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All Journal Journal of Economic, Bussines and Accounting (COSTING) Student Research Journal
Eka Eka
Universitas Muhammadiyah Palopo
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Struktur Modal Terhadap Manajemen Laba Eka Eka; Goso Goso; Muh. Halim
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.5905

Abstract

The purpose of the study was to analyze and determine the impact of capital structure as measured by the debt-to-asset ratio (DER) and the debt-to-asset ratio (DAR). financial ratios on earnings management calculated using the Jones and Modified Jones discretionary accruals models. The secondary data used is the financial statements of PT. Piranti Jagad Raya for the 2018-2022 period. The data analysis technique uses simple linear regression with the help of SPSS Statistics 25. The results and findings of the study show that capital structure has a significant positive effect on earnings management. This indicates that the higher the equity of a company, the more efficient use of earnings management. Implications for PT. The Jagad Raya tool is to avoid agency problems and information asymmetry between agents and principals. Companies can implement more efficient earnings management or suppress the use of earnings management to avoid opportunistic actions so that companies have healthy financial reports. Keywords: Earnings Management, Capital Structure, Agency teori
Pengaruh Kebijakan Dividen, Kebijakan Hutang, dan Profitabilitas terhadap Nilai Perusahaan Eka Eka; Jumawan Jasman; Asriany Asriany
Student Research Journal Vol. 1 No. 1 (2023): Februari : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sjryappi.v1i1.203

Abstract

Pada perkembangan persaingan perusahaan dalam perusahaan membuat setiap perusahaan semakin meningkat kinerja tujuannya agar tetap tercapai. Pada saat masuknya covid-19, Indonesia menghadapi berbagai masalah terkait aspek ekonomi. Tujuan penelitian ini adalah untuk menguji pengaruh kebijakian dividen, kebijakan hitang, dan profitabilitas terhadap nilai perusahaan manufaktur Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Sampel penelitian sebanyak 13 perusahaan selama 4 tahun sehingga data yang diolah sebanyak 52 data dengan pengambilan sampel menggunakan purposive sampling. Metode analis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa kebijakan dividen, kebijakan hutang, dan profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan.
Co-Authors Asriany Asriany Goso Goso Jumawan Jasman Muh. Halim