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All Journal The Indonesian Accounting Review Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Liquidity: Jurnal Riset Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Professional Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Manajemen Kewirausahaan Jurnal Ilmiah Akuntansi Kesatuan JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Jurnal Scientia Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JURNAL LENTERA AKUNTANSI Jurnal Pajak dan Bisnis (Journal of Tax and Business) Journal of Social Research Apssai Accounting Review (ApAR) Trilogi Accounting & Business Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia Metris: Jurnal Sains dan Teknologi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ekobisman : Jurnal Ekonomi Bisnis Manajemen Journal of Ekonomics, Finance, and Management Studies Jurnal Greenation Ilmu Akuntansi Jurnal Manajemen Bisnis Krisnadwipayana
JMV Mulyadi
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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Pengaruh Profitabilitas, Kualitas Audit dan Transformasi Digital Terhadap Nilai Perusahaan dengan Manajemen Laba Sebagai Variabel Moderasi: Studi Perusahaan Konstruksi pada Bei Periode 2019-2023 Putri Zahra Afiifah; Suratno; JMV Mulyadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9678

Abstract

This research analyzes the influence of profitability, audit quality and digital transformation on company value, as well as the moderating role of earnings management in construction companies in Indonesia during the 2019-2023 period. By using secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange, this research applies a multiple linear regression model with interactions (MRA). The research results show that profitability (measured by ROA) and digital transformation have a significant positive effect on company value, with B coefficients of 0.263 (p-value = 0.000) and 0.116 (p-value = 0.026), respectively. On the other hand, audit quality has no significant effect (B = -0.006, p-value = 0.933). In addition, earnings management moderates the influence of audit quality and digital transformation on firm value, but does not moderate the relationship between profitability and firm value. These findings emphasize the importance of profitability and digital transformation in increasing company value in the construction sector, as well as the role of earnings management in strengthening the influence of several of these factors. This research contributes to understanding the factors that influence company value in the Indonesian construction industry.
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, DAN PENYAJIAN OTHER COMPREHENSIVE INCOME TERHADAP MANAJEMEN LABA PERUSAHAAN PROPERTI INDONESIA Herry Winarto; JMV Mulyadi
Jurnal Manajemen Bisnis Krisnadwipayana Vol 7 No 3 (2019): Jurnal Manajemen Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of audit committees, firm size, leverage and disclosure of other comprehensive income on earnings management in property companies listed on the Indonesia Stock Exchange 2012-2015. This study uses quantitative data that has been published in Indonesia Stock Exchange (BEI). Where the sample used in this study as many as 153 consisting of 201 companies that meet the criteria of research, because this study using purposive sampling method in the selection of samples. While the method of data analysis using SPSS regression version 22. The test results are done using fixed effect model. The result of partial test (t test) obtained by company size, and leverage, influence to earnings management, while audit committee and other comprehensive income have no effect to earnings management. Where the error rate used is 5% or 0.05 at a significant level of 95%.
Co-Authors Agus Nugroho, Agus Alboin Sihombing Alkotdriyah, Putri Puspa Angga Prasetia Ani, Lelly APRILLIA . Arsyiyanti, Nur Asy’ari, Asy’ari Aulia Lathifa Choirul Anwar DARMANSYAH . Darminto, Dwi Prastowo Dewi Sundari, Dewi Dian Firmansyah Djadaang, Syahril Djaddang , Syahril Djaddang, Syahril Do Bagus, Marwah Khairunnisa Dona Valida Nurhidayati Edy Supriyadi Fe, Didi FEVIN ANDRYANTO Firmansyah, Dian Fitrianti, Dini Harnovinsah Harnovinsah Hendratmi, Henny Hermiyetti Herry Winarto kusumastuti, nuke Laurentine Novenita, Maria liana, sherry Lisdawati Lisdawati Luh Putu Ratna Sundari LUTHFIANA MEYDA KUSUMA Lysandra, Shanti M Ardiansyah Syam, M Ardiansyah Manurung, Erpina Marnilin, Feni Meas, Albertina Dilianty Eka Muhammad Yusuf Muhammad Zacky Nurhidayati, Dona Valida Nurmala Ahmar Nurmala Amhar, Nurmala Patty, Brigitte Liony Peni Setiyo Wati Prastika, Fifyt Laily Very Pratowo, Dwi Putri Zahra Afiifah Putri Zahra Afiifah Putri, Putri Surya Permatasari Rahayu Eka Prasatya Rinti Dwijayantie Sailendra Sailendra, Sailendra Selvi Marcellia Sidantha, Bagus Sihite, Mombang Silalahi, Vincentius Marliando Silvia Rahmadani Silvia Rahmadani Sudradjat, Sudrajat Sulastri, Ranti Surahmat Surahmat, Surahmat Suratno Suratno Suratno Suyanto Suyanto syailendra, syailendra Tiara, Silvia Agustin Wasininingsih Widarto Rachbini Wieldy Menanda Yadinta, Pipit Awwalina Farihin Yudy Dwi Santoso Yuliandi, Yuliandi