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All Journal E-Jurnal Akuntansi Universitas Udayana Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Solusi: Jurnal Kajian Ekonomi dan Bisnis
Djasmanuddin Djasmanuddin
Politeknik Yayasan Keluarga Pahlawan Negara, Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH CAPITAL STRUCTURE, INSTITUTIONAL OWNERSHIP, DAN MANAGERIAL OWNERSHIP TERHADAP PROFITABILITAS PERUSAHAAN Sapto Bayu Aji; Djasmanuddin Djasmanuddin; Andriono Andriono
Kajian Ekonomi dan Bisnis Vol. 16 No. 2 (2021)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v16i2.103

Abstract

Profitability is the end result of a number of company management policies and decisions (Brigham et al., 2001). This study aims to examine the effect of capital structure, institutional ownership, and managerial ownership on company profitability. Capital structure proxied by Debt to Equity Ratio (DER). The company's profitability is proxied by Return on Equity (ROE). The data used are the financial statements of manufacturing companies on the IDX from 2014 – 2018, the results of this study found that capital structure, institutional ownership, and managerial ownership have a positive effect on profitability.
Praktik Real Earning Management, Corporate Governance dan Nilai Perusahaan: Bukti Pada Industri Manufaktur di Indonesia Supardi Supardi; Sidiq Ashari; Yudi Santara Setyapurnama; Djasmanuddin Djasmanuddin
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p02

Abstract

This study aims to examine the effect of real earnings management on firm value with corporate governance as a moderating variable. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the fiscal year ending December 31, 2015 to 2019. The data collection technique is purposive sampling and comes from secondary data both from the IDX and from the website of each company. The research hypotheses were tested using regression analysis. The results of the study prove that corporate governance can weaken the relationship between real earnings management and firm value. Meanwhile, the direct influence of earnings management on firm value was not found to have a negative relationship, but the results were positive. This research is expected to contribute to the development of theories related to earnings management behavior and corporate governance practices, namely agency theory. Other contributions can be used as input for investors in assessing the company, especially those related to the transparency of the company's financial reporting. Keywords: Abnormal Cash Flow From Operations; Corporate Governance; Firm Value; Agency Theory.
Pertumbuhan Penjualan, Struktur Aset dan Struktur Modal Eka Noor Asmara; Hermala Kusumadewi; Sidiq Ashari; Djasmanuddin Djasmanuddin
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p19

Abstract

The research objective was to determine the effect of sales growth and asset structure on capital structure in manufacturing industry companies. The data used in this research is secondary data in financial reports. The sampling technique in this study used purposive sampling. The number of samples that match the criteria is 100 manufacturing industry companies with the 2016-2020 research period. Sales growth is measured by comparing sales in year t after deducting sales in the previous period to sales in the previous period, asset structure is measured by the fixed assets ratio, and capital structure is measured by the debt ratio. The analytical tool used is multiple linear regression. The results showed that sales growth had no significant effect on capital structure, while asset structure had a significant effect on capital structure in manufacturing industry companies. Keywords: Sales growth; Assets Structure; Capital Structure.
Pengujian Manajemen Risiko Sebagai Variabel Moderasi Terhadap Hubungan Manajemen Laba dan Nilai Perusahaan Eka Noor Asmara; D Djasamanuddin; S Supardi; Sidiq Ashari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.839

Abstract

This study aims to examine the relationship between earnings management practices and firm value with enterprise risk management as a moderating variable. The sample in this research is 50 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The data collection technique was purposive sampling and derived from secondary data, both from the IDX and from the website of each company. The research hypothesis was tested using regression analysis. The results of the study show that earnings management has a significant negative effect on firm value. Risk management, which is expected to weaken the relationship between earnings management and firm value, is not supported in this study. Although risk management has not been significantly proven, this research contributes to stakeholders to encourage managers to maximize and optimize company risk management practices as an effort to prevent earnings management practices.
Co-Authors Andriono Andriono Djasmanuddin Djasmanuddin Eka Noor Asmara Eka Noor Asmara Hermala Kusumadewi Sidiq Ashari Sidiq Ashari Supardi Supardi Yudi Santara Setyapurnama