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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Trends Economics and Accounting Research
Fitri Ella Fauziah
Unknown Affiliation
Economics, Econometrics & Finance

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Resiko Bisnis, Profitabilitas, Nilai Perusahaan, Perataan Laba Sebelum dan Saat Pandemi Covid-19 pada Sektor Barang Konsumsi Fitri Ella Fauziah; Murharsito
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1239

Abstract

The objective of this study is to determine whether there are differences in company risk, profitability, company value and income smoothing before and during the Covid-19 pandemic. This research is quantitative research with the research population including consumer goods companies listed on the IDX and the research sample selection used purposive sampling. Data analysis used the sample difference test t-test and paired Wilcoxon test. The research findings are that profitability has a different test value of 0.017, which means that it has a difference before and during the Covid-19 epidemic, but the variables of company value, business risk and income smoothing each have a different test value of 0.266; 0.601 and 0.218 which means there is no difference before and during the Covid-19 epidemic.
The Influence of Earnings Opacity on Cost of Equity with Earnings Persistence as a Moderating Variable Divani Aulia; Fitri Ella Fauziah
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.54941

Abstract

This research aims to understand and evaluate the role of earnings persistence as a moderating variable, as well as to examine the influence of earnings aggressiveness and earnings smoothing on cost of equity. Employing a quantitative research approach with secondary data sourced from financial statements of manufacturing companies listed on the IDX during the 2021-2023 period. The sample was selected based on purposive sampling criteria, yielding 114 data samples. Data analysis utilized multiple regression and absolute difference value test through SPSS 25. The results indicate that earnings aggressiveness and earnings smoothing demonstrate a significant positive influence on cost of equity. The main findings reveal that earnings persistence only moderate and weaken the relationship between earnings smoothing and cost of equity, but fails to moderate the relationship between earnings aggressiveness and cost of equity. This suggests that earnings persistence only reduces investor risk perception in earnings smoothing practices, but not in earnings aggressiveness practices
Co-Authors Divani Aulia Murharsito