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All Journal Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Murni, Yetty
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Economics, Econometrics & Finance Education Social Sciences

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Faktor-Faktor Yang Mempengaruhi Perataan Laba Pada Perusahaan Manufaktur Dwiputri, Nafisa Azzahra; Murni, Yetty; Fujianti, Lailah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1430

Abstract

This study aims to determine the effect of Profitability, Firm Size, Audit Quality and Financial Leverage on Income Smoothing. This research method using quantitative descriptive method. The data used is secondary data with population using Consumer Goods Industry Sector Manufacturing Companies listed on Indonesia Stock Exchange for the period 2016-2020. The Sample was determined using purposive sampling and obtained 13 company samples. The analytical technique used in this research is logistic regression analysis and processed using SPSS ver25. The results showed that financial leverage has a significant negative effect on the actions of income smoothing, while profitability, firm size and audit quality has no effect on income smoothing with an R square value of 17,8%.
The Impact Of CSR, Institutional Ownership, Tax Avoidance, And Leverage On Firm Value That Moderated By Profitability Juliana, Vina; Murni, Yetty; Astuti, Shinta Budi
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2034

Abstract

This study aims to identify the impact of influence CSR, Institutional Ownership, Tax Avoidance, Leverage and Profitability on Firm Value as well as Profitability to be moderated variable. This study used annual report and financial statement from website IDX and each firm that use in this study. Total sample of this study is 60 that consist of 12 firm property, real estate, and building construction listing on IDX 2017 until 2021. This study used regression data panel and Moderated Regression Analysis (MRA). The results indicated that Institutional Ownership, Leverage, and Profitability has impact on firm value meanwhile CSR and Tax Avoidance does not has impact on firm value. In moderating, Profitability can increase the effect of Institutional Ownership on Firm Value and can reduce the effect of Tax Avoidance and Leverage on Firm Value. However, Profitability cannot moderate CSR on Company Value. In this study there is still a research gap. The limitations of this study only use samples of property, real estate and building construction.
The Determinant Effect of Internal Audit Quality With Fraud Prevention Coordination as Mediation Handayani, Handayani; Suratno, Suratno; Murni, Yetty; Harnovinsah, Harnovinsah; Djaddang, Syahril
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.64222

Abstract

This research aims to test and analyze the influence of auditor experience, auditor independence and budget time pressure on internal audit quality and fraud prevention coordination. Apart from that, it also tests and analyzes the mediation of fraud prevention coordination on the influence of auditor experience, auditor independence and budget time pressure on the quality of internal audits in local government internal supervisory apparatus in the Bali region. The findings in this research prove that internal audit quality and fraud prevention coordination are significantly influenced by auditor experience and auditor independence, internal audit quality and fraud prevention coordination are not significantly influenced by budget time pressure, fraud prevention coordination is able to partially mediate the influence of auditor experience on audit quality. internal but unable to mediate the influence of auditor independence and budget time pressure on internal audit quality.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Murni, Yetty; Freddy, Hotman; Safitri, Yulia
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 1 No 1 (2016): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Earnings management is the actions taken by management to affecting earnings report for a particular purpose. Earnings management practices are influenced by conflicts of interest between management and owners when all parties are trying to reach and maintain the desired level of prosperity. This study aimed to analyze the factors that influence earnings management. The independent variables used were firm size, leverage, and profitability. The dependent variable used is earnings management. The method used in this study is multiple linear regression analysis with secondary data sourced from Indonesia Stock Exchange (IDX). The samples used in this study were 50 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2014. The results of this study showed that the firm size have a significant positive influences on earnings management, but leverage and profitability didn’t have influence on earnings management.
Co-Authors Djaddang, Syahril Dwiputri, Nafisa Azzahra Freddy, Hotman Fujianti, Lailah Handayani Handayani Harnovinsah Harnovinsah juliana, Vina Safitri, Yulia Shinta Budi Astuti Suratno Suratno