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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Kajian Akuntansi Accounting and Business Journal JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Innovative: Journal Of Social Science Research Jurnal Ekonomi Manajemen Akuntansi Jurnal Kewirausahaan Bukit Pengharapan Journal Accounting International Mount Hope Journal of Management and Economics Research
Listiorini
Universitas Harapan Medan
Aerospace Engineering Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen

 1 
Pengaruh Likuiditas, Leverage dan Profitabilitas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2016-2022 Desi Qonita; Listiorini Listiorini; Liza Novietta
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the effect of Liquidity, Leverage, Profitability on Quality Of Income with Company Size as a moderating variable. This type of research is a type of quantitative research. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used was purposive sampling with a sample of 59 companies with 5 years of observation so that the total sample was 295. The data analysis technique of this research used Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) using residual test.The results of this study indicate that Liquidity and Profitability have a significant effect on Quality Of Income, while Leverage have no effect on Quality Of Income. Company Size is able to moderate the influence of Liquidity, Leverage and Profitability on Quality Of Income in Manufacturing Companies listed on the Stock Exchange. Indonesian Securities 2016-2020 Period.
Pengaruh Return on Asset, Leverage, Ukuran Perusahaan terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderating pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2017-2021 Dina Aulia; Kersna Minan; Listiorini Listiorini
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine and analyze the effect of return on assets, leverage, firm size on earnings management with managerial ownership as a moderating variable. The approach used in this research is a quantitative approach. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used purposive sampling totaling 21 companies. Data collection techniques in this study using documentation techniques. The data analysis technique in this study used Moderating Least Square using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program.The results of this study prove that directly return on assets, leverage, firm size has no effect on earnings management, managerial ownership is not able to moderate the effect of return on assets, leverage, firm size has no effect on earnings management.
Co-Authors Abdul Rahman Ade Indah Sari Afwan Habib Anni Farida Harahap Azhar, Karya Satya Azhar, M. Karya Satya Cahya, Dewi Etika DELIANA DELIANA Desi Desi Desi Ika Desi Qonita Devi Masitha, Hani Dina Aulia Erista Marpaung Fatina, Amira H. Kersna Minan Ika, Desi Iman Indrafana KH Kersna Minan Lestari, Bunga Indah Liza Novietta Maymunah Ghavira Miftahul Jannah Nur Setya Murni Muhammad Karya Satya Muhammad Karya Satya Azhar Putri, Rani Andira Rangkuti, Rara Beby Fahira Refvisya Nur Ilhami Rizki Syahputra Ruswan Nurmadi Saputra, Muhammad Zein Simatupang, Riqqah Hasanah Syamsul Bahri Arifin Yani Suryani