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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi ULIL ALBAB
Rafqah Annisa Kusumaningrum
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Studi Literatur: Apakah Earnings Management Termasuk Tindakan Kecurangan? Resky Awalia; Rafqah Annisa Kusumaningrum; Natasya Salsabila Nafis
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1325

Abstract

Banyak yang berpendapat bahwa manajemen laba merupakan tindakan kecurangan. Studi literatur ini menjelaskan dan menggambarkan masalah dari perspektif luar manajemen laba. Metode penelitian ini menggunakan kualitatif dengan studi literatur. Hasil penelitian ini menunjukkan manajemen laba bukanlah kecurangan. Kecurangan merupakan “tindakan penipuan kriminal” atau “perbuatan kecurangan yang dapat di hukum”. Manajemen laba merupakan batasan yang sah, menyiratkan bahwa penyimpangan pendapatan yang dilaporkan dari mandasari atau pendapatan ekonomi karena manajemen laba adalah sah atau disahkan oleh standar akuntansi dan hukum perusahaan.
PENGARUH KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Rafqah Annisa Kusumaningrum; Farida Titik Kristanti
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.8282

Abstract

In facing competition with other business units, a company must maintain its business stability. Individuals who have an interest in an organization trust that this security will keep going quite a while so the organization can keep on running its tasks and can give development to keep up with its business. It is possible for a business to find itself in financial trouble if it is unable to compete with its rivals. This study plans to decide the impact of monetary execution which incorporates the proportion of liquidity, influence, action, and income to monetary misery with administrative proprietorship as a directing variable. Secondary data from the 2017-2021 annual financial reports of companies in the energy sector listed on the Indonesia Stock Exchange were used. MRA and logistic regression are the models that were used in this study. The findings demonstrated that the ratio of liquidity to cash flow can have a significant impact on financial distress, whereas the ratio of leverage to activity cannot have a significant impact on financial distress. Meanwhile, managerial ownership is able to significantly moderate the relationship between the liquidity ratio and financial distress, but not the relationship between the leverage ratio and activity to financial distress. Keywords: Activity; Cash flow; financial distress; leverage, liquidity, managerial ownership
Co-Authors Farida Titik Kristanti Natasya Salsabila Nafis Resky Awalia