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All Journal Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX
Suriani Br. Ginting
Universitas Mikroskil
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, PROFITABILITAS DAN AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN NON KEUANGAN Suriani Br. Ginting; Anita Tarihoran
Jurnal Ilmu Manajemen METHONOMIX Vol 6 No 2 (2023): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol6No2.pp135-143

Abstract

This research aims to determine and analyze the influence of Leverage, Liquidity, Company Size, Profitability and Tax Aggressiveness on Social Responsibility Disclosure in Non-Financial Companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population in this research is non-financial companies. The sampling method used was the purposive sampling method and a research sample of 130 was obtained. This research used Multiple Linear Regression analysis testing. The results of the analysis show that simultaneously Leverage, Liquidity, Company Size, Profitability and Tax Aggressiveness have a significant effect on Social Responsibility Disclosure. Partially, Liquidity has an effect on Social Responsibility Disclosure, but Leverage, Company Size, Profitability and Tax Aggressiveness have no effect on Social Responsibility Disclosure in non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020 period.
Peran Ukuran Perusahaan dalam Memoderasi Hubungan Profitabilitas, Likuiditas dan Struktur Modal dengan Kualitas Laba Suriani Br. Ginting; Anita Tarihoran; Robinhot Gultom
Jurnal Ilmiah METHONOMI Vol. 10 No. 1 (2024): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol10No1.pp38-50

Abstract

This research aims to determine and analyze the role of company size in moderating the relationship between profitability, liquidity capital structure, and earnings quality. The research object is a manufacturing company listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique was carried out using purposive sampling and a sample of 72 companies was obtained. The data analysis method is multiple linear regression analysis and absolute difference value testing using the SPSS data processing application. The research results show that capital structure has a significant effect on earnings quality, but profitability and liquidity do not have a significant effect on earnings quality. The results of the moderation test show that company size is unable to moderate the relationship between profitability, liquidity capital structure, and earnings quality.
Peran Kepemilikan Manajerial dalam Memoderasi Hubungan Profitabilitas, Likuiditas dan Struktur Modal dengan Kualitas Laba Suriani br. Ginting; Anita Tarihoran; Robinhot Gultom
Jurnal Ilmiah METHONOMI Vol. 11 No. 2 (2025): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol11No2.pp123-132

Abstract

This study aims to determine and analyze the role of managerial ownership in moderating the relationship between Profitability, Liquidity, and Capital Structure with Earnings Quality. The research subjects were manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling technique used was purposive sampling, with 62 companies meeting the criteria, resulting in 248 observations. The analysis method used was a two-stage approach using the SmartPLS application. The results showed that Profitability, Liquidity, and Capital Structure did not significantly influence earnings quality. The results of the moderation test indicated that managerial ownership was unable to moderate the relationship between Profitability, Liquidity, and Capital Structure with earnings quality.
Peran Profitabilitas dalam Memoderasi Hubungan Ukuran Perusahaan, Likuiditas dan Leverage dengan Kualitas Laba Suriani br. Ginting; Robinhot Gultom
Jurnal Ilmu Manajemen METHONOMIX Vol 9 No 1 (2026): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol9No1.pp59-67

Abstract

This study aims to determine and analyze the role of profitability in moderating the relationship between company size, liquidity, and leverage with earnings quality. The objects of this study were manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique used was purposive sampling, resulting in a sample of 73 companies. The data testing method used in this study was the Two-Stage Approach test using a data processing application tool in the form of SmartPLS. The results showed that leverage had a significant effect on earnings quality, but company size and liquidity did not have a significant effect on earnings quality. The results of the moderation test showed that profitability was able to moderate the relationship between leverage and earnings quality but was unable to moderate the relationship between liquidity and capital structure with earnings quality.
Co-Authors Anita Tarihoran Robinhot Gultom