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All Journal Jurnal Lanskap Indonesia Jurnal Dinamika Pengabdian (JDP) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Pendidikan IPA (JPPIPA) Agroplantae: Jurnal Ilmiah Budidaya dan Pengelolaan Tanaman Perkebunan Lutjanus POLITICA: Jurnal Hukum Tata Negara dan Politik Islam Bayani Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Welfare: Jurnal Pengabdian Masyarakat Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin
Susi Indriani
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Journal : Jurnal Ilmiah Manajemen dan Akuntansi

 1 
PENGARUH PROFITABILITY, FIRM SIZE, DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN INCOME SMOOTHING PADA PERUSAHAAN BUMN GO PUBLIC DI BURSA EFEK INDONESIA (2018-2022) Hasanah, Sumrotul; Susanti, Santi; Indriani, Susi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/emgtnr12

Abstract

This research aims to empirically test the partial and simultaneous influence between the independent variables profitability, firm size and financial leverage with the dependent variable income smoothing in BUMN Go Public companies on the Indonesia Stock Exchange for the period 2018 to 2022. The population in this study is all BUMN Go Public companies listed on the Indonesia Stock Exchange totaling 20 companies with 5 years of observation. The research method used is a quantitative method with secondary data originating from the company's financial reports. The sampling technique used was simple random sampling with the final sample results being 80 total samples. The data analysis techniques used are descriptive statistical analysis, classic multicollinearity assumption test, overall model test, model feasibility test, classification matrix, logistic regression analysis, and hypothesis testing. The data was processed with the help of Eviews version 12 software. This research shows the following results: (1) Partially, the profitability variable has a significant positive effect on income smoothing. (2) Partially, the firm size variable has a significant negative effect on income smoothing. (3) Partially, the financial leverage variable has no effect on income smoothing. (3) Simultaneously all independent variables, profitability, firm size, and financial leverage are proven to have an effect on income smoothing.
PENGARUH FINANCIAL TARGET, INEFFECTIVE MONITORING, DAN TOTAL ACCRUALTERHADAP FINANCIAL DISTRESS PADA BANK UMUM SYARIAH  YANG TERDAFTAR DI OTORITAS JASA KEUANGAN TAHUN 2018 – 2022 Febry Anggraeni Septariani; Santi Susanti; Susi Indriani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9hg2nn53

Abstract

This study aimed to examine the effect of Financial target (ROA), Ineffective monitoring (IND) and Total accrual (TATA) on Financial distress. The research method used in this research is a quantitative method. Data collection techniques are carried out using documentation techniques. The population used in this research is Sharia Commercial Banks registered with the Financial Services Authority in 2018-2022 using a purposive sampling method, so the number of samples for this research is 60 financial report data from Sharia Commercial Banks registered with the Financial Services Authority for 5 years. Data was obtained by collecting data from the annual financial reports of Sharia Commercial Banks on each company's website. The data analysis technique used is logistic regression analysis which has previously passed the multicollinearity test, model suitability test and hypothesis testing using SPSS software for windows. The research results show that Financial target(ROA) has a significant influence on financial distress, while Ineffective monitoring (IND) and Total Accruals (TATA) do not have a significant influence on financial distress. And simultaneously Financial target (ROA), Ineffective monitoring (IND) and Total accrual (TATA) have a significant effect on financial distress in Islamic commercial banks, with a Nagelkerke R Square value of 17.8%.
Co-Authors Achmad Fauzi Agustia, Monika Alberthini, Valeena Alvera Prihatini Dewi Nazari Andini Nurmala Sari Ashan, Muh. Dzulkifly Baagil, Khodijah Badariah Chusban, Achmarina Destya Fitryana Dewi, Anisa Kurnia Erika Takidah Erika Takidah Etty Gurendrawati, Etty Fajri, Syarif Al Febry Anggraeni Septariani Hadi Pranoto Hala, Dian Magfirah Harsani Harsani, Harsani Haruna, Harsani Hasanah, Sumrotul Herwanto, Paramuditha Citra Mutiara ILHAM FAUZI Kurnawan, Erfin Laeli, Dian Nur Lestari, Mustika Adzania Mardi Mattaliu, Bahar Monika Agustia Muh. Dzulkifly Ashan Mutmainna, Mutmainna Nike Dyah Permata Novita Nugroho, Andy Ilham Widyanto Nurnawati, Andi Ayu Pajri Pajri, Pajri Para’pean, Yulius Tina’ Poleuleng, Andi Besse Prastiyo, Yulius Budi Rahma, Ira Patiha Ramadona, Reza Mareta Rasbawati, Rasbawati Santi Susanti Santi Susanti, Santi Servianti, Servianti Syahiruddin, Muh. Syahra, Nur Jihad Toni Priyanto, Toni Warastuti Widiastuti, Vera Wisdawati, Eka Yati Sharfina Desiandri Yulius Budi Prastiyo Yunika Murdayanti, Yunika Yusbasari, Yuki