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Impact of Company Size, Profitability, Leverage, and Firm Value on Earnings Smoothing Saktiwibowo, Najat Rinno; Nasongko, Noer
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2039

Abstract

The purpose of this study is to examine the effects of firm valuation, profitability, size, and financial leverage on earnings smoothing in companies that are listed on the Indonesia Stock Exchange (IDX) MNC36 Index between 2017 and 2022. The study utilised a quantitative methodology, utilising secondary data obtained from the annual reports of MNC36 Index companies. 36 businesses were included in the study; these were chosen based on three criteria: they used Rupiah currency, had consecutive yearly financial reports available, and were consistently included on the MNC36 Index. Using SPSS software, a logistic regression analysis was performed to assess the model's fit using the Hosmer and Lemeshow Goodness of Fit Test. These theories are refuted by the data, which show that firm size and profitability have no discernible effects on earnings smoothing. On the other hand, financial leverage and company value play a crucial role, since they stimulate management to employ earnings smoothing as a risk mitigation strategy and improve investor perception
Water Resources Management in the Islamic Economics Perspective Arifin, Atwal; Mujiyati, Mujiyati; Nasongko, Noer; Sholahuddin, Muhammad
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Islamic Economic Principles prevent damage and realize the benefit that is maintained for humanity, nature and the environment. This paper presents literature and empirical studies regarding the management of water resources in an Islamic perspective. Literature study is divided into three main sections. The first part is a preliminary study of the concept of water resources management between the Islamic economic system and the conventional economic system. The second presents a discussion of optimizing water resources to meet community and environmental needs and increase village and regional income. The third part that have been carried out regarding the management of water resources in Indonesia. The method used in this study the literature review method, analyzed by content analysis supported by NVivo software. The results of the study are that there an equation but it is a fundamental difference in water resources in the conventional economy compared to the Islamic economy. Besides that, the management of water resources using the Village Owned Enterprise (VOE) model is able to optimize the management of water resources for many people. There is still little review of water resources in the perspective of Islamic Economics. Therefore, an in-depth study is needed to find the VOE success factor model in air resources management in Klaten as well as efforts to find an air resource management model with an Islamic Economics perspective.