Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1036
Bekti Indah
This take a look at targets to investigate and study the impact of leverage, firm size, firm value, managerial ownership, institutional ownership and audit committees on income smoothing. This research was conducted at the Indonesian Stock Exchange of manufacturing companies. The sampling method uses purposive sampling with the research period from 2018 to 2021. The relationship or influence between variables is explained using the logical regression analysis method. The results showed that firm value had a significant positive effect on income smoothing. Institutional ownership has a significant negative effect on income smoothing. While leverage, firm size, managerial ownership and audit committee have no significant effect on income smoothing
{"title":"Faktor yang mempengaruhi Income Smoothing","authors":"Bekti Indah","doi":"10.51903/kompak.v16i1.1036","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1036","url":null,"abstract":"This take a look at targets to investigate and study the impact of leverage, firm size, firm value, managerial ownership, institutional ownership and audit committees on income smoothing. This research was conducted at the Indonesian Stock Exchange of manufacturing companies. The sampling method uses purposive sampling with the research period from 2018 to 2021. The relationship or influence between variables is explained using the logical regression analysis method. The results showed that firm value had a significant positive effect on income smoothing. Institutional ownership has a significant negative effect on income smoothing. While leverage, firm size, managerial ownership and audit committee have no significant effect on income smoothing \u0000 ","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127684052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-23DOI: 10.51903/kompak.v16i1.1090
Luthfi Alfuadi Lutfy, Nur hidayat, Selviana Yunita, Elika Thea Kirana
Laptops are very necessary for students in lectures. However, choosing a laptop for student needs is not easy. A way to help college students decide which laptop is right for their needs is to use a decision support system. The process used by DSS is the Analytical Hierarchy Process or AHP. shows that the Asus Vivobook Ultra 15 laptop is the first priority for students with a total score of 0.1243, the HP 250 G8 laptop is the second priority with a total score of 0.0951, and the Lenovo V14 G2 laptop is the last priority with a total score of 0.0823 for students. Based on the review and assessment of the previous chapter, the following conclusions can be drawn:1. Making DSS for laptop selection can be pursued with an analytical Hiarakiya process that ensures the criteria and weights are calculated systematically. 2. The process of analytic hierarchy, which is a decision support procedure for solving various multi-criteria decision problems, can also be used to solve the laptop selection problem.
{"title":"Penerapan Analitycal Hierarchy Process Pada Sistem Pendukung Keputusan Pemilihan Laptop","authors":"Luthfi Alfuadi Lutfy, Nur hidayat, Selviana Yunita, Elika Thea Kirana","doi":"10.51903/kompak.v16i1.1090","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1090","url":null,"abstract":"Laptops are very necessary for students in lectures. However, choosing a laptop for student needs is not easy. A way to help college students decide which laptop is right for their needs is to use a decision support system. The process used by DSS is the Analytical Hierarchy Process or AHP. shows that the Asus Vivobook Ultra 15 laptop is the first priority for students with a total score of 0.1243, the HP 250 G8 laptop is the second priority with a total score of 0.0951, and the Lenovo V14 G2 laptop is the last priority with a total score of 0.0823 for students. Based on the review and assessment of the previous chapter, the following conclusions can be drawn:1. Making DSS for laptop selection can be pursued with an analytical Hiarakiya process that ensures the criteria and weights are calculated systematically. 2. The process of analytic hierarchy, which is a decision support procedure for solving various multi-criteria decision problems, can also be used to solve the laptop selection problem.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"33 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113936005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-23DOI: 10.51903/kompak.v16i1.1127
Muhammad Alvin Yuzakhri
This study aims to examine the relationship between entrepreneurial characteristics, venture capital, and accounting information systems with the success of micro, small and medium enterprises (MSMEs) in Bandar Setia Village, Percut Sei Tuan District, Deli Serdang Regency. Quantitative methodology was used to validate this research. The sample size for this study was 42 SMEs from Bandar Setia Village, Percut Sei Tuan District, and Deli Serdang Regency. Questionnaires with Likert scale questions were used for this study. Multiple linear regression and the coefficient of determination are used in SPSS 24 to test the hypothesis after the questionnaire is distributed and verified for validity, reliability, and the classical assumptions of normality, multicollinearity, and heteroscedasticity. According to the results of this study, the entrepreneurial mindset can increase the efficiency of small and medium enterprises. shows how having an entrepreneurial bent can help small and medium-sized businesses succeed. Accounting information systems have an effect on the performance of SMEs, as evidenced by research findings, indicating that adopting such systems can enhance organizational success. Data studies reveal that when a company's capital decreases, it has a negative impact on the company's success.
本研究旨在探讨创业特征、风险投资和会计信息系统与德里塞当县Percut Sei Tuan区Bandar Setia村中小微企业(MSMEs)成功之间的关系。采用定量方法验证本研究。本研究的样本量为来自Bandar Setia村、Percut Sei Tuan区和Deli Serdang县的42家中小企业。本研究采用李克特量表问卷。问卷分发后，在SPSS 24中使用多元线性回归和决定系数对假设进行检验，并对正态性、多重共线性和异方差等经典假设进行了效度、信度验证。根据本研究的结果，创业心态可以提高中小企业的效率。展示了创业倾向如何帮助中小型企业取得成功。研究结果表明，会计信息系统对中小企业的绩效有影响，表明采用会计信息系统可以提高组织的成功程度。数据研究表明，当一个公司的资本减少时，它对公司的成功有负面影响。
{"title":"PENGARUH KARAKTERISTIK WIRAUSAHA, MODAL USAHA, SISTEM INFORMASI AKUNTANSI TERHADAP KEBERHASILAN UMKM DESA BANDAR SETIA","authors":"Muhammad Alvin Yuzakhri","doi":"10.51903/kompak.v16i1.1127","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1127","url":null,"abstract":"This study aims to examine the relationship between entrepreneurial characteristics, venture capital, and accounting information systems with the success of micro, small and medium enterprises (MSMEs) in Bandar Setia Village, Percut Sei Tuan District, Deli Serdang Regency. Quantitative methodology was used to validate this research. The sample size for this study was 42 SMEs from Bandar Setia Village, Percut Sei Tuan District, and Deli Serdang Regency. Questionnaires with Likert scale questions were used for this study. Multiple linear regression and the coefficient of determination are used in SPSS 24 to test the hypothesis after the questionnaire is distributed and verified for validity, reliability, and the classical assumptions of normality, multicollinearity, and heteroscedasticity. According to the results of this study, the entrepreneurial mindset can increase the efficiency of small and medium enterprises. shows how having an entrepreneurial bent can help small and medium-sized businesses succeed. Accounting information systems have an effect on the performance of SMEs, as evidenced by research findings, indicating that adopting such systems can enhance organizational success. Data studies reveal that when a company's capital decreases, it has a negative impact on the company's success. ","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126463450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-23DOI: 10.51903/kompak.v16i1.1111
Sri Wahyuning, Anif Maghfiroh, Haryo Kusumo, Eko siswanto
Financial management is an administrative activity related to budget planning, storing, using, recording and monitoring the entry and exit of money or organizational funds. Inventory analysis is an activity to examine an asset issue that includes goods. Turn over inventory is the ratio between the total cost of goods sold and the average value of inventory owned by the company. in the process of managing finances and inventories, it is still carried out using a recording system in a ledger, so it is less effective. Therefore the author will develop a form of information system by selecting CV. Arris AC as research object. Based on the problems that occur in CV. Arris AC, the authors provide a solution that can overcome weaknesses by creating an Accounting Information System for Financial Management and Inventory Analysis using the inventory turnover ratio method which can be accessed via the web. In other words, this ratio describes how fast inventory rotates. web is an application that contains multimedia documents (text, images, sound, animation, video) in it that uses the HTTP protocol with database support for MySQL, Xampp and Adobe Dreamweaver CS6.. Keywords:Accounting, Financial Management, Inventory Analysis, Ratio, Web
{"title":"SISTEM INFORMASI PENGELOLAAN DAN ANALISA PERSEDIAAN BARANG METODE RASIO BERBASIS WEB","authors":"Sri Wahyuning, Anif Maghfiroh, Haryo Kusumo, Eko siswanto","doi":"10.51903/kompak.v16i1.1111","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1111","url":null,"abstract":"Financial management is an administrative activity related to budget planning, storing, using, recording and monitoring the entry and exit of money or organizational funds. \u0000Inventory analysis is an activity to examine an asset issue that includes goods. Turn over inventory is the ratio between the total cost of goods sold and the average value of inventory owned by the company. in the process of managing finances and inventories, it is still carried out using a recording system in a ledger, so it is less effective. Therefore the author will develop a form of information system by selecting CV. Arris AC as research object. \u0000Based on the problems that occur in CV. Arris AC, the authors provide a solution that can overcome weaknesses by creating an Accounting Information System for Financial Management and Inventory Analysis using the inventory turnover ratio method which can be accessed via the web. \u0000In other words, this ratio describes how fast inventory rotates. \u0000web is an application that contains multimedia documents (text, images, sound, animation, video) in it that uses the HTTP protocol with database support for MySQL, Xampp and Adobe Dreamweaver CS6.. \u0000 \u0000Keywords:Accounting, Financial Management, \u0000Inventory Analysis, Ratio, Web","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125882385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-21DOI: 10.51903/kompak.v16i1.1053
Jeshika
This study aims to examine and analyze the effect of the Debt Equity Ratio, Return On Assets and Current Ratio on stock prices. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange in three periods, namely 2018-2020. The sampling method used in this study was purposive sampling so that the data was obtained after outlayering 210 samples. The analytical method in this study is multiple linear regression analysis using SPSS 18 software. The results of this study prove that Return On Assets (ROA) has a positive and significant effect on stock prices, but the Debt Equity Ratio (DER) and Current Ratio (CR) do not effect on stock prices.
{"title":"PENGARUH DEBT EQUITY RATIO (DER), RETURN TO ASSETS (ROA), DAN CURRENT RATIO (CR) TERHADAP HARGA SAHAM INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020","authors":"Jeshika","doi":"10.51903/kompak.v16i1.1053","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1053","url":null,"abstract":"This study aims to examine and analyze the effect of the Debt Equity Ratio, Return On Assets and Current Ratio on stock prices. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange in three periods, namely 2018-2020. The sampling method used in this study was purposive sampling so that the data was obtained after outlayering 210 samples. The analytical method in this study is multiple linear regression analysis using SPSS 18 software. The results of this study prove that Return On Assets (ROA) has a positive and significant effect on stock prices, but the Debt Equity Ratio (DER) and Current Ratio (CR) do not effect on stock prices.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127653320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-09DOI: 10.51903/kompak.v15i2.809
Ellina Monica Septiani, Listyorini Wahyu Widati
This research aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Finance (NPF), Financing to Deposit Ratio (FDR) and Operating Cost of Operating Income (BOPO) on the Profitability of Islamic Commercial Banks in Indonesia. Sampling in this study used a purposive sampling method with data collection techniques, documentation studies and library research. The number of samples used as many as 12 Islamic Commercial Banks in Indonesia. The data obtained were analyzed using multiple linear regression analysis using Eviews 10 software and Microsoft Excel 365. The results of this research indicate that the CAR has an insignificant positive effect on Profitability, NPF has a significant negative effect on Profitability, FDR has an insignificant negative effect on Profitability, and (BOPO) has a significant negative effect on profitability.
{"title":"CAR, NPF, FDR, dan BOPO Terhadap Profitabilitas Bank Umum Syariah","authors":"Ellina Monica Septiani, Listyorini Wahyu Widati","doi":"10.51903/kompak.v15i2.809","DOIUrl":"https://doi.org/10.51903/kompak.v15i2.809","url":null,"abstract":"This research aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Finance (NPF), Financing to Deposit Ratio (FDR) and Operating Cost of Operating Income (BOPO) on the Profitability of Islamic Commercial Banks in Indonesia. Sampling in this study used a purposive sampling method with data collection techniques, documentation studies and library research. The number of samples used as many as 12 Islamic Commercial Banks in Indonesia. The data obtained were analyzed using multiple linear regression analysis using Eviews 10 software and Microsoft Excel 365. The results of this research indicate that the CAR has an insignificant positive effect on Profitability, NPF has a significant negative effect on Profitability, FDR has an insignificant negative effect on Profitability, and (BOPO) has a significant negative effect on profitability. ","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126185749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-28DOI: 10.51903/kompak.v15i2.916
Muhammad Mirza Rifandy Akhbar, Andy Kartika
This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management
{"title":"Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba","authors":"Muhammad Mirza Rifandy Akhbar, Andy Kartika","doi":"10.51903/kompak.v15i2.916","DOIUrl":"https://doi.org/10.51903/kompak.v15i2.916","url":null,"abstract":"This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116712848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-28DOI: 10.51903/kompak.v15i2.820
Achmad Basuki, Jaeni
The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.
{"title":"PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI, KUALITAS PELAYANAN PETUGAS PAJAK DAN PENERAPAN E – FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Achmad Basuki, Jaeni","doi":"10.51903/kompak.v15i2.820","DOIUrl":"https://doi.org/10.51903/kompak.v15i2.820","url":null,"abstract":"The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123881557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-28DOI: 10.51903/kompak.v15i2.892
Sri Wahyuning Sri
The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information. Keywords: Financial Statements, Financial Ratios, Performance
{"title":"S SISTEM INFORMASI AKUNTANSI KEUANGAN UNTUK MENGANALISA KESEHATAN PERUSAHAAN BERBASIS WEB","authors":"Sri Wahyuning Sri","doi":"10.51903/kompak.v15i2.892","DOIUrl":"https://doi.org/10.51903/kompak.v15i2.892","url":null,"abstract":"The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information. \u0000 \u0000Keywords: Financial Statements, Financial Ratios, Performance \u0000 ","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126955093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-28DOI: 10.51903/kompak.v15i2.829
Rena Naena Fitriana Putri, Cahyani Nuswandari
The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.
{"title":"Faktor-Faktor yang Mempengaruhi Perataan Laba (Income Smoothing) pada Perusahaan Manufaktur yang Terdaftar Di BEI 2016-2020","authors":"Rena Naena Fitriana Putri, Cahyani Nuswandari","doi":"10.51903/kompak.v15i2.829","DOIUrl":"https://doi.org/10.51903/kompak.v15i2.829","url":null,"abstract":"The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128409030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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