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ANALYSIS OF THE EFFECT OF FOREIGN JOINT STOCK PRICE INDEX ON INDONESIAN COMBINED STOCK PRICE INDEX WITH UNITED STATES DOLLAR AS A MODERATING VARIABLE mie, mie
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.37 KB)

Abstract

The purpose of this study was to determine and analyze the effect of the All Ordinaries AustraliaIndex (A ORD ) , the FTSE 100 Index(FTSE 100) , Nikkei 225(N225) , Shanghai Composite Index(SSEC) , and Dow JonesIndex (DJI A ) towards the Jakarta Composite Index( JKSE ) both simultaneously and partially with US Dollar Exchange Rate as a moderatingvariable . This research is a descriptive qualitative research. Population tand samples used in this study were 102 of observational data from the Composite Stock Price Index are listed on the Indonesia Stock Exchange, the Australian Stock Exchange, London Stock Exchange, Tokyo Stock Exchange, Shanghai Stock Exchange and New York Stock Exchange during the period January 2008 to Juni 2016. The sampling technique used was saturated samples, thus the total observations were also 102 data . The data analysis method used is multiple linear regression and residual analysis. The test results prove that simultaneous, AORD Index, the FTSE 100 Index, Index .N225, SSEC index and DJIA index significant effect on JKSE. But partially, only AORD index significantly influence JKSE, while the FTSE 100 Index, Index .N225, SSEC index and DJIA index has no effect on JKSE. And the USD exchange rate is not a variable that can moderate the relationship between AORD, FTSE 100, N225, SSEC, and DJIA with JKSE.
FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Sulia, Sulia; Mie, Mie
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 2 No. 2 (2023): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v2i2.283

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Manajemen Laba pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia. Variabel yang digunakan dalam menganalisis tindakan Manajemen Laba yaitu Leverage, Sales Growth, Ukuran Perusahaan, dan Profitabilitas. Penelitian ini di lakukan pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 17 perusahaan dengan periode 2018-2021. Metode analisis data dalam penelitian ini adalah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa secara simultan Leverage, Sales Growth, Ukuran Perusahaan, dan Profitabilitas berpengaruh signifikan terhadap Manajemen Laba. Secara parsial, Leverage dan Ukuran Perusahaan tidak berpengaruh terhadap Manajemen Laba, sedangkan Sales Growth dan Profitabilitas berpengaruh negatif signifikan terhadap Manajemen Laba.
Acceptance of Going Concern Audit Opinion with Audit Reputation as A Moderation Variable in Non-Cyclical Consumer Sector Companies Listed on The Indonesian Stock Exchange Period 2017-2022 Sulia, Sulia; Loman, Devina; Situmorang, Iskandar Muda; Mie, Mie
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 1 (2024): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v4i1.503

Abstract

The objective of this research is to determine and analyze the influence of debt default, audit lag, previous year's audit opinion, and opinion shopping on the acceptance of going concern audit opinions. Apart from that, this research also aims to determine and analyze the ability of audit reputation to moderate the relationship between debt default, audit lag, previous year's audit opinion, and opinion shopping with the acceptance of going concern audit opinions in Non-Cyclical Consumer Sector Companies Listed on the Stock Exchange Indonesia for the 2017-2022 period. Sampling and data collection techniques have been determined, data adequacy and completeness have been determined and technical evaluation and prediction of results have been carried out. The research results show that the debt default and audit lag variables have no influence on the acceptance of going concern audit opinions. This is different from the previous year's audit opinion and opinion shopping which has a positive influence on the acceptance of going concern audit opinions. And for the moderating variable, audit reputation is unable to moderate the relationship of all independent variables to the dependent variable.
The Role of Capital Structure in Moderating Profitability in Consumer Non-Cyclicals Companies for the Period 2021–2023 Loman, Devina; Situmorang, Iskandar Muda; Mie, Mie
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.845

Abstract

The objective of this study is to examine and analyze whether sales growth, corporate social responsibility, and accounts receivable turnover affect profitability, with capital structure as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2021–2023. This research is based on information obtained from the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The population of this study consists of 126 consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021–2023 period, with a final sample of 93 companies, resulting in a total of 279 observations. Hypothesis testing was conducted using panel data regression analysis with the E-Views 9 application. The results show that sales growth and accounts receivable turnover have a positive effect on profitability, while corporate social responsibility has no significant effect on profitability. Capital structure is found to moderate the effect of corporate social responsibility on profitability but does not moderate the effects of sales growth and accounts receivable turnover on profitability.
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Sulia, Sulia; Mie, Mie
Jurnal Edukasi Ekonomi Vol 9, No 2 (2025): Agustus 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jee.v9i2.89645

Abstract

This study aims to determine the effect of Leverage, Liquidity, Firm Size, Firm Age and Activities on Financial Perfomance with Profit Management as intervening variable at Property and Real Estate companies listed in the Indonesia Stock Exchange for the 2018-2022 period. The population in this study was 86 companies using purposive sampling techniques and a research sample of 16 companies was obtained with a total of 80 companies observed. The data analysis method used is multiple linear regression analysis and path analysis using IBM SPSS Version 26. The results of the analysis show that simultaneously and partially the variabels Leverage, Liquidity, Firm Size, Firm Age and Activities have no effect on Profit Management. Simultaneously Levergae, Liquidity, Firm Size, Firm Age, Activities, Profit Management have effect on Financial Perfomance. Partially, Profit Management has a positive effect on Financial Perfomance. The Leverage and Liquidity variabels have a negative effect on Financial Perfomance, while the Firm Size, Firm Age and Activities variables have no effect on the Financial Perfomance of Property and Real Estate Companies listed in the Indonesia Stock Exchange for the 2018-2022 period. Profit Management is abe to intervene with the Leverage, Liquidity, and Firm Age variable on Financial Perfomance, while the Firm Size and Activities variables cannot be intervened by Profit Managament