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All Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen
Husna Darra Sarra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN, INVESTMENT OPPURTUNITY SET TERHADAP VOLUNTARY Nindhy Sellyna Pratiwi; Dirvi Surya Abbas; Imam Hidayat; Husna Darra Sarra
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1118.436 KB) | DOI: 10.55606/jekombis.v1i4.683

Abstract

The purpose of this study was to determine the effect of profitability, liquidity, leverage and company size on voluntary disclosure. profitability is measured by return on equity (ROE), liquidity is measured by the current ratio (CR), Leverage is measured by the debt to equity ratio (DER), company size is measured by the natural logarithm of total assets. Voluntary disclosure as the dependent variable is measured by the disclosure index for the number of items disclosed by the company.This study used a sample of banking sector companies during the 2015-2019 period with a purposive sampling method. The data used are obtained from annual reports listed on the Indonesia Stock Exchange. There were 7 companies during the 2015-2019 period that met the criteria. The analysis method used is panel data regression analysis.The results of this study indicate that profitability has a significant effect on voluntary disclosure. Meanwhile, liquidity, leverage has no significant effect on voluntary disclosure, and company size has a significant effect on voluntary disclosure.
Pengaruh Kepemilikan Manajerial, IOS, Laverage dan Profitabilitas terhadap Kualitas Laba Dea Safira; Hesty Ervianni Zulaecha; Hamdani, Hamdani; Husna Darra Sarra
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.626 KB) | DOI: 10.55606/jupiman.v1i4.665

Abstract

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.
Co-Authors Abbas, Dirvi Surya Dea Safira Hamdani Hamdani Hesty Ervianni Zulaecha Imam Hidayat Nindhy Sellyna Pratiwi