Article Per Year (5 Year)
p-Index From 2021 - 2026
1.463
P-Index
This Author published in this journals
All Journal Animal Production : Indonesian Journal of Animal Production ACITYA Journal of Teaching & Education JIIP (Jurnal Ilmiah Ilmu Pendidikan) MRB ARBUS
Mohammad Yamin, Mohammad
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Veterinary Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : ARBUS

 1 
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-20 Yamin, Mohammad; Indah Pertiwi, Novia
Accounting Research and Business Journal Vol. 1 No. 2 (2023): Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i1.14

Abstract

ABSTRACT This study aims to determine the effect of Managerial Ownership Structure, Institutional Ownership Structure, and Profitability on Accounting Conservatism in Manufacturing Companies in the Basic Industry and Chemical Sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The data used using purposive sampling. Where 14 companies were obtained as a sample from a population of 75 manufacturing companies in the basic and chemical industry sectors. The research method used in this study is multiple linear regression with the classical assumption test requirements, followed by partial significance by using the hypothesis test, namely the T test while to find out simultaneously using the F test with a significance level of 5%. This study shows partial results (T test), managerial ownership structure variable has no significant effect on accounting conservatism, institutional ownership structure has a positive and significant effect on accounting conservatism, and profitability has a negative and significant effect on accounting conservatism. And for the simultaneous research results (F test) show the results of managerial ownership structure, institutional ownership structure and profitability simultaneously influence accounting conservatism. In addition, the predictive ability of the three independent variables on accounting conservatism can be seen from the coefficient of determination of 16%, while the remaining 84% is explained by other variables that were not examined outside the research model.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, GROWTH OPPORTUNITIES DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Yamin, Mohammad; Ramadhani, Yasmin
Accounting Research and Business Journal Vol. 2 No. 1 (2024): Edisi Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i2.36

Abstract

This study aims to determine the effect of managerial ownership, leverage, growth opportunities and financial distress on accounting conservatism. This research was conducted at manufacturing company sector consumption goods listed on the Indonesia Stock Exchange for the 2018-2022 period. The data used is secondary data in the form of financial reports taken from the company's official website and from the Indonesia Stock Exchange (www.idx.co.id). The selection of the research sample was carried out using a purposive sampling method. Obtained as many as 8 companies that have met the criteria with five years of research. The analytical method used is multiple linear regression method using SPSS 26.0. The results showed that partially managerial ownership and leverage had no effect on accounting conservatism, while growth opportunities and financial distress had a negative and significant effect on accounting conservatism. Simultaneously the variables of managerial ownership, leverage, growth opportunities and financial distress have a significant effect on accounting conservatism.
Analisis Pengaruh Corporate Governance, Profitabilitas, dan Leverage Terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2022. Yamin, Mohammad; Lita Anggraini, Nabila
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.68

Abstract

Purpose: This research aims to determine the influence of corporate governance, profitability and leverage on earnings management in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Design/methodology/approach: The data source used is secondary data in the form of company financial reports with samples determined by purposive sampling. Where 12 companies were obtained as samples from a population of 42 companies in the food and beverage sector. The research method used is multiple linear regression analysis including the classical assumption test, partial test (t), and simultaneous test (F). Findings: The research results show that partially the company size and leverage variables have no effect on earnings management, the audit committee variables and profitability have a significant effect on earnings management. Simultaneously, the variables company size, audit committee, profitability and leverage influence earnings management. The adjusted r-squared value in this study was 72.7% while the remaining 27.3% was influenced by other variables not used in this study.
Co-Authors Abiyyu, Muhammad Bagus Arifin, Bambang Samsul Indah Pertiwi, Novia Juhana, Hendri Lita Anggraini, Nabila Muth’im, Abdul Nur Aini, Dewi Ramadhani, Yasmin Rudi Afnan Rudy Priyanto Ruswandi, Uus Wibawanti, Shabrina Dyah