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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management Accounting, Tax and Production
Siregar, Aulia Nurannisya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Perbandingan Sesudah Kombinasi Bisnis Kinerja Perusahaan pada PT Bank Mandiri Persero Tbk Ramadini, Audy Aulia; Siregar, Aulia Nurannisya; Rahmadani, Dwi Vina; Surbakti, Delta Citra Lestari; Gautama, Bana Ahmad
Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.3317

Abstract

Penelitian ini bertujuan untuk mengetahui daya banding kinerja perusahaan PT Bank Mandiri Persero TBK pasca melakukan kombinasi bisnis. Metode yang digunakan adalah metode penelitian komparatif. Penelitian ini menggunakan kinerja keuangan perusahaan yang ditentukan dengan pendekatan rasio likuiditas. Data sekunder yang digunakan dalam penelitian ini bersumber dari situs Bank Mandiri dan bersumber dari data laporan keuangan PT Mandiri Tbk tahun 1999-2003. Hasil penelitian menunjukkan bahwa terdapat variasi hasil rasio kas dan rasio lancar antara tahun 1994-1998 sebelum melakukan kombinasi bisnis dengan tahun 1999-2003 pasca kombinasi bisnis, yang menunjukkan adanya peningkatan dibandingkan sebelum penerapan kombinasi bisnis.
The Influence of Audit Quality and Internal Audit Control on Earnings Management in Manufacturing Companies in the Consumer Non-Cyclical Sector Listed on the Indonesia Stock Exchange Siregar, Aulia Nurannisya; Chrisna, Heriyati; Taufiq, Maf’ul
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11278

Abstract

The main objective of this study is to analyze the impact of audit quality and internal audit control on earnings management practices. The focus of the observation is on manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX). The research method applied is a quantitative approach, using multiple linear regression analysis techniques with SPSS software. Data was collected from eight companies that met the purposive sampling criteria: The research findings indicate the following: Audit Quality (X1): Based on the t-test, the significance value obtained is 0.162 (> 0.05). This indicates that audit quality does not have a significant effect on earnings management. Internal Audit Control (X2): The t-test resulted in a significance value of 0.936 (> 0.05). This means that internal audit control does not have a significant effect on earnings management. Simultaneous Test (F-test): The significance level is 0.337 (> 0.05). Thus, collectively, audit quality and internal audit control do not have a significant influence on earnings management.
Co-Authors , Heriyati Chrisna Gautama, Bana Ahmad Rahmadani, Dwi Vina Ramadini, Audy Aulia Surbakti, Delta Citra Lestari Taufiq, Maf’ul