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Journal : Dinamika

ANALISIS BEBERAPA FAKTOR DETERMINAN YANG MEMPENGARUHI KINERJA KEUANGAN Dicky Arisudhana; Ravindra Safitra Hidayat; Yugi Setyarko; Agus Sriyanto
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 4 No 1 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v4i1.480

Abstract

This research aims to determine and test the influence of several financial ratios, namely liquidity, leverage, sales growth and debt maturity on financial performance. This type of research is quantitative research that uses secondary data sourced from the website www.idx.co.id. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2018-2022. The sampling technique used a purposive sampling method and a total sample of 44 companies was obtained. The analysis method in this research uses a multiple linear regression test with the research results showing that the current ratio and sales growth have a significant effect in a positive direction on financial performance, while leverage and debt maturity have a significant effect in a negative direction on financial performance.
PENGARUH GROWTH OPPORTUNITY, LEVERAGE, KEPEMILIKAN MANAJERIAL, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Lidiya Yolanda; Sugeng Priyanto; Mia Laksmiwati; Dicky Arisudhana
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 4 No 1 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v4i1.486

Abstract

The aim of this research is to determine the influence of the variables growth opportunity, leverage, managerial ownership and profitability on earnings management. The population used in this research were industrial sector manufacturing companies listed on the Indonesia Stock Exchange and the research observation period was 2018 to 2022. The sample selection used was a purposive sampling method which was adapted to the objectives of the research problem. The number of samples used in the research was 18 from 56 companies. The data analysis method used in this research is multiple linear regression analysis using the SPSS version 26 program tool. The research results show that the growth opportunity and profitability variables have a significant influence on earnings management. Meanwhile, the leverage and managerial ownership variables have no effect on earnings management.