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All Journal Neo-Bis Jurnal Penelitian Teori & Terapan Akuntansi (PETA) wacana equiliberium (jurnal pemikiran penelitian ekonomi) EKOMABIS: Jurnal Ekonomi Manajemen Bisnis JOMPA ABDI: Jurnal Pengabdian Masyarakat Journal of International Conference Proceedings Eduvest - Journal of Universal Studies Journal of Sharia Economics, Banking and Accounting
Fariyana Kusumawati, Fariyana
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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Journal : Jurnal Penelitian Teori

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Analisis Kinerja Keuangan Perusahaan Terhadap Income Smoothing Anggraini, Yunita; Kusumawati, Fariyana
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i2.838

Abstract

This purpose of this research is to determine the effect of profitability, laverage, company size, and company age on income smoothing. The research design used in this study is quantitative. This research was conducted on consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Sampling method purposive sampling a sample of 30 companies oe 120 was obtained annual report who meet the sample criteria during the research period. The data analysis method used is multiple linier regression analysis using SPSS version 23. The results in this study indicate that profitability and laverage has no effect on income smoothing, while the company size has a positive effect on income smoothing, and company age has a negative effect on income smoothing.
Pengaruh Keputusan Investasi Terhadap Finansial Freedom Pada Pelaku UMKM di Madura Kusumawati, Fariyana; Kompyurini, Nurul
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This study analyzes the influence of investment decisions based on the effectiveness of financial management, investment experience, and gender factors on the financial freedom of micro, small, and medium enterprises (MSMEs). The objective of this research is to evaluate how effective financial management, investment experience, and gender impact the financial freedom of MSME actors. This research employs a quantitative approach. The population consists of MSME actors located in the Madura region. Samples were taken using convenience sampling methods, and data were collected through the distribution of questionnaires. Data analysis was conducted using multiple linear regression techniques. The results indicate that investment decisions based on effective financial management, experience, and gender have an influence on financial freedom, while investment decisions based on gender do not demonstrate a significant effect on financial freedom
Co-Authors Amiliyah, Iftitah Anggraini, Yunita Anis Wulandari, Anis Istiqamah, Nur Aini Nurul Kompyurini, Nurul Prasetyono Prasetyono Wibowo, R. Mario Setiawan Yudhanta Sambharakreshna