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All Journal Jurnal Ilmiah Akuntansi dan Humanika E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING)
Cahyani Nuswandari
Universitas Stikubank Semarang
Humanities Economics, Econometrics & Finance Social Sciences

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Kualitas Audit, Profitabilitas, Leverage dan Manajemen Laba Riil Hermalia Jelita Putri; Cahyani Nuswandari
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.35854

Abstract

Financial report is a presentation of the financial performance of an entity/company. Performance information is needed to make potential changes in economic resources that can be controlled in the future. The purpose of this study is to test whether there is an effect of audit quality, profitability, and leverage on real earnings management. This type of research includes quantitative research using secondary data obtained from the company's financial statements. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. Sampling used the purposive sampling method with the criteria of manufacturing companies that were not delisted during the year of observation, namely 2017 to 2019, the company had an annual report from 2017 to 2019. The sample was selected according to the criteria obtained by 113 companies. The data analysis method used SPSS 25. The results showed that audit quality and leverage had no effect on real earnings management, while profitability had a significant positive effect on real earnings management.
ANALISIS RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PERUSAHAAN ROKOK YANG GO PUBLIK DI BURSA EFEK INDONESIA TAHUN 2016 - 2020 Moch Irsad; Sri Sudarsi; Cahyani Nuswandari
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.37247

Abstract

This study aims to analyze the company's financial performance in terms of liquidity, solvency, activity, and profitability ratios and to examine the effect of liquidity ratios, solvency ratios, and activity ratios on the company's profitability ratios. This research was conducted on cigarette companies that went public on the Indonesia Stock Exchange in 2016-2020. The number of cigarette companies that went public on the IDX was 4 (four) companies. The sampling technique used was purposive sampling, the number of samples during the study period was 20 samples and 16 samples metJthe criteria. Data analysis was carried out by 1) comparative analysis ofJfinancial ratios, and 2) multiple linear regression analysis assisted by the application of the SPSS program. The results of research on the financial performance of cigarette companies that went public on the IDX in 2018-2020 both in the short and long term the company has the ability to pay obligations (debt) and the company can use assets effectively and is able to achieve high profitability. The results of the study can prove that the liquidity ratio, solvency ratio, and activity ratio have a significant effect on the profitability ratio.
Faktor-faktor yang Mempengaruhi Perataan Laba Verinaapril Milaedy; Cahyani Nuswandari; Muhammad Ali Ma'sum
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): DESEMBER: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.821

Abstract

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing. Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax
APA SAJA FAKTOR - FAKTOR YANG MEMPENGARUHI HARGA SAHAM Anisa Nur Fadila; Cahyani Nuswandari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): DESEMBER: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.837

Abstract

The share price is the value determined by the strength of the offer to buy and sell shares in a certain market mechanism and is the selling price from one investor to another. Stock price is one indicator of company management. Success in generating profits will provide satisfaction for rational investors. This study aims to provide empirical evidence of the effect of the variable eps, profitability ratios, liquidity ratios, and solvency ratios on stock prices in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for 3 periods, namely 2018-2020. Based on the results of the study, it is proven that: Earning Per Share (EPS) has a significant effect on stock prices. Profitability Ratio (ROE) has no significant effect on stock prices. Liquidity Ratio (CR) has no significant effect on stock prices. Solvency Ratio (DER) has no significant effect on stock prices.
Pengaruh Corporate Governance, Leverage, Dan Profitabilitas Terhadap Manajemen Laba Dina Listiyani; Cahyani Nuswandari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.8844

Abstract

Financial statements are one of the benchmarks for measuring company performance, and until now the phenomenon of earnings management is still often found. This study aims to examine empirical evidence regarding the effect of corporate governance, the proportion of the board of commissioners, leverage, and profitability on earnings management. Earnings management is an act of manipulating earnings information carried out by management with the aim of benefiting itself. The population of this study were 254 companies in the primary consumer goods sector listed on the Indonesia Stock Exchange in 2019 - 2021. With the purposive sampling data collection method, the research sample was obtained as many as 171 companies. When testing there is residual data that is not normally distributed, outliers are carried out, so that the data processed further is 101 companies. This study provides evidence that managerial ownership and audit committee have a significant negative effect, and institutional ownership has a significant positive effect on earnings management, while the proportion of independent commissioners, leverage, and profitability have no significant effect on earnings management.
Co-Authors Anisa Nur Fadila Dina Listiyani Hermalia Jelita Putri Moch Irsad Muhammad Ali Ma’sum Sri Sudarsi Verinaapril Milaedy