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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Prosiding Seminar Nasional Pakar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gema Wiralodra Jurnal Manajemen Bisnis dan Kewirausahaan International Journal of Demos Cakrawala Repositori Imwi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Journal of Social Research Jurnal Pengabdian Masyarakat Akademisi Business and Entrepreneurial Review Eduvest - Journal of Universal Studies Riwayat: Educational Journal of History and Humanities JER
Febria Nalurita
Universitas Trisakti
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : Riwayat: Educational Journal of History and Humanities

 1 
Factors Affecting Revenue Management In The Registered Food And Beverage Sector Of The Indonesian Stock Exchange Afrizal Sofyan Lubis*; Hamdy Hady; Febria Nalurita
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.34227

Abstract

This study's objective was to investigate the corporate governance, company performance, and corporate social responsibility factors that influence earnings management in the food and beverage sector listed on the Indonesia Stock Exchange. This study employs an exploratory descriptive approach to identify indications of the impact of corporate governance, corporate performance, and corporate social responsibility on corporate earnings management. The research sample comprises as many as 34 food and beverage manufacturing companies. This study employs panel data regression for its data analysis method. Using E-Views 10.0, the available data was examined. Results indicated there was no effect of corporate governance on firm performance, no effect of corporate governance on earnings management, an effect of corporate responsibility on corporate responsibility, a negative effect of firm performance on earnings management, a positive influence of corporate responsibility on earnings management, and a negative effect of corporate governance on earnings management that was statistically significant. Implications of the research: corporate governance should focus on earnings management by evaluating company performance, corporate governance, and corporate responsibility. This study can be used as a foundation for developing prior research in order to obtain empirical evidence regarding the factors that influence earnings management.
Factors Affecting Revenue Management In The Registered Food And Beverage Sector Of The Indonesian Stock Exchange Afrizal Sofyan Lubis*; Hamdy Hady; Febria Nalurita
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.34227

Abstract

This study's objective was to investigate the corporate governance, company performance, and corporate social responsibility factors that influence earnings management in the food and beverage sector listed on the Indonesia Stock Exchange. This study employs an exploratory descriptive approach to identify indications of the impact of corporate governance, corporate performance, and corporate social responsibility on corporate earnings management. The research sample comprises as many as 34 food and beverage manufacturing companies. This study employs panel data regression for its data analysis method. Using E-Views 10.0, the available data was examined. Results indicated there was no effect of corporate governance on firm performance, no effect of corporate governance on earnings management, an effect of corporate responsibility on corporate responsibility, a negative effect of firm performance on earnings management, a positive influence of corporate responsibility on earnings management, and a negative effect of corporate governance on earnings management that was statistically significant. Implications of the research: corporate governance should focus on earnings management by evaluating company performance, corporate governance, and corporate responsibility. This study can be used as a foundation for developing prior research in order to obtain empirical evidence regarding the factors that influence earnings management.
Factors Affecting Earnings Management in the Food and Beverage Sector Listed on the Indonesia Stock Exchange Rudy*, Ryan Pahlawan; Hady, Hamdy; Nalurita, Febria
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.36453

Abstract

The purpose of this study was to analyze the factors that influence earnings management in the food and beverage sector listed on the Indonesia Stock Exchange, namely corporate governance, company performance, and corporate social responsibility. The design of this study is descriptive exploratory research to see indications of the influence of corporate governance, corporate performance, and corporate social responsibility on corporate earnings management. The research sample includes as many as 34 manufacturing companies in the food and beverage sector. The data analysis method used in this study is panel data regression. The available data was tested using E-Views 10.0 software. The results showed that there was no effect of corporate governance on firm performance, there was no effect of corporate governance on earnings management, there was an effect of corporate responsibility on corporate responsibility, there was a negative effect on firm performance on earnings management, there was a positive influence on corporate responsibility on earnings management, there is a negative effect of corporate governance on earnings management that is mediated by corporate performance, and there is no significant influence of corporate governance on earnings management that is mediated by corporate responsibility. Research implications: corporate governance should pay attention to earnings management by considering company performance, corporate governance, and corporate responsibility. This research can be used as a basis for developing previous research to obtain empirical evidence about the factors that influence earnings management.
Factors Influencing Dividend Payout in Manufacturing Industries Listed on the Indonesia Stock Exchange Rudy*, Ryan Pahlawan; Hady, Hamdy; Nalurita, Febria
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.36354

Abstract

This study aims to examine the influence between return on assets, firm size, liquidity, financial leverage, investment opportunity, and company growth on dividend payout The data in this study are quantitative data, namely the annual reports of manufacturing companies available on the Indonesia Stock Exchange website (www.idx.co.id) and the official website of each company, for 6 years (2017-2022). The sample withdrawal method used in this study was purposive sampling so that 22 companies were sampled. The data analysis used to test the hypothesis is panel data regression analysis using the Eviews 10.0 program. Based on the research results that have been obtained, it is known that return on assets, leverage, and company growth have a negative and significant effect, while firm size, financial leverage, and investment opportunity have no effect on dividend payout. To increase dividend payout, companies should be able to manage ROA properly and efficiently by considering the proportion of retained earnings to remain maximum in generating capital gains, in addition to being able to maximize the effectiveness of fixed assets in addition to low current assets so that the added value of the products produced by the company is more optimal, so that it will increase profits, companies that are growing significantly are expected to utilize their internal finances well so that internal and external funding sources can generate optimal profits. This research should be used by investors in Indonesia and abroad in their investment activities in manufacturing companies in Indonesia. In order for the investment made to bring big profits.
Co-Authors Afrizal Sofyan Lubis* Agus Sujendro Ahmad Muslim Andreas Pandu Wirawan Arista Palupi Aulia Rahma Bahtiar Usman, Bahtiar Endartono, Muhammad Fildza Erny Tajib Eryda, Reny Farah Margaretha Leon Fasrudin Arief Gunawan Hady, Hamdy Haerawati Haeruddin Hairunnisa Hairunnisa Hamdy Hamdy Hadi Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hamdy Harmaini Harmaini Hartini Haryanto, Ridhwan Lazuardi Hasnah, Melda Nur Hasucita Tausi Hermanto Yaputra Hotniko Hildebrandus Indira Tribhuwana Tribhuwana Tungga Dewi Kiki Afita Andriyani Linda Lupita Sari Maulana, Tubagus Rama Muhammad Nisfiannoor Nico Lukito Nurul Nisah Nurdin Putri, Agissa Ardania Rakhmawati, Ayu Rochim, Mochamad Abdul rohayati rohayati Rudy*, Ryan Pahlawan Susy Muchtar Titi Anggraeni Umar Kholifa Al Ghifari Wildan Wildan Winiadi, Nicky