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All Journal Buletin Studi Ekonomi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research
Nesti Hapsari
Universitas Singaperbangsa Karawang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Pengaruh Struktur Kepemilikan Institusional Dan Financial Leverage Terhadap Manajemen Laba Titania Ayudia; Nesti Hapsari
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business 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.v4i2.2050

Abstract

This study aims to determine whether there is an influence of Institutional Ownership Structure, Debt to Equity Ratio, and Debt to Asset Ratio to the Earnings Management partially or jointly. The method used in this research is descriptive method verification with a quantitative approach sourced from the annual financial statements on manufacturing companies sub sector of food and beverage, and literature studies. The sampling technique uses non probability sampling with purposive sampling technique. The data obtained were analyzed by testing the classic assumption, multiple linear regression analysis and hypothesis testing using t test and f test. This study uses the SPSS version 26 program to process data. The results of this study indicate that, Institutional Ownership Structure does not affect the Earnings Management, Debt to Equity Ratio (DER) have a negative and significant effect the Earnings Management, Debt to Asset Ratio (DAR) have a positive and significant effect the Earnings Management. And simultaneously Institutional Ownership Structure, Debt to Equity Ratio, and Debt to Asset Ratio have a affect the Earnings Management. Keyword : Institutional Ownership Structure, Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Earnings Management.
Pengaruh Modal Kerja Dan Likuiditas Terhadap Profitabilitas Siti Sarifah; Nesti Hapsari; Nana Diana
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2835

Abstract

The purpose of this research is to find out and analyze the effect of working capital and liquidity on profitability, either partially or simultaneously. The method in this study uses descriptive and verification methods, this research begins by using the analysis of working capital as a variable X₁. Then Liquidity as a variable X₂. And finally Profitability as variable Y. The population in this study is all food companies and the minimum listed on the Indonesia Stock Exchange (IDX) in the period 2013-2019. The sampling technique used in this research is non-probability sampling with purposive sampling technique. Based on the sampling criteria as described above, the number of samples used in this study were 6 companies. The results of the research partially prove that the working capital variable has an effect on Return On Equity, the results of the partial test prove that the variable Current Ratio has an effect on Return On Equity and the research results simultaneously (together) Working Capital and Current Ratio have a significant effect on Return On Equity in food and beverage companies listed on the IDX for the period 2013-2019. Keywords: CR, Working Capital, ROA
Co-Authors Abdul Kodir Al Baekani Aditya Permana Magdalena Alfiana Lista Nugroho Aulia Rahmawati Chicha Camelia Fizwana Dian Hakip Nurdiansyah Heikal M. Zakaria Irma Yunita Isro’iyatul Mubarokah Lira Okta Amalia Muslihat, Asep Nana Diana Nanu Hasanuh Siti Sarifah Titania Ayudia viena chyntia firdaus Wina Aprilia