Article Per Year (5 Year)
p-Index From 2019 - 2024
1.642
P-Index
This Author published in this journals
All Journal Balance Vocation Accounting Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dynamic Management Journal Jurnal Comparative : Ekonomi Dan Bisnis
Mikrad mikrad
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Dinasti International Journal of Economics, Finance

 1 
The Effect of NPM, DPR, DER and Existed Size of the Company Towards the Income Smoothing in Manufacturing Companies Dara Sarra, Hustna; Mikrad, Mikrad
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1082

Abstract

Income smoothing is a natural thing to do by management because of fluctuations in income which are considered abnormal and sometimes not as in line as the stated plan of the company set up at the beginning. Financial reports published on the Indonesian Stock Exchange are usually always analysed by investors and potential investors as a basis for decision making, one way for investors to detect that the reports presented indicate high income smoothing values ??which can cause mistakes in decision making and harm. One way to detect the smoothing condition of the existed income is based on the index of Eckel standards of regulations. This study uses a population of 72, for 4 years in the manufacturing sector to companies used the index of Eckel standards of regulations by means of measuring the condition of smoothing of the income. The results showed that firm size had an effect on income smoothing while DER, NPM and DPR had no effect on income smoothing.
The The Effect of Proprietorship Managerial and Board of Executive Commissioners on Imperishable Report with Company Size As A Moderation Variable Sarra, Hustna Dara; Mikrad, Mikrad; Yaman Soleh, Ahmad Ma’ruf
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i3.1933

Abstract

The aim of the conducted research is to prove the effect proprietorship managerial (X1), and independent board of commissioners (X2) towards imperishable report through adding company breadth as moderating variable. The population includes issuers indexed LQ45 on the IDX in 2018-2021. The samples obtained amounted to 16 with purposive sampling technique. Data panel regression has been used as the analysis technique to encourage the results of this research. It is concluded that the proprietorship managerial (X1) has no influence towards the imperishable report, while board of executive commissioners (X2) has an influence towards the imperishable report. Furthermore, the breadth of company as additional variable cannot take its role as moderation to encourage proprietorship managerial (X1) towards imperishable report. Meanwhile, the breadth of company strengthens the influence of board of executive commissioners(X2) towards the imperishable report.
Co-Authors Abdul Syukur agung budi Dara Sarra, Hustna Islamic, Fajar Akbar Luthfita, Fathiya Pambudi, Januar Eky Sarra, Hustna Sarra, Hustna Dara Yaman Soleh, Ahmad Ma’ruf