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All Journal JAKBS Journal of Business and Halal Industry
Widiyastuti, Kania
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Economics, Econometrics & Finance

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Pengaruh Pertumbuhan Laba Dan Likuiditas Terhadap Kualitas Laba Pada Perusahaan Sektor Industrial Dan Healthcare Yang Terdaftar Di BEI 2020-2022 Widiyastuti, Kania; Fauzan Akbar Albastiah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Investor attention to the quality of a company's earnings is generally high, as they tend to prefer entities with high-quality earnings. The phenomenon of a continuous decline in profits will encourage management to engage in earnings manipulation. The purpose of this research is to determine the effect of profit growth and liquidity on earnings quality in companies in the industrial and healthcare sectors listed on the Indonesia Stock Exchange from 2020 to 2022. Using a quantitative research type with secondary data sources and the analysis method of multiple linear regression analysis, Purposive sampling refers to the selection of samples based on criteria set by the researcher. From a population of 96 companies, a sample of 32 companies was ultimately obtained, with a time series of 3 years, resulting in a total of 96. The results of the research from the t-test indicate that H0 is accepted, meaning that, partially, profit growth does not affect earnings quality. Meanwhile, for the liquidity research, H2 is accepted, indicating that, partially, liquidity has a negative impact on earnings quality. Additionally, the results from the F-test show that, simultaneously, profit growth and liquidity affect earnings quality.
Pelanggaran Etika Profesi Akuntansi : Studi Kasus Enron Coorporation Putri, Illyin Sekar; Widiyastuti, Kania; Putri, Nadila Ananda; Sari, Vianita Kumala; Saridawati, Saridawati
Journal of Business and Halal Industry Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbhi.v1i4.278

Abstract

Dalam perkembangan teknologi yang semakin pesat, profesi sebagai Akuntan dituntut untuk dapat mengikuti perkembangan zaman yang dinamis dan mampu merespon setiap tantangan sehingga terdpat kode etik yang harus dijunjung tinggi oleh seorang Akuntan. Prinsip tersebut adalah Integritas, Objektivitas, Kompetensi dan Kehati-hatian, Kerahasiaan, dan Perilaku Profesional. Metode yang dilakukan adalah dengan metode wawancara semi ter-struktur yaitu mengumpulkan informasi yang relevan dari seorang ahli dengan proses wawancara. Dalam hasil penelitian studi kasus ini didapatkan informasi bahwa Perusahaan Enron telah melanggar prinsip kode etik Akuntansi yang berujung pada kebangkrutan perusahaan. Enron telah melanggar prinsip kode etik diantaranya Integritas, Objektivitas, dan Perilaku Profesional. Hal ini dikarenakan Enron telah memanipulasi data keuangan perusahaan dan adanya penggelapan dana yang cukup besar dan merugikan banyak pihak mulai dari para investor besar, investor kecil, bahkan merugikan karyawan perusahaan.
Co-Authors Fauzan Akbar Albastiah Putri, Illyin Sekar Putri, Nadila Ananda Sari, Vianita Kumala Saridawati Saridawati, Saridawati