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This Author published in this journals
All Journal AKUNTABILITAS International Conference on Law, Business and Governance (ICon-LBG) International Conference on Education and Language (ICEL) International Conference on Engineering and Technology Development (ICETD) Journal of Accounting Inaba
Sarjito Surya
STIE Gema Widya Bangsa
Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

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Journal : AKUNTABILITAS

 1 
PENGARUH EARNING POWER TERHADAP EARNING MANAGEMENT Sarjito Surya; Dedi Rossidi Soetama; Ruly Ruliana
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.253 KB) | DOI: 10.15408/akt.v9i1.3587

Abstract

The aim of this research is to examine how big the effect of Earning Power based on Return on Assets (ROA dimension) toward Earning Management based on Discretionary Accruals (DAC dimension,).This research are using primary data, monthly financial reports on January to July 2014. The analytical method used is simple regression analysis which consists of classical assumption (autocorrelation test) and test of hypotheses (coefficient of determination and t test).The results from this research there is significantly positve effecting between Earning Power toward Earning Management from autocorrelation test with57.91%.DOI: 10.15408/akt.v9i1.3587
Pengaruh Perputaran Kas dan Perputaran Persediaan Terhadap Profitabilitas Sarjito Surya; Ruly Ruliana; Dedi Rossidi Soetama
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v10i2.6139

Abstract

A discussion about the influence of cash turnover and inventory turnover toward profitability still shows inconsistencies. Therefore, this study is conducted to know the relationship between the cash turnover and inventory turnover on profitability and also how big the relationship is. This study was conducted at automotive and allied products in periods of 2010 – 2013 with a total study population of 18 (eighteen) companies registered in the Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling and acquired 8 (eight) samples of companies. The analysis technique used is multiple linear regressions, both partial (t test) and simultaneous test (F test). The dependent variable is profitability while the independent variable is cash turnover and inventory turnover. The results of this study show both simultaneous and partialtest on cash turnover and inventory turnover do not have a significant effect on profitability.
Co-Authors Dedi Rossidi Soetama Dedi Rossidi Soetama Ramadhan, Muhammad Mulia Reza Kurniawan Ruly Ruliana Ruly Ruliana Somantri, Asep Tuntun Ariadi Sukanta Wahyudin, Dikdik