Hotma Mentalita
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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DALAM INDEKS IDX QUALITY30 Jhon Lismart Benget. P.; Tina Novianti Sitanggang; Hotma Mentalita
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 1 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i1.493

Abstract

Abstract The purpose of this study is to examine the effect of inflation, company size, debt to equity ratio and total asset turnover on the financial performance. The population of this study is the IDX Quality30 Index which were listed on the Indonesia Stock Exchange in 2018-2021. The results of this study indicate that simultaneously inflation, company size, debt to equity ratio and total asset turnover affect the financial performance. Partially, this study show total asset turnover has a positive and significant effect on the financial performance. Company size and debt to equity ratio has a negative and significant effect on the financial performance while inflation has no significant effect on the financial performance. Keywords: Inflation, Company Size, Debt to Equity Ratio, Total Asset Turnover, Financial Performance
THE PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Hotma Mentalita
Akuntansi Prima Vol. 2 No. 1 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.23 KB) | DOI: 10.34012/japri.v2i1.1421

Abstract

This research aim is to analyze how the Good Corporate Governance and Profitability influence the Earning Management in the Manufacture Companies listed in the Indonesian Stock Exchange. Explanatory Method was used for this research. It used 144 manufacture companies as population and 106 of them used as the samples taken by using proportional random sampling technique. Data were gathered by conducting documentary study and analyzed by using panel data regression analysis. The result of the research showed that, simultaneously, Good Corporate Governance and Profitability had the influence on Earning Management. Partially, Good Corporate Governance did not have any influence on Earning Management, while Profitability had the influence on Earning Management.