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All Journal Patria Artha Journal of Accounting Dan Financial Reporting JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Unicorn ADPERTISI
Rosida Maedina Agus, Rosida Maedina
Sekolah Tinggil Ilmu Ekonomi YPUP
Economics, Econometrics & Finance Social Sciences Other

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Effect Of Company Size And Profit Management On The Cost Of Equity Capital Agus, Rosida Maedina; Mansyur, Syahrul; Amin, Asbi
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2115

Abstract

The aim of this research is to determine the effect of company size on the cost of equity capital, as well as to determine the effect of earnings management on the cost of equity capital. The approach used in This research is a quantitative approach. The population in this research is all manufacturing companies on the Indonesian Stock Exchange. Currently there are 63 manufacturing companies listed on the Indonesian Stock Exchange. TechniqueiiThe sampling in this research was carried out using purposive sampling, so the number of samples was 57 financial report data from 19 sample companies with an observation period of three years. The collected data was then analyzed using multiple linear regression analysis. The research results found that company size did not have a significant effectiion the cost of equity capital, while earnings management has a significant effect on the cost of equity capital. an increase in earnings management will increase the cost of equity capital.
PENGARUH BAURAN PROMOSI TERHADAP PENJUALAN HASIL LAUT PADA PT. NAPUCINTA MAKASSAR Agus, Rosida Maedina
Jurnal Unicorn ADPERTISI Vol. 1 No. 2 (2022): Januari 2023
Publisher : Jurnal Unicorn ADPERTISI

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Abstract

This study aims to determine the promotion mix, namely personal selling has an effect on the sale of marine products at PT. Napucinta Makassar and to find out the promotion mix, namely the promotion effect on the sale of marine products at PT. Napucinta Makassar. This research is an explanatory research, because this research explains the causal relationship between variables through hypothesis testing. Data analysis using multiple linear regression analysis. The results of the study show that personal selling has a positive effect on sales, which means that the better the interactions and services provided by the company. Sales promotions affect a positive sales.
PENGARUH RELIGIUSITAS DAN PENGETAHUAN AKUNTANSI SYARI’AH TERHADAP MINAT MAHASISWA AKUNTANSI BERKARIR DI LEMBAGA KEUANGAN SYARI’AH Ibrahim, Ibrahim; Hala, Yusriadi; Agus, Rosida Maedina
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 1 (2022): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v6i1.576

Abstract

This study aims to determine whether religiosity and knowledge of sharia accounting have an effect on the interest of accounting students to have a career in sharia financial institutions. Collecting data using primary data obtained from questionnaires using a purposive sampling method. The population is accounting students at STIEM Bongaya Makassar with a total sample of 114 respondents. The data quality test used in this study is the validity of the Pearson correlation and the reliability of Cronbach's Alpha. The classical assumptions have also been tested in the form of normality assumptions, multicollinearity assumptions and heteroscedasticity assumptions. The method of data analysis used multiple linear regression techniques. The results of this study indicate that the religiosity variable (X1) has no significant effect on the interest of accounting students to have a career in Islamic financial institutions because the significant value of t 0.098 is greater than = 0.05. The Islamic accounting knowledge variable (X2) has a significant effect on the interest of accounting students to have a career in Islamic financial institutions because the significant value of t 0.00 is smaller than = 0.05.
Co-Authors Amin, Asbi Hala, Yusriadi Ibrahim Ibrahim Mansyur, Syahrul