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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Nisrina Aulia Pradipta
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba: Studi Kasus Pada Perusahaan Industri Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 M Sendi Feby Andika; Nisrina Aulia Pradipta; Lia Uzliawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8408

Abstract

Earnings management practices due to the Covid-19 pandemic are a problem in this research. The purpose of this research is to examine the influence of company size, leverage and profitability on earnings management. Data obtained from financial reports of tourism industry companies listed on the IDX. The sample consisted of 15 tourism industry companies listed on the IDX throughout 2019-2021 based on a purposive sampling technique. The analysis used is panel data regression analysis. 1) Earnings management can be significantly influenced simultaneously by company size, leverage and profitability; (2) Company size has a significant effect on earnings management; (3) Leverage has a significant influence on earnings management; (4) Earnings management is not significantly influenced by profitability. Keywords: Earnings Management, Company Size, Leverage, Profitability, Tourism
Analisis Implementasi PSAK 65 Beserta Tantangannya Dalam Laporan Keuangan Konsolidasi PT Mayora Indah Tbk Dan Entitas Anak Fadila Ratna Amalia; Nisrina Aulia Pradipta; Lia Uzliawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9765

Abstract

Untuk menyajikan gambaran lengkap tentang status keuangan, laporan keuangan konsolidasi sangatlah penting. Penelitian ini mencoba untuk menguji bagaimana PT Mayora Indah Tbk dan anak perusahaannya menggunakan PSAK 65 sehubungan dengan Laporan Keuangan Konsolidasian. Metodologi kualitatif digunakan dalam penelitian ini, dan BEI digunakan untuk mengumpulkan data. Penelitian ini mengacu pada penelitian-penelitian terdahulu mengenai penerapan PSAK 65 dalam Laporan Keuangan Konsolidasian PT Astra Agro Lestari Tbk dan Entitas Anak, khususnya penelitian yang dilakukan oleh Aosiliana, Arlitha Putri Anggraeni, dan Sherindea Permata Agita. Studi ini mengungkapkan bahwa PT Mayora Indah Tbk telah menerapkan PSAK 65 dan menghadapi beberapa kesulitan dan hambatan dalam penerapannya, termasuk yaitu pengakuan dan akuntansi aset keuangan.
Co-Authors Fadila Ratna Amalia Lia Uzliawati M Sendi Feby Andika