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All Journal The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Akuntansi dan Keuangan West Science
Khania Br Tarigan
Universitas Pembangunan Panca Budi
Computer Science & IT Economics, Econometrics & Finance Environmental Science

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Manajemen Laba dengan Pendekatan Model Jones Ridho Fiqriansyah; Maya Macia Sari; Intan Amandayu; Khania Br Tarigan; Windy Orchidia
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.910

Abstract

Penelitian ini mengeksplorasi analisis manajemen laba pada laporan keuangan dengan fokus utama pada model Standard Jones dan modifikasinya, yang terbukti menjadi pendekatan yang paling umum digunakan dalam literatur dan database penelitian terkait. Melalui tinjauan literatur dan penelitian yang mendalam, ditemukan bahwa model Standard Jones dan variasinya memiliki signifikansi dalam mengidentifikasi praktik manipulasi laba perusahaan. Metode analisis data yang diterapkan adalah deskriptif kuantitatif, memungkinkan pemahaman yang mendalam tentang dinamika manajemen laba. Hasil penelitian menunjukkan keberadaan manajemen laba, dengan model Jones menjadi landasan utama. Selain itu, penelitian ini merinci langkah-langkah perhitungan dalam model Jones dan mendiskusikan tujuan di balik praktek manipulasi laba yang diadopsi oleh perusahaan.
The Effect of Investment Opportunity Set on Financial Performance and Share Price in Property and Real Estate Companies Listed on IDX Khaela Febrianti; Hartanto Rianto; Khania Br Tarigan; M. Syauqi Anwar; Redika Pasaribu
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 2 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i2.347

Abstract

This study aims to investigate the impact of Earnings Per Share (EPS), Market to Book Value of Assets (MBVA), Market to Book Value of Equity (MBVE), Capital Expenditure to Book Value Asset Ratio (CEP/BVA), and Capital Expenditure to Market Value of Assets Ratio (CEP/MVA) on the financial performance and stock prices of Property and Real Estate Companies listed on the IDX (Indonesia Stock Exchange). The data utilized for this study are annual reports obtained from each company, accessible on the website www.idx.go.id. The research employs the associative method with statistical analysis and panel data testing. The sampling method employed is purposive sampling, encompassing a total sample of 10 Property Companies listed on the IDX, and the data spans from 2016 to 2022. The study's findings reveal that Earnings Per Share (EPS), Market to Book Value of Assets (MBVA), Market to Book Value of Equity (MBVE), Capital Expenditure to Book Value Asset Ratio (CEP/BVA), and Capital Expenditure to Market Value of Assets Ratio (CEP/MVA) exert a positive and significant influence on the financial performance and stock prices of Property and Real Estate Companies listed on the IDX.
Co-Authors Hartanto Rianto Intan Amandayu Khaela Febrianti M. Syauqi Anwar Maya Macia Sari Redika Pasaribu Ridho Fiqriansyah Windy Orchidia