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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi
Hesty Ervianni Zulaecha
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Muhammad Farhan Genio Srikandi; Hesty Ervianni Zulaecha; Imam Hidayat; Imas Kismanah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.118

Abstract

This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Docu-mented is empirical evidence that small-, medium- and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.
Pengaruh Profitabilitas, Kepemilikan Institusional, Kebijakan Deviden, dan Ukuran Perusahaan Terhadap Kebijakan Hutang Aldi Al Adiat; Hesty Ervianni Zulaecha; Imam Hidayat; Djenny Sasmita
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 (981.121 KB) | DOI: 10.55606/jupiman.v1i4.660

Abstract

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy. Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.
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 Abda Abda Adelia Eka Resimasari Ahmad Jayanih Aldi Al Adiat Anggi Aprilia Annisa Isabela Asri Fitri Annisa Ayu Arifiani Nurfajri Beby Ratna Sari Budi Rohmansyah Dea Safira Dewi Rachmania Djenny Sasmita Dwi Ayu Paradita Erma Wati Fitri Lim Hamdani . Hamdani Hamdani Husna Darra Sarra Imam Hidayat Imas Kismanah Imas Nurhafifah Indra Gunawan Siregar Mairiza Selvia mas Kismanah Moh. Rizki Kurniawan Muhammad Fallah Muhammad Farhan Genio Srikandi muhammad fikri Noramita, Noramita Novi Sriwahyuni Nurpadlillah Nurpadlillah Nurul Adibah Rahayu Nur Listiyo Ningsih Repi Dwi Putri Riska Dwi Amelia Risseu Rizkia Monika Samino Hendrianto Seleman Hardi Yahawi Seleman Hardy Yahawi Selly Ariyanti Lestari Shinta Aditia Putri Shufi Muhammad Mushab Mujaddidi sigit budi santoso Sudarmanto, Eko Watiyarrahmah Watiyarrahmah Yesika Ade Noviyani