Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal JURNAL LENTERA AKUNTANSI
Mukhlizul Hamdi
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN TEKNOLOGI Nila Sapit Tri; Fauziati, Popi; Mukhlizul Hamdi
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1345

Abstract

This study aims to examine the influence of managerial ownership, institutional ownership, growth opportunity, profitability, and leverage on accounting conservatism. The population in this research consists of 47 technology companies listed on the Indonesia Stock Exchange, with a purposive sampling method resulting in 18 companies as the research sample. The observation period is 3 years, from 2020 to 2022, with a total of 54 samples. This study uses multiple linear regression analysis with the help of SPSS version 29. The research results show that profitability has a positive effect on accounting conservatism. The variables of managerial ownership, institutional ownership, growth opportunity, and leverage do not have an effect on accounting conservatism.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING Regina Marialisa Lombo; Popi Fauziati; Mukhlizul Hamdi
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.1147

Abstract

This study aims to determine the effect of insider owneship on firm value with financial performance and debt policy as mediation. The population in this study were technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023 and this sample consisted of 30 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is quantitatived using SEM-PLS version 3.29. The results of the determination test show that the independent variables has no effect on dependent variables. The results of hypothesis testing show that: 1) insider ownership has no effect on firm value. 2) ownership structure has an effect on financial performance. 3) ownwehsip structure has no effect on debt policy. 4) financial performance has no effect on firm value. 5) debt policy has an effect on firm valiue. 6) ownership structure has no effect on firm value with financial performance as mediation. 7) ownership structure has no effect on firm value with debt policy as mediation.
Co-Authors Fauziati, Popi Nila Sapit Tri Popi Fauziati Regina Marialisa Lombo