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All Journal Moneter : Jurnal Keuangan dan Perbankan
Ni Made, Sri Ayuni
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Computer Science & IT Economics, Econometrics & Finance

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The Effect of Company Size, Company Age and Profitability on Earnings Management Ni Made, Sri Ayuni; Novita Sari, Ni Luh Seni; Novi Budiasni, Ni Wayan
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.498

Abstract

To find out the effect of company size, company age and profitability on earnings management is the target through this research at PT Edie Arta Motor Indonesia Branch Bungkulan. By using anuaall reports for fifth years consisting of 2018 to 2022. The analysis technique tested through several analyses, namely multiple linear regression, classical assumptions and hypotheses, model feasibility test.The results showed that company size had a negative and significant effect on earnings management at PT Edie Arta Motor Indonesia Branch Bungkulan, the size of a company can greatly influence the occurrence of earnings management practices, which can be seen from the overall assets owned by the company, it is very possible for earnings management practices to occur in the company. There is a positive effect of company age on earnings management PT Edie Arta Motor Indonesia Branch Bungkulan with the age owned by a company in running its business as seen from how much income or income the company earns every day, with this the company will be able to continue to grow along with the addition of assets or facilities (equipment) owned by the company. Profitability have a negative impact or influence on its profit management PT Edie Arta Motor Indonesia Branch Bungkulan with the profitability of the company being able to help the company continue to grow every month, the profitability of the company really helps company owners in knowing how far their company can compete with others.
Softskill Training , Outbound Training And Knowledge Sharing On The Performance Of Perumdam Tirta Hita Buleleng Employees Yudi Prastiwi, Ni Luh Putu Eka; Didiet Prayogo, Nyoman; Ni Made, Sri Ayuni; Widnyani, Ni Made
Moneter: Jurnal Keuangan dan Perbankan Vol. 11 No. 2 (2023): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v11i2.497

Abstract

This test has results to see whether soft skill training , outbound training, along with knowledge sharing have an impact on the performance of Tirta Hita Buleleng employees. This test was carried out at the Tirta Hita Buleleng Regional Drinking Water Company. The population used in this test is all employees who work at Perumdam Tirta Hita Buleleng, namely 75 employees. The rating scale uses a Likert scale which then the data obtained is processed using multiple linear regression analysis techniques. in this test the findings obtained were 1) the more consistent the soft skill training was , the more employee performance at Perumdam Tirta Hita Buleleng 2) the more consistent outbound training was carried out regularly, resulting in increased employee performance at Perumdam Tirta Hita Buleleng. 3) The more knowledge sharing is carried out , so that the performance of employees at Perumdam Tirta Hita Buleleng increases.
Co-Authors Didiet Prayogo, Nyoman Ni Wayan Novi Budiasni . Novita Sari, Ni Luh Seni Widnyani, Ni Made Yudi Prastiwi, Ni Luh Putu Eka