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All Journal Jurnal Riset Akuntansi dan Keuangan IKRA-ITH EKONOMIKA JTP - Jurnal Teknologi Pendidikan Jurnal Equity Ekonomi dan Bisnis Journal of Contemporary Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ilomata International Journal of Management Ilomata International Journal of Management International Journal of Business, Technology, and Organizational Behavior (IJBTOB) E-Amal: Jurnal Pengabdian Kepada Masyarakat Formosa Journal of Sustainable Research (FJSR) Accounting Student Research Journal Jurnal Penelitian Akuntansi
Miftah, Munasiron
Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : International Journal of Business, Technology, and Organizational Behavior (IJBTOB)

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Determinants of Financial Performance on Firm Value in Index Lq 45 Companies Desmon Immanuel Paulus; Munasiron Miftah
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 2 No. 1 (2022): | February | International Journal of Business, Technology and Organizational B
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v2i1.178

Abstract

This study aims to measure the effect of Liquidity (CR), Profitability (ROA) and Solvency (DER) on Firm Value (PBV) on the LQ 45 company index for the 2018 - 2020 period. The data used in this study were obtained from company annual report data that have been audited and published. In this study the population is companies listed on the Indonesia Stock Exchange (IDX). The sample is the LQ 45 company index listed on the IDX for the 2018 - 2020 observation period with a purposive sampling sampling technique so that a sample of 22 companies is obtained. This study analyzes the data using the panel data regression analysis method using the e-views version 12 software.
A Review of Income Smoothing through Company Size, Profitability, and Managerial Ownership Munasiron Miftah; Fanny Dwi Oktaviani; Yudi Nur Supriadi
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 3 No. 3 (2023): June | International Journal of Business, Technology and Organizational Behavio
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v3i3.278

Abstract

This study was conducted to test empirically the effect of firm size, profitability, and managerial ownership on income smoothing with firm age and leverage as control variables. Income smoothing is proxied using the Eckel index. This research is a quantitative research and the objects in this research are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. Selection of sample criteria was carried out by purposive sampling technique with predetermined criteria and obtained data of 282 samples obtained from 94 companies. Testing the hypothesis in this study used multiple linear regression analysis with the help of STATA software version 16. The results of this study indicate that 1) company size has no effect on income smoothing; 2) profitability has no effect on income smoothing; and 3) managerial ownership has no effect on income smoothing. Keywords: income smoothing; Company Size; Profitability; Managerial ownership.
Co-Authors Agus Maulana Alfaith S. Manggabarani Alfatih S. Manggabarani Alfida Alfida Andy Setiawan Bernadin Dwi M. Christian Devi Fentikasari Dahlia Pinem Desmon Immanuel Paulus Dewi Darmastuti Dianwicaksih Arieftiara DWI JAYA KIRANA Dwi Jaya Kirana Ekawati Jati Wibawaningsih Faizal Marzuki Fanny Dwi Oktaviani Fentikasari, Christian Devi Krisnawati, Eka Lidya Primta Surbakti Maria Bernadette Nani Ariani Marlina Masripah Miko Dwi Syahputra Nazia Fitria Hamdi Nur Ratih Widya Ningrum Ranti Nugraheni Ratna Hindria Dyah Pita Sari Ricardo Samuel Manihuruk Rifqiyati Rifqiyati Rosita Putri Cahyawati YUDI NUR SUPRIADI