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INDONESIA
Jurnal Akuntansi Kompetif
Published by Komunitas Manajemen Kompetitif
ISSN : 26225379     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) published by Komunitas Manajemen Kompetitif. This journal published thrice in January and July. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of accounting problems.
Arjuna Subject : -
Articles 392 Documents
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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN KOMITE AUDIT TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Raja Simatupang, Mula Lumban; Hutapea, Herti Diana; Siboro, Danri Toni
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2780

Abstract

This study aims to determine the effect of profitability, leverage, company size, and audit committee on income smoothing in banking companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This study was conducted at banking companies. Data was accessed through the website www.idx.co.id.The sampling technique used purposive sampling, resulting in a population of 47 companies. A sample of 17 companies was obtained with an observation period of three (3) years. Therefore, the total number of data collected in banking companies was 51, meeting the research criteria. This is a quantitative study using secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The analysis techniques used descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-tests, and coefficient of determination tests. Data processing was performed using SPSS 26 (Statistical Package for the Social Sciences) software.The results of the study indicate that profitability, leverage, and company size have no effect on income smoothing. Meanwhile, the audit committee significantly influences income smoothing. This means that the size of a bank's profits does not automatically drive management to engage in income smoothing. A company's debt level has also not been shown to be the primary reason for income smoothing. Companies of all sizes, both large and small, have similar tendencies toward income smoothing practices. The audit committee within a bank significantly impacts how the bank manages its profit stability.
PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DEVIDEN, KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sinaga, Jannes; Sihombing, Halomoan; Siboro, Danri Toni
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2781

Abstract

This study aims to determine the effect of investment decision (PER), dividend policy (DPR), and debt policy (DER), partially and simultaneously on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2022–2024 period. The period used in this study was three years, from 2022 to 2024. The sample was taken using a purposive sampling method. The population in this study consisted of all manufacturing companies in the food and beverage sub-sector that were listed and still listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on predetermined criteria, several companies were obtained as research samples with an observation period of three years (2022–2024). The data were analyzed using multiple linear regression. Based on the results of data analysis, it can be concluded that investment decision (PER) has a positive and significant effect on firm value with a t-value of 5.393 and a significance value of 0.000, therefore the first hypothesis is accepted. Dividend policy (DPR) has a negative and significant effect on firm value with a t-value of -2.145 and a significance value of 0.036, therefore the second hypothesis is accepted. Debt policy (DER) has a negative and significant effect on firm value with a t-value of -2.452 and a significance value of 0.017, therefore the third hypothesis is accepted. The goodness of fit test shows that investment decision (PER), dividend policy (DPR), and debt policy (DER) simultaneously affect firm value. This is indicated by the F-value of 12.492 and a significance value of 0.000. The coefficient of determination (R²) of 0.388 indicates that the influence of investment decision (PER), dividend policy (DPR), and debt policy (DER) on firm value is 38.8%, while the remaining 61.2% is explained by other variables not examined in this study

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