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All Journal Jurnal Ekonomika Dan Bisnis Jurnal Ekonomika Manajemen Dan Bisnis Journal of Artificial Intelligence and Digital Business
Ahmad, Nice Agustin
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Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering

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Pengaruh Cash Holding Dan Financial Leverage Terhadap Income Smoothing (Studi Empiris Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI tahun 2019-2023) Ahmad, Nice Agustin; Sinulingga, Wydia Natassa Br; Aminah, Aminah; Aspuri, Muhamad; Dalimunthe, Ibram Pinondang
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2491

Abstract

This study attempts to explore the influence of two main factors, Cash Holding and Financial Leverage, on Income Smoothing practices in the Transportation and Logistics sector listed on the Indonesia Stock Exchange in the period 2019 to 2023. With a quantitative approach and secondary data, this study selects samples based on purposive sampling from a population consisting of 37 companies, which ultimately resulted in 18 company samples. The Eckel Index is used to measure Income Smoothing, while the relationship between independent and dependent variables is tested using logistic regression through Eviews 12.0 software. The results of the study indicate that Cash Holding and Financial Leverage, as measured by the Debt to Equity Ratio (DER), have a significant influence on Income Smoothing.
Analisis Mediasi Kinerja Keuangan dalam Pengaruh Green Accounting terhadap Nilai Perusahaan Ahmad, Nice Agustin; Aspuri, Muhamad; Adawiyah, Syaripatul; Putri, Dhea; Letsoin, Supyati
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3243

Abstract

Climate change issues and sustainability regulations have encouraged companies to implement green accounting. However, the effectiveness of its implementation in enhancing firm value remains debated, particularly in the consumer non-cyclicals sector, which is highly exposed to environmental and social pressures. This study aims to analyze the effect of green accounting on firm value, with financial performance as a mediating variable. The research was conducted on consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Green accounting was measured using the disclosure coverage level based on the GRI 300 series, financial performance was proxied by Return on Assets (ROA), and firm value was measured using the Tobin’s Q ratio. This study employed a quantitative associative approach with an explanatory research design. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The results show that green accounting does not significantly affect firm value or financial performance. Furthermore, financial performance does not have a significant effect on firm value and does not mediate the relationship between green accounting and firm value. The practical implication of these findings suggests that companies need to enhance the substantive quality of green accounting practices to positively impact profitability and investor perception. Academically, this study offers opportunities for future research by incorporating control variables such as firm size, leverage, or ESG scores to strengthen the model.
Pengaruh Komite Audit dan Kepemilikan Institusional Terhadap Kualitas Laba Aini, Latifah Nazwa; Sundari, Jurika; Ahmad, Nice Agustin; Aspuri, Muhamad; Saputri, Tia Nanda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4391

Abstract

Pemahaman terkait pentingnya menjaga tata kelola untuk meningkatkan kualitas laba perusahaan sangatlah penting. Penelitian ini bertujuan untuk menganalisis pengaruh komite audit dan kepemilikan institusional terhadap kualitas laba. Sumber data penelitian ini adalah data sekunder, yaitu data yang diperoleh secara tidak langsung melalui media perantara. Data sekunder yang digunakan dalam penelitian ini berupa laporan keuangan tahunan atau annual report perusahaan sektor consumer non cyclical yang terdaftar di Bursa Efek Indonesia periode 2024. Metode dalam penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga memperoleh 105 perusahaan dengan 1 tahun pengamatan (105 observasi). Analisis data menggunakan analisis regresi data panel dengan menggunakan software Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial, komite audit tidak berpengaruh terhadap kualitas laba. Sedangkan, variabel kepemilikan institusional berpengaruh negatif terhadap kualitas laba. Secara simultan, keseluruhan variabel independen berpengaruh terhadap kualitas laba. Temuan ini menunjukkan bahwa komite audit tidak mampu mencegah atau mendeteksi praktik manajemen laba, sehingga keberadaannya tidak berkontribusi nyata terhadap kualitas informasi laba yang dihasilkan perusahaan. Selain itu, keberadaan institusi sebagai pemegang saham tidak selalu berfungsi efektif dalam melakukan pengawasan terhadap manajemen. Dalam beberapa kasus, investor institusional bersifat pasif atau memiliki hubungan tertentu dengan manajemen sehingga tidak mendorong terciptanya praktik pelaporan keuangan yang transparan. Akibatnya, manajemen memiliki ruang lebih besar untuk melakukan manajemen laba demi memenuhi target kinerja jangka pendek.
Co-Authors Adawiyah, Syaripatul Aini, Latifah Nazwa Aminah Aminah Aspuri, Muhamad ibram pinondang dalimunthe, ibram pinondang Letsoin, Supyati putri, dhea Saputri, Tia Nanda Sinulingga, Wydia Natassa Br Sundari, Jurika