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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Information System, Applied, Management, Accounting and Research Jurnal Riset Akuntansi Politala
Listyorini Wahyu Widati
Universitas Stikubank Semarang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruhiiicorporate Isocial Iresponsibility, Good Icorporate Igovernance Idan Iukuran Perusahaan Iterhadap Ikinerja Ikeuangan Ahmad Syahrul Setiawan; Listyorini Wahyu Widati
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 6 No 4 (2022): JISAMAR : November 2022
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v6i4.874

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di BEI 2019 - 2020. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2019 - 2020. Sampel yang digunakan dalam penelitian ini adalah sebanyak perusahan manufaktur dengan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari Laporan Keuangan Tahunan (Annual Report) perusahaan manufaktur di Indonesia pada periode 2019 - 2020. Pengaruh antar variabel dijelaskan dengan menggunakan metode analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Kepemilikan Institusional berpengaruh positif dan signifikan terhadap Return On Equity. Corporate Social Responsibility (CSR), Kepemilikan Manajerial, dan Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Return On Equity (ROE).
Pengaruh Kualitas Audit,Profitabilitas dan Leverage Terhadap Manajemen Laba Riil Siti Yullaikhah; Listyorini Wahyu Widati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5523

Abstract

In Indonesia there are cases where companies manipulate financial statements through profit and loss planning by providing false information. This study aims to examine by finding empirical evidence about the effect of audit quality, profitability and leverage on earnings management through real activities. Real earnings management is an act of engineering earnings carried out by managers outside the normal path to generate profits that are achieved. This type of research is classified as a quantitative type and uses secondary data provided from the Indonesian Stock Exchange website, namely www.idx.co.id. The method in this study was to collect data through purposive sampling which was carried out at manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples produced was 89 companies according to the criteria multiplied by 3 years of the manufacturing company period. Multiple linear regression is the hypothesis test used in this study. In the research, the results obtained were that the variables of audit quality and profitability had an effect on real earnings management, but the leverage variable had no effect on real earnings management. Keywords : Quality Audit, Profitability, Leverage, Real Earning Management
Pengaruh Modal Kerja, Hutang, Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2019-2021 Fahmi Utaminingsih; Listyorini Wahyu Widati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5376

Abstract

The purpose of this research is to find out the actual situation of the impact of working capital, debt and liquidity on profitability simultaneously or partially, by using working capital, debt and liquidity as independent variables, profitability as the dependent variable. This research uses data sourced from the financial reports of financial sector companies starting from 2019-2021. The total number of financial companies listed on the IDX is 105 companies and 103 companies are included in the test criteria, with an initial sample of 360 samples consisting of 103 companies multiplied by three years, then after being tested for normality there are extreme data, so the data is outlier so that the sample becomes 91. In this study using SPSS software version 24. The results of the study show that the working capital variable has a negative and insignificant effect on profitability. The debt variable has a negative and significant effect on profitability. The liquidity variable has a positive and significant effect on profitability. The results of testing the working capital hypothesis on profitability obtained 0.807. Testing the debt hypothesis on profitability obtained 0.04 however, while testing the liquidity hypothesis obtained 0.01Keywords : Working Capital, Leverage, Liquidity, Profitability
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Rahma Puspa Wigati; Listyorini Wahyu Widati
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.160

Abstract

The population in this study are all Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange 191 companies in the 2019-2021 period. The sampling technique used was purposive sampling, so the final sample obtained was 186 companies belonging to the Consumer Goods Industry sector on the Indonesia Stock Exchange for the 2019-2020 period. In this study the method of data analysis using multiple linear regression analysis. The results of this study explain that company size and inventory turnover have a positive effect on profitability, while leverage has a negative effect on profitability.
Faktor Kompleksitas, Dewan Komisaris Independen, Ukuran KAP, Koneksi Politik Dan Profitabilitas Sebagai Penentu Tarif Biaya Audit Eksternal (Audit Fee) Pada Perusahaan Non-Keuangan Agnes Andariesta Putri; Listyorini Wahyu Widati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.8730

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji dampak dari Kompleksitas, Dewan Komisaris Independen, Ukuran Kantor Akuntan Publik (KAP), Koneksi Politik, dan Profitabilitas terhadap Biaya Audit pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (IDX). Data keuangan dari 339 perusahaan non-keuangan selama periode 2020-2022, digunakan sebagai sampel, dengan menerapkan analisis regresi berganda melalui perangkat lunak SPSS 25. Menggunakan data sekunder, informasi diperoleh dari dokumen sumber dalam laporan tahunan perusahaan di BEI. Dilakukan dengan metode kuantitatif, temuan penelitian menunjukkan bahwa Kompleksitas, Ukuran KAP, dan Koneksi Politik secara signifikan memengaruhi Biaya Audit, sementara Dewan Komisaris Independen dan Profitabilitas tidak memiliki dampak yang signifikan. Penggunaan data sekunder dari laporan tahunan perusahaan menambah validitas hasil penelitian. Temuan ini memberikan wawasan empiris terhadap pemahaman tentang faktor-faktor yang memengaruhi penetapan Biaya Audit di pasar modal Indonesia. Pendekatan kuantitatif dalam penelitian ini memperkuat kekokohan hasil, membuka cahaya pada hubungan rumit antara variabel yang diteliti.
Co-Authors Agnes Andariesta Putri Ahmad Syahrul Setiawan Fahmi Utaminingsih Rahma Puspa Wigati Siti Yullaikhah