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All Journal Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA Journal of Information System, Applied, Management, Accounting and Research AKURASI: Jurnal Riset Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi JURNAL AKUNTANSI EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Yayasan Cita Cendikiawan Al Khwarizmi JURNAL LENTERA AKUNTANSI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Mandalika Literature Akurasi
Rafa, Wukuf Dilvan
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Pengaruh profitabilitas, cash holding, ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi Rosiana, Ela; Rafa, Wukuf Dilvan; Heniwati, Elok
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1319

Abstract

This research was carried out with the aim of testing and analyzing the influence of profitability, cash holding, and firm size on earnings management through moderating managerial ownership. The type of research applied is causal based and involves quantitative methods from secondary data. The population of this study consists of companies in the real estate, property and building construction sectors that are officially listed on the IDX for the 2020-2023 period. Purposive sampling technique is a data collection technique. Data processing involves the Eviews version 10 application. Sample selection. Profitability has a positive influence on earnings management, cash holding does not affect earnings management, and company size does not affect earnings management. Meanwhile, managerial ownership cannot moderate profitability in earnings management, cash holding with earnings management can be moderated by managerial ownership, and company size in earnings management cannot be moderated by managerial ownership.
MENILAI KINERJA KEUANGAN MELALUI ANALISIS RASIO KEUANGAN PADA PT ANEKA TAMBANG TBK PERIODE 2018-2022 Rafa, Wukuf Dilvan; Sastrawan, Rahman
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.938

Abstract

This research was conducted to assess the financial performance of PT Aneka Tambang Tbk for the 2018–2022 period using financial ratios including liquidity ratios, solvency ratios, profitability ratios, activity ratios, and growth ratios. The research method uses descriptive-quantitative methods by collecting relevant data, such as company financial reports, for later analysis. The research results show that the financial performance of PT Aneka Tambang Tbk shows fluctuating results, such as the liquidity ratio, which is said to exceed the industry standard value, which means it can be said to be good. However, the solvency ratio shows that the calculation results exceed industry limits, which means it is not good in general even though there are good conditions in the 2022 period. The activity ratio also experiences a fluctuating situation where the 2018–2020 period is considered unfavorable, but in the 2021–2022 period, conditions are considered good. The latest analysis using the growth ratio shows that the company is far above industry standards and can be said to be very good. Key words: Financial Performance, Liquidty Ratio, Solvability Ratio, Profitability Ratio, Activity Ratio, Growth Ratio
Peran Ukuran Perusahaan dalam Memoderasi Struktur Modal dan Rasio Keuangan terhadap Kualitas Laba Fajriannoer, Muhammad Rafly; Rafa, Wukuf Dilvan; Espa, Vitriyan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7616

Abstract

This study examines the influence of capital structure, profitability, and liquidity on earnings quality and evaluates the ability of firm size to moderate these relationships within the context of the mining sector. The study adopts a quantitative paradigm, utilizing a purposive sampling method to select qualified mining sector issuers listed on the Indonesia Stock Exchange (IDX), resulting in a sample of 35 entities. The observation period spans three years (2021–2023), yielding 105 observation units. The applied data analysis technique is Moderated Regression Analysis (MRA), employing the computational facilities of the SPSS program for statistical processing. The analysis results indicate that profitability (significance value: 0.004) has a significantly adverse effect on earnings quality. Meanwhile, capital structure (significance value: 0.664) and liquidity (significance value: 0.239) show no significant impact. Furthermore, firm size is not an important moderating variable in the relationships between capital structure (significance value: 0.654), profitability (significance value: 0.275) , liquidity (significance value: 0.492), and earnings quality. These findings provide empirical contributions regarding the determinants of earnings quality in the mining sector and highlight the importance of enhanced oversight and transparency in earnings reporting.
Co-Authors Aswat, Ibnu Bun, Thalia Felinchia Manisha Elok Heniwati Fajriannoer, Muhammad Rafly Firmansyah, Kevin Gianni Harsya, Muhammad Firzha HARYONO Helmi, Syarif M. Hijriah, Amanah Ikhsan, Syarbini Juanda Astarani Karpriana, Angga P. Mery Muhsin Muhsin Nizam, Muhammad Nur Rahman Sastrawan B51109060 Rosiana, Ela Rudy Kurniawan Santak, M. Chiquitha Okta Vania Sianipar, Ratu Santana Dewi Pertiwi Veithzal Rivai Zainal Vitriyan Espa Yantiana, Nella