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Journal : Economic Reviews Journal

Pengaruh Risiko Keuangan, Nilai Perusahaan dan Ukuran Perusahaan Tehadap Perataan Laba Sekar Shafa Nabilah; Meta Nursita
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.424

Abstract

This research aims to analyze the influence of financial risk, company value and company size on income smoothing. This research was conducted by analyzing the financial reports of companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 16 companies in the Consumer Non-Cyclicals sector listed on Indonesia Stock Exchange during the period 2018 to 2022 using a purposive sampling technique. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. Logistic regression method was used as research methodology in this study. Analysis of research results using the help of Eviews 12 software. The results of this study show that Financial Risk partially has no effect on Profit Planning, Company Value partially has no effect on Profit Smoothing, Company Size partially has an effect on Profit Planning and simultaneously Financial Risk, Company Value and Company Size influence Income Smoothing.
Pengaruh Komisaris Independen, Komite Audit, dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay Ikhsan Romadhan; Meta Nursita
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.700

Abstract

This researchs aims to determine the effect of independent commissioners, audit committees, and the complexity of company operations on audit delay. The research uses a sample of companies in the Properties & Real Estate sector listed on the Indonesia Stock Exchange from 2018 to 2023. The sampling method employed in this study is purposive sampling, utilizing Eviews 13 for data analysis. The data sources for this research are quantitative data derived from annual financial reports, with a sample of 17 companies and observations over 6 years, resulting in a total sample size of 102. The analysis technique used is panel data regression. The results indicate that, simultaneously, independent commissioners, audit committees, and the complexity of company operations have an impact on audit delay. Partially, the findings show that the audit committee and the complexity of company operations do not significantly affect audit delay, while the independent commissioners have a significant effect on audit delay.
Pengaruh Risiko Pasar dan Nilai Tukar Rupiah Terhadap Return Saham Dyna Octavia Suryono Putri; Meta Nursita
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.863

Abstract

This study aims to find out and obtain empirical evidence of the influence of market risk and the rupiah exchange rate on stock returns. This type of research is quantitative with a research population in non-cycical customer companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The number of samples used amounted to 230 data from 46 non -cycrical customer sector companies obtained using purposive sampling based on predetermined criteria. Hypothesis testing using panel data regression using EViews 12. The results show that, Market risk has a significant effect on stock returns, Meanwhile, the rupiah exchange rate influence has no significant effect on stock returns.
Pengaruh Investment Opportunity Set (IOS) Kebijakan Deviden dan Keputusan Pendanaan Terhadap Nilai Perusahaan Raihan Nawalia Alayidrus; Meta Nursita
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.881

Abstract

This study aims to determine the effect of investment opportunity set (ios), dividend policy, and funding decisions on firm value. The object of research is companies in the property & real estate sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sampling technique used was purposive sampling method, with a total sample of 9 companies for 5 years of observation, so that 45 observations were obtained. The data used is sukender with quantitative data sourced from annual financial reports. Data analysis was carried out using the panel data regression method with the help of EViews 12 software. The results showed that simultaneously, investment opportunity set (IOS) dividend policy, and funding decisions have a significant effect on firm value. Partially, investment opportunity set (IOS) has a positive and significant effect on firm value. Dividend policy has a positive and significant effect on firm value, and funding decisions have a positive and significant effect on firm value.