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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pajak Indonesia (Indonesian Tax Review) J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akuntansi dan Governance AKSELERASI: Jurnal Ilmiah Nasional Ulil Albab Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) ULIL ALBAB International Journal of Asian Business and Management (IJABM) Jurnal Ilmiah Ekonomi dan Manajemen
Agustiningsih, Wulandari
Universitas Esa Unggul
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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

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Pengaruh profitabilitas, kepemilikan manajerial dan leverage terhadap income smoothing Nur Ajizah Yunitasari; Wulandari Agustiningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.448 KB) | DOI: 10.32670/fairvalue.v4i10.1744

Abstract

The purpose of this study was to analyze the effect of profitability, managerial ownership and leverage on income smoothing. Data analysis techniques in this study include descriptive statistical tests, and also logistic regression analysis. In this logistic regression analysis, it is necessary to test the feasibility of the regression model, the overall assessment of the model, and the coefficient of determination. Based on the results of research and analysis, it is known that simultaneously the variables of profitability, managerial ownership and leverage have an effect on the practice of income smoothing. Partially, the results obtained from this study are that profitability has a positive effect on income smoothing, managerial ownership has a positive effect on income smoothing, and leverage has a negative effect on income smoothing.
Pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap nilai perusahaan Wulandari Agustiningsih; Natasya Dwi Septiani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2465

Abstract

This study aims to determine the effect of firm size, profitability, and leverage on firm value. The design in this study is to use quantitative associative research. Data sourced from secondary data in the form of library research. The population of this study is the food and beverage sector companies that have been included in the IDX list for 2018-2020. Sampling using purposive sampling. The data that has been obtained will be analyzed using multiple linear regression techniques. But before that, a test will be carried out using the classical assumption test technique. This study shows that firm size and profitability have a positive and significant impact on firm value. Meanwhile, leverage has a negative and significant effect on firm value. Investors who want to invest in a company, especially a food and beverage company, must know and consider the company's performance and value which can be reflected in several aspects of financial ratios such as Size, DAR, ROA because these ratios can assess the level of risk of investing in shares in the company food and drink.
Co-Authors Anggraini, Cindy Aprillia Anggraeni Bahiy Muhammad Tsaqif Cindy Anggraini Dhesma Yana Fitriya Nur Indah Sari Gebrina Riski Hellen Desiyanti Hermanto, Hermanto Ida Ayu Lestari Isroah Isroah Menik Indrati Natasya Dwi Septiani Noviyati Nur Ajizah Yunitasari Purwaningsih, Eny Tita Yuliyanti Valencia Lauwrenza