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All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Wuga, Silviana
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Economics, Econometrics & Finance

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Studi Literatur: Pengaruh Working Capital Terhadap Aset dan Liabilitas Perusahaan Handayani, Maria Vania; Wuga, Silviana; Khomara, Rania; Meiden, Carmel
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 3 (2023): Bisnis dan Akuntansi
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i3.8611

Abstract

Studi literatur ini dilakukan untuk mempelajari dan mengintegrasikan pengaruh working capital terhadap kinerja suatu perusahaan. Istilah working capital merupakan modal kerja bersih yang digunakan selama periode akuntansi .Modal kerja bersih mengacu kepada perbedaan di antara jumlah aset dan liabilitas perusahaan. Contoh yang termasuk working capital yaitu : kas, bank, piutang, surat-surat berharga, dan aktiva lancar lainnya.
Meta Analisis : Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Leverage, Terhadap Earnings Management Khomara, Rania; Wuga, Silviana; Handayani, Maria Vania; Meiden, Carmel
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 3 (2023): Bisnis dan Akuntansi
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i3.8380

Abstract

This study aims to integrate the effect of firm size, leverage, and institutional ownership on earnings management. Supervision of agents is carried out through a governance mechanism so that the actions of agents are in line with the principal's objectives. The research method used is a meta-analysis study. Earnings management journal articles publications are searched using the PoP application with a period limit of 2017-2022. A total of 30 samples of articles used purposive sampling method with a total of 200 data samples for 5 years. The results of the integration obtained in this study are firm size, institutional ownership, and leverage have a positive effect on the practice of Earnings Management
Co-Authors Carmel Meiden Handayani, Maria Vania Khomara, Rania