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All Journal Economics, Business and Management Science Journal
Winarti, Aulia
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Economics, Econometrics & Finance

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Faktor – Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Winarti, Aulia; Ramashar, Wira; Aristi, Mentari Dwi
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.780

Abstract

This study aims to determine the effect of information asymmetry, free cash flow, earning power, and bonus plans on profit management in Transportation and Logistics companies listed on the Indonesia Stock Exchange in 2021-2023. This study uses a data collection method in the form of financial reports obtained through www.idx.co.id. The population in this study were all companies listed on the Indonesia Stock Exchange, totaling 943 companies. The sampling technique in this study used the purposive sampling method with a sample size that met the criteria of 15 companies in 3 years of observation so that a sample size of 45 data was obtained. This study uses multiple linear regression analysis with the help of SPSS 25. The results of the study indicate that information asymmetry, free cash flow, and earning power have an effect on earnings management in Transportation and Logistics companies listed on the Indonesia Stock Exchange. The bonus plan does not affect earnings management in Transportation and Logistics companies listed on the Indonesia Stock Exchange.
Pemanfaatan Teori Signal dalam Bidang Akuntansi: Literatur Review Nur, Syarifah; Suciyanti, Velissa Nadia; Winarti, Aulia; Azmi, Zul
Economics, Business and Management Science Journal Vol 4, No 2 (2024): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v4i2.564

Abstract

Studi ini bertujuan meneliti pemanfaatan teori signaling dalam bidang akuntansi. Teori signal dapat menjelaskan mengapa asismetri informasi terjadi, menjelaskan pentingnya informasi bagi pemangku kepentingan. Penelitian kualitatif deskriptif ini menggunakan pendekatan tinjauan pustaka sistematis dalam tiga tahap: pelaporan tinjauan, perencanaan tinjauan, dan pelaksanaan tinjauan. Dengan menggunakan database Google Scholar, kata kunci “teori signal" digunakan untuk menghasilkan hasil pencarian literatur, yang mencakup artikel yang telah dipilih dan terindeks sinta. Hasil menunjukkan bahwa peranan teori signal dalam menangani isu dalam bidang akuntansi sangat penting. Isu yang terkait seperti Corporate Social Responsibility (CSR), Debt To Equity Ratio (DER) dan Deviden Payout Ratio (DPR), nilai perusahaan, penghindaran pajak, reaksi pasar saham,profitabilitas dan ukuran perusahaan,prediksi peringkat obligasi, return saham,kinerja keuangan dan audit delay.
Co-Authors Aristi, Mentari Dwi Azmi, Zul Nur, Syarifah Ramashar, Wira Suciyanti, Velissa Nadia