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All Journal Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Dinamika Akuntansi Abdimas Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Jurnal Akuntansi Bisnis Monex: Journal of Accounting Research Management Analysis Journal Accounting Analysis Journal Economic Education Analysis Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan MONSU'ANI TANO Jurnal Pengabdian Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Pengabdian Masyarakat Indonesia Accounting and Finance Studies D'edukasi: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Accounting and Business Jurnal Dinamika Akuntansi Jurnal Akuntansi "Indonesian Journal of Devotion and Empowerment (IJDE) "
Dhini Suryandari, Dhini
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Bisnis

 1 
Analisis Pengaruh Likuiditas, Ukuran perusahaan, dan Konservatisme Akuntansi terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi Olga Welly Charisma; Dhini Suryandari
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3656

Abstract

The purpose of this study is to examine and analyze the effect of liquidity, firm size, and accounting conservatism on earnings quality by using profitability as a moderating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period 2017-2019. Using purposive sampling technique, as much 62 firm observations were gathered and used for the test of hypothesis. The analysis technique used is descriptive statistical analysis and inferential statistical analysis with moderated analysis regression interaction test as the moderating regression analysis. The results show that accounting conservatism has a positive effect on earnings quality. On the contrary, liquidity and firm size have no effect on earnings quality. In addition, profitability does not moderate the relationship between liquidity and earnings quality, profitability does not moderate the relationship between firm size and earnings quality, but profitability weakens the relationship between accounting conservatism and earnings quality.
The Impact Of Firm Size, Leverage, And Liquidity On Sustainability Report Disclosure With Profitability As Moderating Variable Winda Islamiati; Dhini Suryandari
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3508

Abstract

This study aims to examine the effect of firm Size, leverage, and liquidity on the level of sustainability report by using profitability as a moderating variable. Firm samples were gathered from Sri-Kehati Index of Indonesia Stock Exchange for the period of 2016-2019. Applying purposive sampling technique, as much as 56 observations are available for further analysis. Test of hypotheses were conducted by using moderated regression analysis (MRA). Results support hypothesis one suggesting larger firm size is associated with higher sustainability report disclosure. Meanwhile, hypothesis two is rejected suggesting that leverage has no effect on sustainability reports disclosure. The results of this study also reject third, liquidity has no effect on the disclosure of sustainability reports. As for moderating variable, the results show that profitability does not affect the relation between firm size, leverage, and liquidity with sustainability report discolure. Results of this study are expected to serve as a guideline for companies to assess the benefit of sustainability report disclosures. As for investors, the results may help investors in making investment decision.
Co-Authors A.A. Ketut Agung Cahyawan W Adris Kuncoro Agung Wicaksono Akmal, M Aliati Mukaromah, Aliati Aminudin, Mohamad Rizal Arditiyan, Arma Kharisma Arditiyan, Arma Kharisma Asri Purwanti Bisri Rahayuningsih Dayani, Luluk Dayyanah, Malikhatun Djoko Sanjoto Ely Indriyani Faizah, Siti Nurul Febi Setiawan Fian Tri Rohmah Fransiska Desi Primastuti, Fransiska Desi Hilda Vina Anisa Humaira Dinda Mulyadi Ima Nur Kayati Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indira Djanuarti Indriyani, Ely Islamiatun, Monita Bayu Kayati, I N Kayati, Ima Nur Khalyacara Febrianto Kuncoro, Adris Linda Agustina Malikhatun Dayyanah Melati Napitupulu, Ravlecia Munajat, Sakinatul Munajat, Sakinatul Munifah, Siti Najib, Muhammad Ihda Ainun Najib, Muhammad Ihda Ainun Ningrum, Tri Sulistya Nugraha, Asa Septa Nugraha, Asa Septa Oktavianto, Dimas Dwi Oktavianto, Dimas Dwi Olga Welly Charisma Prabowo Yudo Jayanto Putri, Kristi Kemala Putri, Kristi Kemala Qomari, Aliffa Nurul Rahayu Dinassari Rahayu, Rita Ramadhani Nurul Aisyah, Ramadhani Nurul Retno Wulandari Retnoningrum Hidayah Rohmah, Fian Tri S Sukirman Sandy Alfianto, Sandy Sanjoto, Djoko Sarifa Aini Saripah Saripah, Saripah Siti Kholipah Srikandhi, Mutia Femila Sukirman - Sukirman Sukirman Sukirman Sukirman Sukirman Sukirman Trisni Suryarini Wijayanti, Yulia Winda Islamiati Zahid, Anwar