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Pengaruh Kinerja Keuangan Perusahaan terhadap Pertumbuhan Laba pada Perusahaan Sektor Properti dan Real Estate Ahyana, Vidya; Tiya Nurfauziah; Nella Yantiana
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1495

This study aims to test and evaluate the impact of the company's financial performance, which is determined by the ratio of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), on profit growth in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The associative method is combined with the quantitative approach in this study. In addition, data analysis was carried out on a sample of 80 selected companies using the purposive sampling method, which was then outlier to eliminate extreme data using a boxplot in SPSS software. Multiple linear regression is used to analyze secondary data, i.e. the financial statements of the company. Classical assumption and hypothesis testing is used to support the results. The results of the analysis showed that the ROA variable of the tcount value < ttable (-0.598 < 1.66940) with a significance value of 0.552 > 0.05. The ROE variable of the tcount value < ttable (1.624 < 1.66940) with a significance value of 0.109 > 0.05. The NPM variable of the tcount value < ttable (0.229 < 1.66940) with a significance value of 0.820 > 0.05. Meanwhile, in the F test, the significance level was 0.039 < 0.05 and the Fcount value < Ftable (2.954 < 3.14). This means that partially or simultaneously the three variables have a positive influence on the company's profit growth. This study indicates that businesses in the property and real estate sector must improve asset utilization and cost management efficiency to increase profits. The results of this research can be a reference for investors and stakeholders in making more strategic investment decisions.

Revealing the Role of Earnings Management and Leverage in the CSR-Financial Performance Nexus Clarrisa Marvelianty Thelendra; Ayu Puspitasari; Nella Yantiana
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2513

This research aims to assess the effect of corporate social responsibility on financial outcomes in IDX-listed mining sector companies and the moderating effect of earnings management and leverage. This study is based on secondary data gathered from annual and sustainability reporting documents covering the years 2021-2023, obtained from the IDX's official platform. A conceptual framework was developed based on legitimacy theory and agency theory, as well as supported by relevant prior studies. To validate the proposed model, moderation analysis was conducted using a combination of financial and non-financial informations. The model of measurement and the structural associations were performed by applying Partial Least Squares Structural Equation Modeling (PLS-SEM) with the WarpPLS software. The results show that CSR has no significant direct effect on financial performance (? = 0.09, p = 0.24). However, earnings management (? = 0.21, p = 0.04) and leverage (? = 0.39, p < 0.01) significantly moderate this relationship. CSR may act as a tool to mitigate reputational risks from earnings management and becomes more effective under high leverage, which pressures managers to use CSR more strategically. These findings support agency theory and highlight the conditional impact of CSR on financial outcomes. CSR may help mitigate risks from earnings management, while leverage encourages more strategic CSR implementation. This study contributes to the literature by providing empirical insights into how CSR affects financial performance in the mining sector, and how this relationship is conditioned by earnings management and leverage.

Pengaruh Faktor Auditor terhadap Kualitas Audit di Perusahaan Properti dan Real Estate Valencia Novelita; Nella Yantiana; Haryono, Haryono
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 2 (2025): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i2.4657

Purpose: This study aims to examine the influence of audit fee, audit tenure, time budget pressure, and public accounting firm (PAF) reputation on audit quality in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Methodology/approach: The study uses a quantitative approach with multiple linear regression analysis. Data were collected from annual financial reports of 22 companies over three years, resulting in 66 observations. Data analysis was conducted using SPSS 26 software, and classical assumption tests were performed, including normality, multicollinearity, heteroscedasticity (with robust regression), and autocorrelation tests. Results/findings: The results show that audit fee (p = 0.022) and PAF reputation (p = 0.000) have a significant negative effect on audit quality, while time budget pressure (p = 0.000) has a significant positive effect. Audit tenure (p = 0.869) does not significantly affect audit quality. The model explains 77.4% of the variance in audit quality (Adj R² = 0.774). Conclusion: External auditor factors significantly influence audit quality. Higher audit fees and strong PAF reputation may decrease independence, while appropriate time budget pressure enhances quality. This study contributes to strengthening agency theory and providing practical recommendations for regulators and auditors. Limitations: The study is limited to one industry sector and only includes four independent variables, which may not fully capture all factors affecting audit quality. Contribution: This study contributes to the auditing literature by highlighting how external factors influence audit quality. It provides insights for auditors, regulators, and corporate management in improving audit practices and maintaining professional independence in financial reporting.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah dan Budget Ratcheting sebagai Variabel Moderasi Afli Audryna; Haryono; Juanda Astarani; Rusliyawati; Nella Yantiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9219

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Balancing Funds on Regional Expenditure, with Budget Ratcheting as a moderating variable. The research was conducted on the Provincial Government of West Kalimantan for the period 2021–2023 using a quantitative approach and multiple linear regression analysis. The results showed that only Balancing Funds had a significant and positive effect on Regional Expenditure, indicating the strong dependence of regional financing on central government transfers. Meanwhile, PAD had no significant effect, suggesting limited fiscal independence in the province. Furthermore, the Budget Ratcheting variables (X1_Z and X2_Z) did not significantly moderate the relationship between PAD and Balancing Funds with Regional Expenditure. These findings highlight the need for improved local revenue management and more performance-based budgeting to reduce dependency and inefficiency in fiscal policy.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah dan Budget Ratcheting sebagai Variabel Moderasi Afli Audryna; Haryono; Juanda Astarani; Rusliyawati; Nella Yantiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9219

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Balancing Funds on Regional Expenditure, with Budget Ratcheting as a moderating variable. The research was conducted on the Provincial Government of West Kalimantan for the period 2021–2023 using a quantitative approach and multiple linear regression analysis. The results showed that only Balancing Funds had a significant and positive effect on Regional Expenditure, indicating the strong dependence of regional financing on central government transfers. Meanwhile, PAD had no significant effect, suggesting limited fiscal independence in the province. Furthermore, the Budget Ratcheting variables (X1_Z and X2_Z) did not significantly moderate the relationship between PAD and Balancing Funds with Regional Expenditure. These findings highlight the need for improved local revenue management and more performance-based budgeting to reduce dependency and inefficiency in fiscal policy.

DETERMINANTS OFF COMPANY VALUE AND PROFITABILITY AS A MEDIATOR Tomi Sutoro; Nella Yantiana; Sari Rusmita
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 3 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i3.1206

The purpose of this study was to determine the effect of profitability mediating company size and capital structure on company value in Industrial Companies Processing Raw Materials and Services in the Indonesia Stock Exchange. The population in this study was 60 companies, and the number of samples of these research companies was 36 companies selected using a purposive sampling method with criteria, namely companies that provide complete financial reports for 2018-2022 and conduct initial public offerings before 2018-2022. The data analysis technique used SPSS version 25: descriptive statistics, classical assumption test, multiple regression analysis, correlation coefficient and determination, hypothesis testing, Sobel test, and path analysis. The results showed that company size and capital structure positively affect profitability, and company size and capital structure positively affect company value; profitability mediates company size and capital structure and has a positive effect on company value.

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