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INDONESIA
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Published by Universitas Ibn Khaldun Bogor
ISSN : 18582214     EISSN : 26547880     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal NERACA KEUANGAN atau NERACA adalah jurnal ilmiah yang menitikberatkan pada pengembangan ilmu akuntansi pada umumnya, sesuai namanya jurnal ini dimaksudkan untuk dapat memberikan inovasi pada perkembangan teknologi dan ilmu akuntansi dengan memberikan informasi informasi praktis hasil pemikiran dan penelitian para pakar akuntansi.
Arjuna Subject : -
Articles 13 Documents
 1   2 
Search results for , issue "Vol. 20 No. 2 (2025)" : 13 Documents clear
Earning Management: The Role of Corporate Governance, Reputation and Financial Distress Suhaemi, Ujang; Hidayah, Nurul
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19840

Abstract

This study is motivated by the importance of implementing Good Corporate Governance (GCG) and maintaining a strong corporate reputation in managing earnings, particularly when companies are experiencing financial distress. The primary objective of this research is to examine the effects of GCG and corporate reputation on earnings management, as well as to investigate the moderating role of financial distress in these relationships. A quantitative approach was employed using panel data, with a sample consisting of 28 consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The data analysis technique used was panel data regression with moderation testing. The results indicate that both GCG and corporate reputation have a significant effect on earnings management, with significance levels below 5%. Moreover, financial distress was found to weaken the influence of GCG on earnings management, while strengthening the impact of corporate reputation on earnings management practices. These findings suggest that a company's financial condition plays a crucial role in determining the effectiveness of GCG and corporate reputation in influencing earnings management behavior. The conclusion of this study highlights the critical importance of adhering to sound governance principles and cultivating a strong corporate reputation, especially when facing financial pressure.
The Influence of Firm Size and Dividend Policy on Stock Price Volatility in the Properties & Real Estate Sector Listed on the Indonesia Stock Exchange Al-Rasyid, Akhmad Maslan Triananda Surya; Kusumawati, Yulia Tri; Anshari, Rahman
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.20731

Abstract

This think about examines stock cost instability within the property and genuine bequest segment recorded on the Indonesia Stock Trade, centering on two fundamental factors: firm estimate and profit approach. The objective of this inquire about is to decide whether firm measure and profit arrangement impact stock cost instability inside the division. A quantitative approach was utilized utilizing auxiliary information inferred from the yearly money related reports of companies amid the 2023–2024 period. The information were analyzed utilizing different direct relapse. The discoveries show that firm measure contains a critical negative impact on stock cost instability, proposing that bigger companies tend to encounter more steady stock costs. On the other hand, profit approach does not have a critical impact on stock cost instability, suggesting that it isn't however a overwhelming figure in forming speculator discernments when making speculation choices. These comes about infer that firm measure can be considered a chance marker in venture examination, whereas profit approach may not be a essential thought for speculators within the property division.
The Effect of Capital Structure and Company Size on Earnings Growth in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) Khairunnisa, Namirah; Nurfadillah, Mursidah; Saputra, Praja Hadi
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.20732

Abstract

This consider points to analyze the impact of capital structure and company measure on benefit development in nourishment and refreshment segment companies recorded on the Indonesia Stock Trade (IDX) for the 2019-2023 period. The strategy utilized could be a quantitative approach with different straight relapse examination strategies. The inquire about test comprised of 25 companies chosen through purposive testing. The comes about appeared that both somewhat and at the same time, capital structure and company estimate had no noteworthy impact on profit development. This finding demonstrates that profit development is more affected by other components exterior the factors examined.

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