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All Journal Jurnal Bina Akuntansi Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
Amin Wijoyo
Universitas Tarumanagara
Religion Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021 Amin Wijoyo; Nastasya Cindy Hidajat
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.294

Abstract

The purpose of this study is to test and analyze how strong the influence of the independent variables leverage, corporate strategy, cash holding, and profitability both individually and simultaneously in influencing earnings management. The population that will be used in this study are manufacturing companies listed on the IDX for 2019 - 2021. The sample was determined using a purposive sampling technique and obtained a sample of 72 companies from 204 companies. The results of this study show that all independent variables simultaneously affect the dependent variable used in this study. Individually cash holding and profitability affect earnings management significantly, then leverage and corporate strategy do not significantly affect earnings management.
Pengaruh Risiko Bisnis, Keputusan Investasi Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Pada Industri Perbankan Vania Dwijayanti; Amin Wijoyo
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4990

Abstract

Profitabilitas bertindak sebagai moderator, penelitian ini menguji risiko bisnis dan membuat keputusan investasi struktur modal. Sampel penelitian ini yaitu emiten perbankan yang tercatat di BEI sebanyak 27 bank selama tahun 2018-2022. Penelitian ini merupakan penelitian kuantitatif yang diuji dengan metode regresi linear berganda melalui SPSS27. Temuan penelitian memaparkan bahwasannya pengembalian aset yang dihitung berdasarkan profitabilitas memiliki dampak negatif signifikan terhadap struktur modal; risiko bisnis yang dimoderasi oleh profitabilitas memiliki dampak negatif signifikan terhadap struktur modal; keputusan investasi yang dimoderasi oleh profitabilitas tidak memiliki pengaruh terhadap struktur modal; serta risiko bisnis tidak memiliki pengaruh terhadap struktur modal.
Pengaruh Pengetahuan Mahasiswa Akuntansi Tentang Pajak dan Audit Terhadap Minat Berkarir di Bidang Audit Dan Pajak Amin Wijoyo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6631

Abstract

Accounting students' knowledge about taxes and Auditing as an independent variable on interest in a career in taxation and Auditing as a dependent variable among accounting students in Jakarta. This research was conducted to evaluate accounting students' career interests in the field of tax and audit. Data taken from accounting student questionnaires. Data taken from all active accounting students at several campuses in Jakarta. The model used in this research is Microsoft Excel software and processed using the PLS program.
Co-Authors Nastasya Cindy Hidajat Vania Dwijayanti