Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh praktik corporate governance (CG) terhadap kinerja modal intelektual perusahaan. Praktik CG yang diteliti adalah proporsi komisaris independen, jumlah dewan komisaris, dan jumlah komite audit. Sedangkan variable dependen dalam penelitian ini adalah kinerja modal intelektual yang diukur dengan Value Added Intellectual Capital (VAIC). Sampel penelitian ini adalah perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia tahun 2015-2021 sebanyak 248 observasi. Hasil penelitian ini adalah komisaris independen dapat meningkatkan kinerja modal intelektual. Namun, dewan komisaris dan komite audit tidak berpengaruh terhadap kinerja modal intelektual.
{"title":"Kinerja Modal Intelektual Industri Perbankan Di Indonesia: Apakah Corporate Governance Berpengaruh?","authors":"Isna Rahmawati, Andi Asrihapsari, Vidia Ayu Satyanovi, Nasyi’ah Hasanah Purnomowati","doi":"10.33558/jrak.v14i1.5799","DOIUrl":"https://doi.org/10.33558/jrak.v14i1.5799","url":null,"abstract":" \u0000Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh praktik corporate governance (CG) terhadap kinerja modal intelektual perusahaan. Praktik CG yang diteliti adalah proporsi komisaris independen, jumlah dewan komisaris, dan jumlah komite audit. Sedangkan variable dependen dalam penelitian ini adalah kinerja modal intelektual yang diukur dengan Value Added Intellectual Capital (VAIC). Sampel penelitian ini adalah perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia tahun 2015-2021 sebanyak 248 observasi. Hasil penelitian ini adalah komisaris independen dapat meningkatkan kinerja modal intelektual. Namun, dewan komisaris dan komite audit tidak berpengaruh terhadap kinerja modal intelektual.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77353638","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 : 2023-04-09DOI: 10.33558/jrak.v14i1.6924
Luthfi Miftahul Putri, Yuha Nadhirah Qintharah
Tujuan dalam penelitian ini yaitu guna melihat pengaruh financial target, ineffective monitoring dan financial distress terhadap kecurangan laporan keuangan yang difokuskan pada perusahaan sektor property, real estate dan konstruksi bangunan dengan tahun pengamatan 2019-2021. Penggunaan purposive sampling dalam metode pengambilan sampel, sehingga memperoleh sampel sebanyak 56 perusahaan. Penelitian ini memakai analisis regresi data panel dengan software Eviews. Sesuai output dari analisis yang dilakukan, diperoleh hasil bahwa financial target berpengaruh positif signifikan terhadap kecurangan laporan keuangan, sedangkan ineffective monitoring dan financial distress berpengaruh negatif signifikan terhadap kecurangan laporan keuanagan.
{"title":"Pengaruh Financial Target, Ineffective Monitoring, Dan Financial Distress Terhadap Fraud Of Financial Reports","authors":"Luthfi Miftahul Putri, Yuha Nadhirah Qintharah","doi":"10.33558/jrak.v14i1.6924","DOIUrl":"https://doi.org/10.33558/jrak.v14i1.6924","url":null,"abstract":"Tujuan dalam penelitian ini yaitu guna melihat pengaruh financial target, ineffective monitoring dan financial distress terhadap kecurangan laporan keuangan yang difokuskan pada perusahaan sektor property, real estate dan konstruksi bangunan dengan tahun pengamatan 2019-2021. Penggunaan purposive sampling dalam metode pengambilan sampel, sehingga memperoleh sampel sebanyak 56 perusahaan. Penelitian ini memakai analisis regresi data panel dengan software Eviews. Sesuai output dari analisis yang dilakukan, diperoleh hasil bahwa financial target berpengaruh positif signifikan terhadap kecurangan laporan keuangan, sedangkan ineffective monitoring dan financial distress berpengaruh negatif signifikan terhadap kecurangan laporan keuanagan.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84155538","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 : 2023-04-09DOI: 10.33558/jrak.v14i1.5861
Amir ' Hamzah, Lia Dwi Martika, Indriyani Indriyani
The purpose of this study was to determine the effect of Debt Contracts, Political Factors, and Information Asymmetry on Asset Revaluation. The research method used in this research is descriptive and verification methods. The population of this research is banking as many as 110 companies registered with the Financial Services Authority in 2018-2022. The method of determining the sample in this study used a purposive sampling method of 30 companies registered with the Financial Services Authority in 2018-2022. The analysis technique applied in this research is logistic regression analysis. The test results show that the Debt Contract, Political Factor, and Information Asymmetry simultaneously has a significant effect on Asset Revaluation. Leverage, Liquidity, Operating Cash Flow, Company Size, and Fixed Asset Intensity partially has a positive effect on asset revaluation.
{"title":"Revaluasi Aset Pada Perusahaan Perbankan Indonesia","authors":"Amir ' Hamzah, Lia Dwi Martika, Indriyani Indriyani","doi":"10.33558/jrak.v14i1.5861","DOIUrl":"https://doi.org/10.33558/jrak.v14i1.5861","url":null,"abstract":"The purpose of this study was to determine the effect of Debt Contracts, Political Factors, and Information Asymmetry on Asset Revaluation. The research method used in this research is descriptive and verification methods. The population of this research is banking as many as 110 companies registered with the Financial Services Authority in 2018-2022. The method of determining the sample in this study used a purposive sampling method of 30 companies registered with the Financial Services Authority in 2018-2022. The analysis technique applied in this research is logistic regression analysis. The test results show that the Debt Contract, Political Factor, and Information Asymmetry simultaneously has a significant effect on Asset Revaluation. Leverage, Liquidity, Operating Cash Flow, Company Size, and Fixed Asset Intensity partially has a positive effect on asset revaluation. \u0000 ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83681962","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 : 2023-04-09DOI: 10.33558/jrak.v14i1.5811
Satria Fathi Alauddin, Ahalik Ahalik
Tujuan dari penelitian ini adalah untuk meneliti pengaruh segitiga kecurangan terhadap kecurangan laporan keuangan dengan menggunakan perhitungan skor Beneish pada perusahaan BUMN yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2018-2019. Segitiga kecurangan terdiri dari tekanan, kesempatan dan rasionalisasi. Dalam penelitian ini sampel dipilih menggunakan teknik purposive sampling mendapatkan sebanyak 17 perusahaan BUMN pada tahun 2018-2019. Teknik analisis yang digunakan pada penelitian adalah regresi data panel. Hasil dari penelitian menunjukan bahwa segitiga kecurangan berpengaruh signifikan secara simultan terhadap kecurangan laporan keuangan. Sedangkan secara parsial hasil menunjukan tekanan berpengaruh positif signifikan terhadap kecurangan laporan keuangan. Kesempatan secara parsial menunjukan tidak berpengaruh signifikan terhadap kecurangan laporan keuangan dan Rasionalisasi secara parsial berpangaruh positif signifikan terhadap kecurangan laporan keuangan.
{"title":"The Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud Pada Perusahaan BUMN Yang Terdaftar Pada Bursa Efek Indonesia","authors":"Satria Fathi Alauddin, Ahalik Ahalik","doi":"10.33558/jrak.v14i1.5811","DOIUrl":"https://doi.org/10.33558/jrak.v14i1.5811","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk meneliti pengaruh segitiga kecurangan terhadap kecurangan laporan keuangan dengan menggunakan perhitungan skor Beneish pada perusahaan BUMN yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2018-2019. Segitiga kecurangan terdiri dari tekanan, kesempatan dan rasionalisasi. Dalam penelitian ini sampel dipilih menggunakan teknik purposive sampling mendapatkan sebanyak 17 perusahaan BUMN pada tahun 2018-2019. Teknik analisis yang digunakan pada penelitian adalah regresi data panel. Hasil dari penelitian menunjukan bahwa segitiga kecurangan berpengaruh signifikan secara simultan terhadap kecurangan laporan keuangan. Sedangkan secara parsial hasil menunjukan tekanan berpengaruh positif signifikan terhadap kecurangan laporan keuangan. Kesempatan secara parsial menunjukan tidak berpengaruh signifikan terhadap kecurangan laporan keuangan dan Rasionalisasi secara parsial berpangaruh positif signifikan terhadap kecurangan laporan keuangan.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84118282","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}
Gabriel Nadya Amarissa, Nofri Nautani, Mansur Yal Harist, Chandra Rony Lumbantobing
Taxes, viewed from the government's point of view, are the largest source of revenue. Such a significant contribution to the state makes the government pays more attention and create more effort to optimize tax revenue. However, from the company's viewpoint, tax payments are considered as costs and affect them by reducing their profits. Therefore, the differences in perspective between the government and the corporations will result in companies neglecting to pay taxes. This study analyzes the effect of profitability, company size, and capital intensity on tax aggressiveness listed on the Indonesian Stock Exchange in 2018-2020. This research uses multiple linear regression analysis with quantitative methods and uses purposive sampling as a sampling method. The research data used are in the form of financial statements of manufacturing companies in the consumption sector that have undergone an audit and publication process. The result of this study indicates that profitability harms tax aggressiveness, company size affects tax aggressiveness, capital intensity has no effect on tax aggressiveness, and profitability, company size, and capital intensity have a simultaneous effect on tax aggressiveness.
{"title":"FINANCIAL FACTORS INFLUENCE ON TAX AGGRESSIVENESS (Study on Indonesian Consumption Sectors 2018-2020)","authors":"Gabriel Nadya Amarissa, Nofri Nautani, Mansur Yal Harist, Chandra Rony Lumbantobing","doi":"10.37641/riset.v5i1.213","DOIUrl":"https://doi.org/10.37641/riset.v5i1.213","url":null,"abstract":"Taxes, viewed from the government's point of view, are the largest source of revenue. Such a significant contribution to the state makes the government pays more attention and create more effort to optimize tax revenue. However, from the company's viewpoint, tax payments are considered as costs and affect them by reducing their profits. Therefore, the differences in perspective between the government and the corporations will result in companies neglecting to pay taxes. This study analyzes the effect of profitability, company size, and capital intensity on tax aggressiveness listed on the Indonesian Stock Exchange in 2018-2020. \u0000This research uses multiple linear regression analysis with quantitative methods and uses purposive sampling as a sampling method. The research data used are in the form of financial statements of manufacturing companies in the consumption sector that have undergone an audit and publication process. \u0000The result of this study indicates that profitability harms tax aggressiveness, company size affects tax aggressiveness, capital intensity has no effect on tax aggressiveness, and profitability, company size, and capital intensity have a simultaneous effect on tax aggressiveness.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82632466","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}
Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best. Thus, this study determines the effect of profitability, operating cash flow, and liquidity on going concern audit opinion. This study employs data from transportation companies listed on the Indonesia Stock Exchange/IDX from 2019 to 2021. The sample selection technique employed in this study is purposive sampling, with 47 observations. The test employed in this study is the logistic regression. This study concludes that profitability and liquidity are not associated with going concern audit opinion, while operating cash flow is negatively associated with going concern audit opinion. This study suggests that operating cash flow is essential information that can be an early indication of risk mitigation that must be carried out for the company’s going concern.
{"title":"DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION?","authors":"Priscilla Oliviane Ngesthi, Amrie Firmansyah, Ricy Dwi Agustin, Estralita Trisnawati","doi":"10.37641/riset.v5i1.216","DOIUrl":"https://doi.org/10.37641/riset.v5i1.216","url":null,"abstract":"Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best. Thus, this study determines the effect of profitability, operating cash flow, and liquidity on going concern audit opinion. This study employs data from transportation companies listed on the Indonesia Stock Exchange/IDX from 2019 to 2021. The sample selection technique employed in this study is purposive sampling, with 47 observations. The test employed in this study is the logistic regression. This study concludes that profitability and liquidity are not associated with going concern audit opinion, while operating cash flow is negatively associated with going concern audit opinion. This study suggests that operating cash flow is essential information that can be an early indication of risk mitigation that must be carried out for the company’s going concern.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75134128","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}
This study aims to look at several factors like awareness, knowledge, obstacles, and sanctions, as well as tax regulations impacting taxpayer compliance. There is an assumption that tax compliance in Indonesia is still in the low category, which causes state revenues in the tax sector not to meet expectations. This study uses the literature review method, where the results concluded that awareness, knowledge, obstacles, sanctions, and the existence of tax regulation have an indication or influence to increase tax compliance in Indonesia. The study provides knowledge about the current conditions regarding tax compliance in Indonesia based on existing factors, and new information related to the recent tax regulation in the pandemic 2022.
{"title":"FACTORS INFLUENCING TAX COMPLIANCE IN INDONESIA","authors":"Apran Kurniawan, Revi Novayanthi Br Meliala, Fernandus Roni Febrianto","doi":"10.37641/riset.v5i1.208","DOIUrl":"https://doi.org/10.37641/riset.v5i1.208","url":null,"abstract":"This study aims to look at several factors like awareness, knowledge, obstacles, and sanctions, as well as tax regulations impacting taxpayer compliance. There is an assumption that tax compliance in Indonesia is still in the low category, which causes state revenues in the tax sector not to meet expectations. This study uses the literature review method, where the results concluded that awareness, knowledge, obstacles, sanctions, and the existence of tax regulation have an indication or influence to increase tax compliance in Indonesia. The study provides knowledge about the current conditions regarding tax compliance in Indonesia based on existing factors, and new information related to the recent tax regulation in the pandemic 2022.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91119983","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}
The success of regional autonomy can be reflected in the quality of the public services provided. This research was conducted in the local government of cities and regencies in Central Java Province. This study aimed to identify and analyze the effect of financial factors and local government characteristics on financial distress in city and district regional governments in Central Java Province for the 2017-2021 period. This research uses causal associative research with a quantitative approach. In determining the sample, a purposive sampling method was used with a population of all regencies and cities in Central Java Province for the 2017-2021 period. This study utilized eight independent variables and data processing instruments used in Microsoft Excel and Econometric Views (E-Views) version 10 with a panel data regression model. This study's results are partially the effectiveness and efficiency ratio that affect financial distress. While the other six variables (income growth ratio, independence ratio, regional solvency ratio, population, and audit opinion) partially do not affect financial distress. However, simultaneously the independent variables affect financial distress.
区域自治的成功可以反映在所提供的公共服务的质量上。这项研究是在中爪哇省的城市和县的地方政府进行的。本研究旨在识别和分析2017-2021年期间中爪哇省城市和地区政府财政困境的财政因素和地方政府特征的影响。本研究采用因果关联研究与定量方法。在确定样本时，对2017-2021年期间中爪哇省所有县和城市的人口采用了有目的的抽样方法。本研究采用8个自变量和数据处理工具，使用Microsoft Excel和econometrecviews (E-Views) version 10，采用面板数据回归模型。本研究的结果部分是影响财务困境的有效性和效率比。而其他六个变量(收入增长率、独立比率、地区偿债能力比率、人口和审计意见)部分不影响财务困境。然而，同时，自变量影响财务困境。
{"title":"THE INFLUENCE OF FINANCIAL FACTORS AND LOCAL GOVERNMENT CHARACTERISTICS ON FINANCIAL DISTRESS","authors":"Dwi Tia Ningrum, Rias Sholihah","doi":"10.37641/riset.v5i1.226","DOIUrl":"https://doi.org/10.37641/riset.v5i1.226","url":null,"abstract":"The success of regional autonomy can be reflected in the quality of the public services provided. This research was conducted in the local government of cities and regencies in Central Java Province. This study aimed to identify and analyze the effect of financial factors and local government characteristics on financial distress in city and district regional governments in Central Java Province for the 2017-2021 period. This research uses causal associative research with a quantitative approach. In determining the sample, a purposive sampling method was used with a population of all regencies and cities in Central Java Province for the 2017-2021 period. This study utilized eight independent variables and data processing instruments used in Microsoft Excel and Econometric Views (E-Views) version 10 with a panel data regression model. \u0000This study's results are partially the effectiveness and efficiency ratio that affect financial distress. While the other six variables (income growth ratio, independence ratio, regional solvency ratio, population, and audit opinion) partially do not affect financial distress. However, simultaneously the independent variables affect financial distress.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81146735","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}
Veimina Surya, Wahyuni Dian Purwati, Rian Adi Pamungkas
This study aimed to obtain empirical evidence of the effect of competence and self-efficacy on service quality with work engagement as an intervening variable using a cross-sectional study design and 100 health workers with civil servant status as respondents. The study's results prove that simultaneously and partially, competence and self-efficacy have a positive and significant direct effect on work engagement and service quality, and work engagement has a positive and significant effect on service quality. So work engagement positively mediates the relationship between competence and self-efficacy in improving the service quality. The partisanship of health workers by involving themselves will make competence and management efforts in developing self-efficacy more effective in improving the ability of health workers to deliver quality services to inpatients. Competence will enable health workers to improve the quality of services more optimally if they appreciate interprofessional input and fully practice their knowledge. The importance of generalizations that management must develop for health workers in giving trust and experience will be an impetus for health workers to provide quality services in inpatient installations.
{"title":"WORK ENGAGEMENT AS MEDIATOR OF COMPETENCE AND SELF-EFFICACY OF SERVICE QUALITY","authors":"Veimina Surya, Wahyuni Dian Purwati, Rian Adi Pamungkas","doi":"10.37641/riset.v5i1.160","DOIUrl":"https://doi.org/10.37641/riset.v5i1.160","url":null,"abstract":"This study aimed to obtain empirical evidence of the effect of competence and self-efficacy on service quality with work engagement as an intervening variable using a cross-sectional study design and 100 health workers with civil servant status as respondents. The study's results prove that simultaneously and partially, competence and self-efficacy have a positive and significant direct effect on work engagement and service quality, and work engagement has a positive and significant effect on service quality. So work engagement positively mediates the relationship between competence and self-efficacy in improving the service quality. The partisanship of health workers by involving themselves will make competence and management efforts in developing self-efficacy more effective in improving the ability of health workers to deliver quality services to inpatients. Competence will enable health workers to improve the quality of services more optimally if they appreciate interprofessional input and fully practice their knowledge. The importance of generalizations that management must develop for health workers in giving trust and experience will be an impetus for health workers to provide quality services in inpatient installations.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73478609","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}
This study examines the effect of profitability and firm value on income smoothing. In addition, this study examines the moderate effect of firm growth on the relationship between these variables. This study employs a sample of companies in the banking sector listed on the IDX. The number of samples in this study is 31 observations based on purposive sampling. Moreover, the hypothesis in this study was examined with multiple regression analysis for cross-section data. The results of this study suggest that profitability and firm value are not associated with income smoothing. Furthermore, firm growth cannot strengthen the negative relationship between profitability and income smoothing. Also, firm growth cannot strengthen the negative relationship between firm value and income smoothing.
{"title":"PROFITABILITY, FIRM VALUE, INCOME SMOOTHING: THE MODERATING ROLE OF FIRM GROWTH","authors":"Welly Chandra, Amrie Firmansyah, Estralita Trisnawati","doi":"10.37641/riset.v5i1.215","DOIUrl":"https://doi.org/10.37641/riset.v5i1.215","url":null,"abstract":"This study examines the effect of profitability and firm value on income smoothing. In addition, this study examines the moderate effect of firm growth on the relationship between these variables. This study employs a sample of companies in the banking sector listed on the IDX. The number of samples in this study is 31 observations based on purposive sampling. Moreover, the hypothesis in this study was examined with multiple regression analysis for cross-section data. The results of this study suggest that profitability and firm value are not associated with income smoothing. Furthermore, firm growth cannot strengthen the negative relationship between profitability and income smoothing. Also, firm growth cannot strengthen the negative relationship between firm value and income smoothing.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88998269","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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