firm value. In contrast, profitability measured by Return on Assets (ROA) has a positive and significant effect. The interaction between earnings management and ROA shows a significant negative effect, indicating that profitability weakens the relationship between earnings management and firm value. These findings suggest that the market values solid financial performance more than manipulative earnings signals.
INTERNET SEARCH INTENSITY AND FIRM VALUE: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICAL SECTOR (2020-2024) Lisa; Randy Kuswanto
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/a3kc3a32

Abstract

This study addresses the critical role of digital information in capital markets by analysing the impact of Internet Search Intensity (ISI) on firm value. While traditional financial metrics are well documented, the influence of online investor attention as a proxy for market sentiment remains a growing area of inquiry, particularly in the Indonesian market. This research aims to examine the effect of ISI, measured via Google Trends, on the value of consumer non-cyclical firms listed on the Indonesia Stock Exchange from 2020 to 2024. Controlling for profitability, firm size, leverage, and institutional ownership, the study employs a quantitative approach using purposive sampling, resulting in a dataset of 390 observations from 78 firms. Multiple linear regression analysis reveals that ISI significantly influences firm value, suggesting that digital search activity shapes market perception. Furthermore, profitability and firm size positively correlate with firm value, whereas leverage shows mixed effects. These findings conclude that digital information and firm-specific characteristics are pivotal in determining market valuation in the era of information technology. This research provides essential insights for investors and corporations to better navigate the digital landscape of the Indonesian capital market.
Determinan Kinerja Keuangan Perusahaan Sektor Industri Barang Konsumsi di Indonesia : Bukti Empiris Periode 2022-2024 Ilmiyyati; Randy Kuswanto
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 2 (2026): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i2.1521

Abstract

Penelitian ini bertujuan menganalisis pengaruh efisiensi operasional, pertumbuhan penjualan, struktur modal, kebijakan dividen, dan ukuran perusahaan terhadap kinerja keuangan perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Kinerja keuangan sebagai variabel dependen diukur menggunakan Return on Asset (ROA). Variabel independen meliputi efisiensi operasional yang diukur dengan Operating Margin, pertumbuhan penjualan dengan Sales Growth, struktur modal dengan Debt to Asset Ratio (DAR), kebijakan dividen dengan Dividend Payout Ratio (DPR), dan ukuran perusahaan dengan Size. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling, sehingga diperoleh 182 data observasi selama tiga tahun. Hasil penelitian menunjukkan bahwa secara simultan operating margin, sales growth, DAR, DPR, dan size berpengaruh signifikan terhadap ROA. Secara parsial, hanya operating margin yang berpengaruh positif dan signifikan terhadap ROA, sedangkan sales growth, DAR, DPR, dan size tidak berpengaruh signifikan.
Co-Authors Angelita Angelita Ilmiyyati Lisa