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All Journal Jambura Accounting Review JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JURNAL AKUNTANSI DAN BISNIS Jurnal Inovasi Akuntansi Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD)
Taufiq Andre Setiyono
Universitas BPD
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH FINANCIAL DISTRESS DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI: (Studi Empiris Pada Perusahaan Sektor Bahan Dasar Yang Terdaftar Di BEI Periode Tahun 2021-2023) Nazarina Aulia; Taufiq Andre Setiyono
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.609

Abstract

This study aims to examine the effect of financial distress and profitability on earnings management with audit quality as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study consists of 103 basic materials sector companies. Out of 103 companies, only 38 companies met the criteria. The observation period for this study spans 3 years, from 2021 to 2023, resulting in a final data of 114 companies. Sampling was conducted using the purposive sampling technique. The study employs Moderated Regression Analysis (MRA) processed through the IBM SPSS 27 application. The results show that, partially, financial distress has a significant negative effect on earnings management, profitability has a significant positive effect on earnings management, audit quality strengthens the effect of financial distress on earnings management, and audit quality does not moderate the effect of profitability on earnings management. Investors and creditors should be more cautious in allocating and lending their funds. They should also consider audit quality in their decision-making process.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN: (Studi Empiris Pada Perusahaan Sektor Teknologi yang Terdaftar di BEI Periode 2021-2023) Faiqotul Himmah; Taufiq Andre Setiyono
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.610

Abstract

This study aims to empirically determine and examine the effect of profitability, capital structure, firm size, and company growth on firm value as measured by Tobins’Q. The population in this study are technology sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2021 to 2023, namely 27 companies. This study uses secondary data obtained from the company’s financial statements and this type of research is quantitative research. Determination of the sample using purposive sampling method using certain criteria and obtained 11 technology sector companies are obtained as research samples. The data analysis method used is multiple linear regression analysis using the IBM SPSS version 25 program. The results of this study indicate that profitability measured by Return on Equity (ROE) has a significant positive effect on firm value. Meanwhile, capital structure measured by Debt to Equity (DER) have no effect on firm value. Firm size have no effect on firm value. And company growth have no effect on firm value.
Co-Authors Dita Anis Purwaningsih Faiqotul Himmah Khafidaturofiah Khafidaturofiah Khoirul Attiq Kristi Ratnajunita Lokananta Puspa Indrian Mekani Vestari Muhammad Yusuf Muliawan Hamdani Nazarina Aulia Rudi Suryo Setyo Pantawis Sofa Dwi Chasanah Sulistyo Sri Rahayu Suryakusuma Kholid H VERA ROMANDHON