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INDONESIA
Equivalent : Journal of Economic, Accounting and Management
Published by CV. Doki Course and Training
ISSN : 29868777     EISSN : 29858089     DOI : https://doi.org/10.61994/equivalent
Core Subject : Economy,
Economics, Econometrics & Finance
Focus - Equivalent : journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training. The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. Scope - Equivalent : journal Of Economic, Accounting and Management calls for scientific articles on Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 185 Documents
 13   14   15   16   17 
Pengaruh Penerapan Akuntansi Berbasis Akrual Terhadap Kualitas Laporan Keuangan (Studi Kasus Pemerintah Kota Palembang) Fipiariny. S; Rahmi Aminus
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1138

Abstract

Abstract : This study aims to analyze the effect of accrual-based accounting implementation on the quality of local government financial reports. Accrual-based accounting has begun to be implemented in the Indonesian government as mandated by Government Regulation No. 71 of 2010. This study uses a quantitative approach with a survey method through the distribution of questionnaires to employees involved in the process of preparing financial reports in the Palembang City Government. The results show that the implementation of accrual-based accounting has a significant positive effect on the quality of financial reports, which is characterized by increased transparency, relevance, and accountability. These findings support the government's efforts to improve local financial governance through public sector accounting reform. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh penerapan akuntansi berbasis akrual terhadap kualitas laporan keuangan pemerintah daerah. Akuntansi berbasis akrual mulai diterapkan di lingkungan pemerintahan Indonesia sesuai amanat Peraturan Pemerintah No. 71 Tahun 2010. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pegawai yang terlibat dalam proses penyusunan laporan keuangan di Pemerintah Kota Palembang. Hasil penelitian menunjukkan bahwa penerapan akuntansi berbasis akrual secara signifikan berpengaruh positif terhadap kualitas laporan keuangan, yang ditandai dengan peningkatan transparansi, relevansi, dan akuntabilitas. Temuan ini mendukung upaya pemerintah dalam meningkatkan tata kelola keuangan daerah melalui reformasi akuntansi sektor publik.
The Influence Of Work Motivation, Communication and Workload On Employee Performance at PT. Pegadaian Branch Negara Windrayuni, I Gusti Ayu Nina Sri; Tabita, I Dewa Ayu Tita Permata; I Gusti Agung Sasih Gayatri
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1140

Abstract

Employee performance is certainly considered crucial for a company because employee performance is a key determinant of a company's success. This study aims to determine the influence of work motivation, communication, and workload on employee performance. The research method used in this study is the quantitative method. Quantitative methods are research methodologies that rely on positivism (concrete data), specifically numerical data that will be measured using statistics as a calculation tool. The population and sample used in this study were all employees of PT. Pegadaian Negara Branch. A questionnaire was distributed to 39 respondents. This study employed a saturated sampling method to determine the sample. The data analysis techniques used were validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, f-tests, and t-tests using SPSS version 22. The results of this study demonstrate that Work Motivation (X1) partially has a positive and significant effect on Employee Performance at PT Pegadaian Negara Branch. The Communication variable (X2) partially has a positive and significant effect on Employee Performance at PT Pegadaian Negara Branch. The Workload variable (X3) partially has a positive and significant effect on Employee Performance at PT Pegadaian Negara Branch. Based on the results of the F-test analysis, it is shown that the variables Work Motivation (X1), Communication (X2), and Workload (X3) simultaneously have a positive and significant effect on Employee Performance at PT Pegadaian Negara Branch. Recommendations for PT Pegadaian Negara Branch include increasing employee motivation through reward programs and career development, improving internal communication by conducting effective communication training and opening feedback channels, and managing workload more optimally by adjusting task distribution and providing adequate resources.
Pengaruh Harga, Promosi dan Kelengkapan Fasilitas terhadap Keputusan Menginap di Vivi Residence Syariah II Palembang Ulil Amri
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1161

Abstract

Abstract : This study aims to analyze the influence of Price, Promotion, and Facility Completeness on the Decision to Stay at Vivi Residence Syariah II Palembang. The results show that simultaneously, Price, Promotion, and Facility Completeness have a positive and significant influence on the Decision to Stay, as indicated by the significance value of the F test of 0.001 (< 0.05). Partially, the Price variable has a significant influence on the Decision to Stay, with a significance value of 0.021 (< 0.05). The Promotion variable partially has a significant influence on the Decision to Stay, with a significance value of 0.002 (< 0.05). The Facility Completeness variable partially has a significant influence on the Decision to Stay, with a significance value of 0.004 (< 0.05). The coefficient of determination (R²) of 37.3% indicates that the Decision to Stay can be explained by these three variables. The remaining 62.7% is influenced by other factors not examined in this study. The regression analysis shows that the resulting regression equation is: Y = 3.048 + 0.216X1 + 0.340X2 + 0.281X3, where X₁ is Price, X₂ is Promotion, and X₃ is Facility Completeness Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh variabel Harga , Promosi dan Kelengkapan Fasilitas Keputusan Menginap  di Vivi Residence Syariah II Palembang. Hasil penelitian menunjukkan bahwa secara simultan, Harga , Promosi dan Kelengkapan Fasilitas pengaruh positif dan signifikan Keputusan Menginap   yang ditunjukkan oleh nilai signifikansi uji F sebesar 0,001 (< 0,05). Variabel Harga, secara parsial memiliki pengaruh signifikan terhadap Keputusan Menginap   , dengan nilai signifikansi sebesar 0,021 (< 0,05). Variabel promos, secara parsial memiliki pengaruh signifikan terhadap Keputusan Menginap   , dengan nilai signifikansi sebesar 0,002 (< 0,05). Variabel promosi, secara parsial memiliki pengaruh signifikan terhadap Keputusan Menginap dengan nilai signifikansi sebesar 0,004 (< 0,05). Koefisien determinasi (R²) sebesar 37,3% menunjukkan bahwa Keputusan Menginap   dapat dijelaskan oleh ketiga variabel tersebut. Sisanya sebesar 62,7% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Analisis regresi menunjukkan bahwa persamaan regresi yang dihasilkan adalah: Y = 3.048+ 0,216X1 + 0,340X2 + 0,281X3, di mana X₁ adalah Harga, X₂ adalah Promosi.dan X₃ adalah  kelengkapan fasilitas promosi.
Pengaruh Debt To Equity Ratio (DER) dan Return On Equity (ROE) Terhadap Harga Saham dengan Kebijakan Dividen Sebagai Variabel Moderasi (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Tahun 2021-2023) Dhandy Dwi Kusuma Wardana; Dewi Kirowati; Permatasari Cahyaningdyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1148

Abstract

Abstract : This study aims to analyze the influence of debt to equity ratio (DER) and return on equity (ROE) on stock prices with dividend policy as a moderation variable. The data used is secondary data that is quantitative. The analysis method used was multiple linear regression analysis using SPSS 25 software. The population of this study consists of 134 companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period, with a sample of 76 companies selected through the purposive sampling method. The results of the study show that debt to equity ratio (DER) and return on equity (ROE) have a positive influence on stock prices. In addition, dividend policies have been proven to strengthen the influence of debt to equity ratio (DER) and return on equity (ROE) on stock prices. This research provides important implications in understanding the factors that affect stock prices, in particular the role of debt to equity ratio, return on equity and dividend policy. These findings are expected to help companies improve financial performance to achieve better stock prices and assist investors in making more informed investment decisions. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh debt to equity ratio (DER) dan return on equity (ROE) terhadap harga saham dengan kebijakan dividen sebagai variabel moderasi. Data yang digunakan adalah data sekunder yang bersifat kuantitatif. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS 25. Populasi penelitian ini terdiri dari 134 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023, dengan sampel yang digunakan sebanyak 76 perusahaan yang dipilih melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa debt to equity ratio (DER) dan return on equity (ROE) memiliki pengaruh positif terhadap harga saham. Selain itu, kebijakan dividen terbukti dapat memperkuat pengaruh debt to equity ratio (DER) dan return on equity (ROE) terhadap harga saham. Penelitian ini memberikan implikasi penting dalam memahami faktor-faktor yang memengaruhi harga saham, khususnya peran debt to equity ratio, return on equity dan kebijakan dividen. Temuan ini diharapkan dapat membantu perusahaan dalam meningkatkan kinerja keuangan untuk mencapai harga saham yang lebih baik dan membantu investor dalam membuat keputusan investasi yang lebih tepat.
The Role of Strategic Sourcing on the Performance of Large Manufacturing Firms in Kenya Esther Njeri Muiruri; Noor Ismael Shale; Anthony Osoro
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1157

Abstract

Strategic sourcing is a critical supply chain driver that goes beyond the normal acquisition of goods, services, and materials, to encompass on the overall long-term business objective by optimizing value through cost, quality, efficiency, and supplier relationships. On the other hand, among the major attributes blamed to highly contribute to the stagnation and declining performance of Kenya’s manufacturing sector include high cost of production, poor quality products, and inefficiencies due to delays in production process. While strategic sourcing has been empirically proven to help in addressing these issues, its effective integration and embrace in Kenya’s manufacturing sector remains vague. This paper therefore sought to address the extent to which large manufacturing firms in Kenya have embraced strategic sourcing and whether its level of integration is correlated with the current performance status of the sector. A cross-sectional research design was used which informed a mixed method approach where both quantitative and qualitative methods were used. The study targeted 553 large manufacturing firms in Kenya, where heads of supply chain were the unit of observation. Using slovin sampling formula, a preferred sample size of 233 respondents was established where the respondents were selected using a stratified random sampling technique. A questionnaire with both closed-ended and open-ended questions was used to collect primary data, which was analyzed both quantitatively and qualitatively. The findings revealed that most of the large manufacturing firms in Kenya though recognized the essence of strategic sourcing, had ineffectively embraced it, and only relied on traditional reactive sourcing that mainly focuses on costs. It was revealed that strategic sourcing had a significant and positive (β = 0.823; P=0.000<0.05) impact on performance of large manufacturing firms in Kenya. The study concluded that the low embrace of strategic sourcing was significantly associated with the declining performance of the large manufacturing firms in Kenya. It was therefore recommended that the large manufacturing firms in Kenya through supply chain managers should go beyond the normal sourcing that primarily focuses on costs, to be more proactive and focus on value optimization in order to be competitive.
Analisis Prediksi Kebangkrutan Menggunakan Model Springate (S-Score) pada Perusahaan Telekomunikasi di Bursa Efek Indonesia 2020-2024 Cahyo Wijayanto; Diah Nurdiwaty; Andy Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1177

Abstract

Abstract : The telecommunications industry in Indonesia has experienced rapid growth in line with the increasing public demand for digital services. However, behind this growth, telecommunications companies also face financial risks that could lead to bankruptcy.  This study aims to analyze the bankruptcy potential of telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2024 using the Springate model (S-Score). The research employs a descriptive quantitative approach. The population consists of 18 telecommunications sector companies listed on the IDX during 2020–2024. From this population, 15 companies were selected as samples using purposive sampling techniques. The data used are the annual financial statements of each company. The Springate model calculates scores based on four financial ratios: working capital to total assets (X1), earnings before interest and taxes to total assets (X2), earnings before tax to current liabilities (X3), and sales to total assets (X4). The results of the study indicate that 13 companies have an S-Score below the threshold of 0.862, signaling a potential risk of bankruptcy, such as PT Centratama Telekomunikasi Indonesia Tbk (CENT) and PT First Media Tbk (KBLV). On the other hand, companies such as PT Telkom Indonesia Tbk (TLKM) and PT Sarana Menara Nusantara Tbk (TOWR) show S-Scores above the threshold and are considered financially healthy. These findings can serve as a reference for management, investors, and other stakeholders in making informed decisions. Abstrak : Perkembangan industri telekomunikasi di Indonesia semakin pesat seiring meningkatnya kebutuhan masyarakat terhadap layanan digital. Namun, di balik pertumbuhan tersebut, perusahaan telekomunikasi juga dihadapkan pada risiko keuangan yang dapat memicu kebangkrutan. Penelitian ini bertujuan untuk menganalisis potensi kebangkrutan perusahaan-perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 hingga 2024 dengan menggunakan model Springate (S-Score). Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif deskriptif. Populasi dalam penelitian ini terdiri dari 18 perusahaan sektor telekomunikasi yang terdaftar di BEI selama tahun 2020–2024. Dari populasi tersebut, diambil 15 perusahaan sebagai sampel melalui teknik purposive sampling. Data yang digunakan merupakan laporan keuangan tahunan masing-masing perusahaan. Model Springate menghitung skor menggunakan empat rasio, yaitu modal kerja terhadap total aset (X1), laba sebelum bunga dan pajak terhadap total aset (X2), laba sebelum pajak terhadap kewajiban lancar (X3), dan penjualan terhadap total aset (X4). Hasil penelitian menunjukkan bahwa 13 perusahaan memiliki nilai S-Score di bawah ambang batas 0,862, yang menandakan potensi kebangkrutan, seperti PT Centratama Telekomunikasi Indonesia Tbk (CENT) dan PT First Media Tbk (KBLV). Sebaliknya, perusahaan seperti PT Telkom Indonesia Tbk (TLKM) dan PT Sarana Menara Nusantara Tbk (TOWR) menunjukkan nilai S-Score di atas ambang batas dan tergolong sehat. Temuan ini dapat menjadi acuan bagi manajemen, investor, dan pihak-pihak terkait dalam pengambilan keputusan.    
Strategi Optimasi Kinerja Teknologi Informasi Dalam Pengembangan Produk Baru pada Persaingan Pasar Dinamis Harsanto; Afu Ichsan Pradana
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1196

Abstract

Abstract : The residential property construction industry in Indonesia faces dynamic challenges that demand strategic management of Information Technology (IT) performance. Limited resources and knowledge remain the main obstacles to IT optimization. This causal-comparative study examines the roles of IT performance optimization strategy, dynamic capability in new product development (NPD), functional competence, and market turbulence in achieving competitive advantage of new products. Analysis using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach reveals that dynamic capability and functional competence in NPD have a significant positive effect on competitive advantage, while IT optimization strategy and market turbulence show only weak positive effects. These findings emphasize the importance of strengthening internal competencies to develop adaptive business strategies in dynamic markets. Abstrak : Industri konstruksi properti residensial di Indonesia menghadapi tantangan dinamis yang menuntut strategi pengelolaan kinerja Teknologi Informasi (TI). Keterbatasan sumber daya dan pengetahuan menjadi kendala utama dalam optimasi TI. Penelitian kausal komparatif ini menguji peran strategi optimasi TI, kemampuan dinamis pengembangan produk baru (PPB), kompetensi fungsional, dan turbulensi pasar terhadap keunggulan kompetitif produk baru. Analisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) menunjukkan bahwa kemampuan dinamis PPB dan kompetensi fungsional berpengaruh signifikan terhadap keunggulan kompetitif, sementara strategi optimasi TI dan turbulensi pasar hanya memberikan pengaruh positif lemah. Hasil ini menegaskan pentingnya penguatan kompetensi internal untuk membangun strategi bisnis yang adaptif di pasar yang dinamis.
Pengaruh Literasi Keuangan, Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi di Kota Madiun Kurniawan Eka Saputra; Lely Kumalawati; Nika Esti Rahayu
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1178

Abstract

Abstract : This research aims to prove the effect of financial literacy, taxpayer awareness, and fiscal service quality on tax compliance of individual taxpayers in Madiun City. The theory used in this study is Attribution Theory to explain tax compliance behavior based on internal and external factors that influence taxpayers. This study uses a quantitative approach with a data collection technique in the form of a questionnaire measured by a Likert scale. The sample in this study amounted to 100 respondents selected using a sampling technique in the form of incidental sampling and were individual taxpayers registered with the Madiun Pratama Tax Office. Data analysis was carried out using instrument testing, classical assumption testing, multiple linear regression analysis, and t-test to test the hypothesis. The results of the study indicate that financial literacy, taxpayer awareness, and fiscal service quality have a positive and significant effect on tax compliance of individual taxpayers in Madiun City. Abstrak : Penelitian ini bertujuan untuk membuktikan pengaruh literasi keuangan, kesadaran wajib pajak, dan kualitas pelayanan fiskus terhadap kepatuhan pajak wajib pajak orang pribadi di Kota Madiun. Teori yang digunakan dalam penelitian ini adalah Teori Atribusi untuk menjelaskan perilaku kepatuhan pajak berdasarkan faktor-faktor internal dan eksternal yang memengaruhi wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data berupa kuesioner yang diukur dengan skala Likert. Sampel dalam penelitian ini berjumlah 100 responden yang dipilih menggunakan teknik sampling berupa incidental sampling dan merupakan wajib pajak orang pribadi yang terdaftar pada KPP Pratama Madiun. Analisis data dilakukan dengan uji instrumen, uji asumsi klasik, analisis regresi linier berganda, serta uji t untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa literasi keuangan, kesadaran wajib pajak, dan kualitas pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan pajak wajib pajak orang pribadi di Kota Madiun.  
Pengaruh Rasio Keuangan Terhadap Harga Saham pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia (Bei) Periode 2019-2023 Defha Eka Febriani; Shinta Noor Anggraeny; Permatasari Cahyaningdyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1151

Abstract

Abstract : This study aims to determine the extent to which Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) influence stock prices. The population of this research consists of 93 companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with a sample of 38 companies selected using purposive sampling. The data used in this study are secondary and quantitative in nature, and the analysis was conducted using SPSS version 22. The study employs multiple linear regression analysis. The results show that ROA, DER, and TATO have a significant influence on stock prices. A high ROA is considered attractive to investors because it indicates that the company is able to consistently generate profits by efficiently utilizing its assets. A high DER indicates that the proportion of funds derived from debt is greater than that from equity. Meanwhile, a high TATO reflects that the company's management is capable of optimizing its assets to generate greater revenue. The findings of this study are also expected to be useful for investors by providing information on the factors that influence stock prices, which can support more informed investment decisions. Abstrak :  Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh yang dimiliki Return On Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) terhadap harga saham. Populasi penelitian ini terdiri dari 93 perusahaan yang terdaftar di BEI selama periode 2019-2023, dengan sampel sebanyak 38 perusahaan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersifat kuantitatif dengan menggunakan software SPSS 22. Penelitian ini menggunakan teknik analisis linear berganda. Hasil penelitian menunjukkan ROA, DER, dan TATO berpengaruh terhadap harga saham. ROA yang tinggi dianggap menarik bagi investor karena menunjukkan bahwa perusahaan mampu menghasilkan keuntungan secara konsisten dengan memanfaatkan aset yang dimilikinya secara efisien. DER yang tinggi menunjukkan bahwa proporsi dana yang berasal dari utang lebih besar dibandingkan modal sendiri. TATO yang tinggi mencerminkan bahwa manajemen perusahaan mampu mengoptimalkan asset yang dimiliki untuk menciptakan pendapatan yang lebih besar. Hasil penelitian ini juga diharapkan dapat bermanfaat bagi para investor untuk memberikan informasi mengenai faktor-faktor yang mempengaruhi harga saham sebelum melakukan keputusan investasi.
Pengaruh Kualitas Audit, Sales Growth dan Profitabilitas terhadap Manajemen Laba pada Perusahaan IDX30 Tahun 2021-2023 Intan Nur Nilamsari; Sugiharto; Yopie Diondy Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1155

Abstract

Abstract : This study aims to determine the effect of audit quality, sales growth, and profitability on earnings management in IDX30 companies from 2021 to 2023. This research is conducted using a quantitative approach with a sample size of 11 companies, utilizing secondary data in the form of financial statements. The results of this research show that audit quality and profitability have no effect on earnings management, while sales growth have an effect on earnings management in IDX30 companies from 2021-2023. Audit quality, sales growth, dan profitability simultaneously have no effect on earnings management in IDX30 companies from 2021-2023. The results are expected to provide insights into the factors influencing earnings management in IDX30 companies. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, sales growth dan profitabilitas terhadap manajemen laba pada Perusahaan IDX30 tahun 2021-2023. Penelitian ini dilakukan dengan pendekatan kuantitatif dengan jumlah sampel 11 perusahaan dengan menggunakan data sekunder berupa laporan keuangan. Hasil dari penelitian ini menunjukkan bahwa kualitas audit dan profitabilitas tidak berpengaruh terhadap manajemen laba, sedangkan sales growth berpengaruh terhadap manajemen laba pada perusahaan IDX30 tahun 2021-2023. Kualitas audit, sales growth, dan profitabilitas secara simultan tidak berpengaruh terhadap manajemen laba pada perusahaan IDX30 tahun 2021-2023. Hasil penelitian ini diharapkan dapat menambah wawasan mengenai faktor-faktor yang memengaruhi  manajemen laba pada perusahaan IDX30. 

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