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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Dyah Ayu Retno Inten
Fakultas Ekonomi Universitas Krisnadwipayana
Economics, Econometrics & Finance

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PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN HUTANG TERHADAP SOLVABILITAS Dyah Ayu Retno Inten
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 2 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i2.385

Abstract

This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The research instrument this time is secondary data in the form of annual financial statements from the company. The population of this research is all manufacturing companies listing on the Indonesia Stock Exchange in 20162018, with a total population of 158 companies. Samples taken as many as 89 companies using purposive sampling. The results obtained from this study are inventory turnover variables have an influence on solvency. The variable Payable turnover has a negative effect on solvability.
OTHER COMPREHENSIVE INCOME DAN LEVERAGE PADA REAL EARNING MANAGEMENT Dyah Ayu Retno Inten
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.976

Abstract

This study aims todetermine the effect of other comprehensive income and leverageon real earnings management in manufacturing companies in thepharmaceutical sub-sector listed on the IDX for the period 2020-2024. This study uses a quantitative method, and the type of data used is secondary data. The population in this study is allmanufacturing companies in the pharmaceutical sub-sector listed on the IDX for the period 2020-2024, totaling 50 samples. Sampling in this study used the purposive sampling technique. The results of the studyconclude that partially, the disclosure of other comprehensiveincome has a significant negativeeffect on real earnings management, while leverage is not significant on realearnings management. Simultaneously, the disclosure of othercomprehensive income and leverage does not have a simultaneous effecton real earnings management. The implication for company managementis that it is expected to increase the transparency of financial reports as a whole andstrengthen the quality of financial reporting to maintain the trust of investors andother stakeholders.
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