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Desi Sunarti
Sekolah Tinggi Ilmu Ekonomi Kusumanegara
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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THE EFFECT OF CASH HOLDING, DEVIDEND PAYOUT RATIO, COMPANY SIZE AND COMPANY VALUE ON PROFIT EQUALIZATION Diah Nurdiana; Desi Sunarti; Bambang Subiyanto
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 4 (2026): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i4.3990

Abstract

Profit equalization is one of the profit management practices carried out by companies to reduce profit fluctuations so that financial performance looks more stable in the eyes of investors. This practice can be influenced by various internal factors of the company, such as the level of cash holding, dividend payout ratio, company size, and company value. This study aims to analyze the influence of cash holding, dividend payout ratio, company size, and company value on profit equalization in property and real estate companies listed on the Indonesia Stock Exchange for the 2018–2022 period. The research uses a quantitative approach with secondary data in the form of the company's annual financial statements obtained through the Indonesia Stock Exchange and the official website of each company. The research sample was determined using the purposive sampling technique so that 10 companies were obtained with a total of 50 observations. Data analysis was carried out using multiple linear regression with the help of SPSS software version 26 after going through descriptive statistical testing, classical assumption test, determination coefficient, t-test, and F test. Simultaneously, the four independent variables have a significant effect on profit equalization. These findings suggest that company characteristics, particularly company size and dividend policy, are important factors influencing companies' tendency to engage in profit equalization practices.
THE EFFECT OF CAPITAL STRUCTURE, THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE, AND AUDIT QUALITY ON THE COMPANY'S VALUE Diah Nurdiana; Afly Yessie; Desi Sunarti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3310

Abstract

This study aims to analyze the influence of capital structure, the implementation of good corporate governance (which is proxied through institutional ownership, managerial ownership, and independent board of commissioners), and audit quality on company value. The main problem of this study arises because of the inconsistent results of previous research on factors that affect the value of companies, especially in the property and real estate sectors in Indonesia. The research method used is quantitative with a descriptive approach. Secondary data was obtained from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The sampling technique used purposive sampling with the criteria of companies that reported complete financial statements during the study period. Data analysis was carried out using multiple linear regression through SPSS version 26 with classical assumption test, partial test (t), simultaneous test (F), and determination coefficient (Adjusted R²). The results of the study show that the capital structure has a significant positive effect on the value of the company; institutional ownership and an independent board of commissioners have a significant positive effect; managerial ownership has no significant effect; Meanwhile, audit quality has a positive effect on the company's value. In conclusion, the better the capital structure, corporate governance, and audit quality, the higher the value of companies in the property and real estate sectors on the IDX.Keywords: Capital Structure, Good Corporate Governance, Audit Quality, Company Value
Co-Authors Afly Yessie Bambang Subiyanto Diah Nurdiana