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All Journal Sinkron : Jurnal dan Penelitian Teknik Informatika Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal Of Management Science (JMAS) Social, Humanities, and Educational Studies (SHEs): Conference Series Journal of Research in Business, Economics, and Education Enrichment : Journal of Management STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Iso Jurnal Multidisiplin Sahombu Neraca Manajemen, Akuntansi, dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Akuntansi Pajak dan Manajemen Jurnal Akuntansi
Suryanto Sosrowidigdo
University Bina Sarana Informatika
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENGARUH INVESTMENT OPPORTUNITY SET DAN STRUKTUR MODAL TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Wandira, Ayu; Sosrowidigdo, Suryanto
Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.2.124-135

Abstract

Financial ratio analysis is a tool for analyzing business achievements that explains various financial relationships and indicators. Data processing methods are methods used in conducting research to obtain a conclusion from the research conducted. Judging from the framework of thought and explanation that has been presented previously, the technique used in conducting this research is quantitative analysis. In this research, the analysis used to determine the effect of Investment Opportunity Set and Capital Structure on Earnings Quality uses descriptive statistical tests, classical assumption tests, t tests, f tests, and coefficient of determination tests. If the significance value (sig) of the variable is lower than the specified significance level, namely 0.000 (less than 0.05), then it can be concluded that the Investment Opportunity Set partially has a significant influence on Earnings Quality. If the significance value (sig) of the variable is lower than the specified significance level, it can be concluded that Capital Structure does not affect Earnings Quality, which means that the Investment Opportunity Set has a significant influence or contribution to changes in Earnings Quality. The research results show that the Capital Structure variable does not have a significant influence on changes in Earnings Quality, in other words, changes in the Investment Opportunity Set and Capital Structure can explain around 3.3 percent of changes or fluctuations in Earnings Quality, and the remaining part.
PENGARUH ASSETS DAN LIABILITIES TERHADAP NET PROFIT PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI TAHUN 2019 - 2024 Saputra, Juan Hadi; Sosrowidigdo, Suryanto
Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.2.136-144

Abstract

A company not only records the financial reports received and issued during a certain period, but also maintains the common goal of making a profit. Company profits can be concluded from various points of view, one of which is from the company's net profit. Net profit is profit that has been previously deducted. Data processing methods are methods used in conducting research in order to obtain a conclusion from the research conducted. Judging from the framework of thought and explanation that has been presented previously, the technique used in conducting this research is quantitative analysis. In this research, the analysis used to determine the effect of total assets and total liabilities on the company's net profit uses descriptive statistical tests, classical assumption tests, t tests, f tests, and coefficient of determination tests. If the variable significance value is lower than the specified significance level, namely less than 0.05, then it can be concluded that total assets partially have a significant influence on net profit. If the sig value of the variable is upper than the specified significance level, it can be concluded that total liabilities do not affect the company's net profit. This means that total assets have a significant influence on the company's net profit, while total liabilities do not have a significant influence. However, both simultaneously have the effect of the net profit obtained by the company.
Co-Authors Achmad Haris Sandi Aditya, Rama Ayu Wandira Dama Yanti Delia Apriyani Diah Pitaloka Setiawati Dimas Setiawan Dwi Rahayu Eva Triana Dewi Fauziah Fauziah Gusganda Suria Manda Harun Al Rasyid Harun Al Rasyid Laksono Trisnantoro Nova Mandola Putri Agustin Mega Muria Rika Valentin Rina Nurfadilah Riska Riska Rusdiansyah Rusdiansyah Saputra, Juan Hadi Sriyana, Nana Tito Cayadi Luthfan Vidiya Maharani