Maria Petra Angelina Br. Sihaloho, Manatap Berliana Lumban Gaol, Meilinda Stefani Harefa
This study aims to determine the effect of the accrual earnings management before IPO and the real earnings management before IPO on the company's financial performance after the IPO. This study uses secondary data with the object of research on property, real estate and building construction sector companies conducting IPOs in 2018-2021 which are listed on the Indonesia Stock Exchange. There are 32 companies that the became research sample using purposive sampling method. The technique of data analysis in this study is the Multiple Regression Analysis with using SPSS 26 software. The results of data testing conducted in this study indicate that accrual earnings management before IPO has a negative and significant effect on financial performance, while real earnings management before IPO has no significant effect on financial performance.
{"title":"Pengaruh Manajemen Laba Sebelum Initial Public Offering (IPO) terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Sektor Properti, Real Estate, dan Konstruksi Bangunan Melakukan IPO Tahun 2018-2021 yang Terdaftar di Bursa Efek Indonesia)","authors":"Maria Petra Angelina Br. Sihaloho, Manatap Berliana Lumban Gaol, Meilinda Stefani Harefa","doi":"10.37481/jmeb.v4i1.705","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.705","url":null,"abstract":"This study aims to determine the effect of the accrual earnings management before IPO and the real earnings management before IPO on the company's financial performance after the IPO. This study uses secondary data with the object of research on property, real estate and building construction sector companies conducting IPOs in 2018-2021 which are listed on the Indonesia Stock Exchange. There are 32 companies that the became research sample using purposive sampling method. The technique of data analysis in this study is the Multiple Regression Analysis with using SPSS 26 software. The results of data testing conducted in this study indicate that accrual earnings management before IPO has a negative and significant effect on financial performance, while real earnings management before IPO has no significant effect on financial performance.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"50 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140517852","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 aim of this research is to obtain the necessary data and information and process it as comparison material with theories from library research to fulfill the requirements for writing a dissertation. find out how product quality influences purchasing decisions and find out how service quality influences purchasing decisions at Optik Sejahtera Depok. As well as to find out simultaneously the influence of product quality and service quality in purchasing decision making at Optik Sejahtera Depok. The following research analysis uses a quantitative approach analysis and the research population includes a purchasing decision population of 312 people. 76 The sample used in this research, the sampling technique used is non-probability, the sampling technique used is purposive sampling, and the determination formula The sample size is considered appropriate to represent the entire population, the Slovin formula is used, and the maximum margin is used. The maximum error or error is used. This formula sets the acceptable value to be 0.10 or 10% or 76 respondents. Product quality results can have a significant impact on purchasing decisions because the t count is 2.204 > 1.992 in the t table, and sig.< 0> t table 1.992 and the Sig. < 0> Table 3.12 and Sig value. <;0.05 (0.000 <0.05).
本研究的目的是获取必要的数据和信息，并将其处理为与图书馆研究中的理论进行比较的材料，以满足撰写论文的要求。同时找出产品质量和服务质量对 Optik Sejahtera Depok 购买决策的影响。以下研究分析采用定量分析方法，研究对象包括 312 名购买决策人群。76 本研究使用的样本，使用的抽样技术是非概率抽样，使用的抽样技术是目的性抽样，确定公式 认为样本量适合代表整个人口，使用斯洛文公式，使用最大边际。使用最大误差或误差。该公式设定的可接受值为 0.10 或 10% 或 76 个受访者。产品质量结果会对购买决策产生重大影响，因为 t 表中的 t 计数为 2.204 > 1.992，sig.< 0> t 表中的 1.992 和 Sig.< 0> 表 3.12 和 Sig 值。<;0.05 (0.000 <0.05).
{"title":"Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Keputusan Pembelian di Optik Sejahtera Depok","authors":"Veta Lidya Delima Pasaribu, R. Setiawan","doi":"10.37481/jmeb.v4i1.681","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.681","url":null,"abstract":"The aim of this research is to obtain the necessary data and information and process it as comparison material with theories from library research to fulfill the requirements for writing a dissertation. find out how product quality influences purchasing decisions and find out how service quality influences purchasing decisions at Optik Sejahtera Depok. As well as to find out simultaneously the influence of product quality and service quality in purchasing decision making at Optik Sejahtera Depok. The following research analysis uses a quantitative approach analysis and the research population includes a purchasing decision population of 312 people. 76 The sample used in this research, the sampling technique used is non-probability, the sampling technique used is purposive sampling, and the determination formula The sample size is considered appropriate to represent the entire population, the Slovin formula is used, and the maximum margin is used. The maximum error or error is used. This formula sets the acceptable value to be 0.10 or 10% or 76 respondents. Product quality results can have a significant impact on purchasing decisions because the t count is 2.204 > 1.992 in the t table, and sig.< 0> t table 1.992 and the Sig. < 0> Table 3.12 and Sig value. <;0.05 (0.000 <0.05).","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"47 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140518196","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}
Putri Sinambela, Halomoan Sihombing, Hendrik Elisa Sutejo Samosir
Internal control is a very important part so that company goals can be achieved. Without internal control, company goals cannot be achieved effectively and efficiently. Inventory system generally means a system that manages the flow of inventory data related to activities in a company. The inventory system includes a system for recording goods sold, a system for recording goods purchased, a system for requesting and releasing merchandise from the warehouse, a physical counting system, a goods sales returns system. This research aims to determine the implementation of internal control and determine the inventory system at Alfamidi Belawan located at Jl. Belawan I Station, Medan, Belawan City, North Sumatra. The data collection method used was interviews, observation using qualitative descriptive.
内部控制是实现公司目标的一个非常重要的组成部分。没有内部控制，公司目标就无法有效和高效地实现。库存系统一般指管理与公司活动相关的库存数据流的系统。库存系统包括记录已售商品的系统、记录已购商品的系统、从仓库申请和发放商品的系统、实物清点系统、商品销售退货系统。本研究旨在确定内部控制的实施情况，并确定位于北苏门答腊岛勿拉万市棉兰勿拉万 I 站的 Alfamidi Belawan 公司的库存系统。采用的数据收集方法是访谈和定性描述观察。
{"title":"Analisis Pengendalian Internal atas Persediaan Barang Dagang pada Alfamidi Belawan","authors":"Putri Sinambela, Halomoan Sihombing, Hendrik Elisa Sutejo Samosir","doi":"10.37481/jmeb.v4i1.706","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.706","url":null,"abstract":"Internal control is a very important part so that company goals can be achieved. Without internal control, company goals cannot be achieved effectively and efficiently. Inventory system generally means a system that manages the flow of inventory data related to activities in a company. The inventory system includes a system for recording goods sold, a system for recording goods purchased, a system for requesting and releasing merchandise from the warehouse, a physical counting system, a goods sales returns system. This research aims to determine the implementation of internal control and determine the inventory system at Alfamidi Belawan located at Jl. Belawan I Station, Medan, Belawan City, North Sumatra. The data collection method used was interviews, observation using qualitative descriptive.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140521801","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}
Greace Havana Tamba, Hendrik Elisa Sutejo Samosir, A. Siahaan
This study aims to find out about the financial performance development of small micro-enterprises in a case study of peanut butter bread in a high-rise city. This research is a kind of field research. (field research). The method used is qualitative descriptive. The data collection techniques used are observations, interviews and documents. The research uses qualitative data from financial statements such as financial position reports and profit and loss reports because in this study the researchers study, analyze and draw conclusions from the financial reports of the enterprise. Based on the results of the research and analysis of the profitability ratio using the formula GPM, NPM, ROA, and ROE show that the enterprise has increased and decreased each year, the financial performance of such enterprise is assessed well in the course of the last 3 years starting from 2021-2023 If the industry average is 30% to assess the good or badness of a enterprise, then that enterprise only good in the calculation of the gross profit margin (GPM) that is above the average of the industry. In the calculation of other profitability ratios, the business of sagu flour has experienced an increase in earning profits. (in-profit). But, the average calculation results of the enterprise starting in 2021-2023 are better than in 2022.
{"title":"Analisis Kinerja Keuangan pada Usaha Mikro Kecil (Studi Kasus Usaha Roti Kacang Mpok Atik di Kota Tebing Tinggi)","authors":"Greace Havana Tamba, Hendrik Elisa Sutejo Samosir, A. Siahaan","doi":"10.37481/jmeb.v4i1.704","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.704","url":null,"abstract":"This study aims to find out about the financial performance development of small micro-enterprises in a case study of peanut butter bread in a high-rise city. This research is a kind of field research. (field research). The method used is qualitative descriptive. The data collection techniques used are observations, interviews and documents. The research uses qualitative data from financial statements such as financial position reports and profit and loss reports because in this study the researchers study, analyze and draw conclusions from the financial reports of the enterprise. Based on the results of the research and analysis of the profitability ratio using the formula GPM, NPM, ROA, and ROE show that the enterprise has increased and decreased each year, the financial performance of such enterprise is assessed well in the course of the last 3 years starting from 2021-2023 If the industry average is 30% to assess the good or badness of a enterprise, then that enterprise only good in the calculation of the gross profit margin (GPM) that is above the average of the industry. In the calculation of other profitability ratios, the business of sagu flour has experienced an increase in earning profits. (in-profit). But, the average calculation results of the enterprise starting in 2021-2023 are better than in 2022.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"21 5-6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140517325","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 study aims to find out the impact of the characteristic audit committee of manufacturing companies with profit management on the consumer sector listed in the EIB (Indonesian Stock Exchange) period 2020-2022. The sampling technique in this study was carried out using purposive samplings so 37 companies were obtained. From the results of the test understanding it can be concluded that only the first hypothesis (audit committee competence) has proved to have a positive and significant influence on Profit Management, while the size of the audit committee and audit meetings of the committee frequency have no influence and do not syphnify gegen variable dependen. This is demonstrated through a test-t result that shows a meaningful relationship to a variable with a 5% dimension significance.
{"title":"Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur Sektor Konsumsi yang Terdaftar di BEI Periode 2020 – 2022)","authors":"Lamtiur Simamora, D. Siboro, A. D. Saribu","doi":"10.37481/jmeb.v4i1.697","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.697","url":null,"abstract":"The study aims to find out the impact of the characteristic audit committee of manufacturing companies with profit management on the consumer sector listed in the EIB (Indonesian Stock Exchange) period 2020-2022. The sampling technique in this study was carried out using purposive samplings so 37 companies were obtained. From the results of the test understanding it can be concluded that only the first hypothesis (audit committee competence) has proved to have a positive and significant influence on Profit Management, while the size of the audit committee and audit meetings of the committee frequency have no influence and do not syphnify gegen variable dependen. This is demonstrated through a test-t result that shows a meaningful relationship to a variable with a 5% dimension significance.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"38 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140524130","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 study tested the price influence of the purchasing strategy of consumer goods. Also what was studied in this study was the influence of the internet (online presence) on informed purchasing decisions. The research is meant to answer the question of how much the price of a competitor affects the purchase of a product, how customers understand the concept of pricing based on the company's value, and how much online prices inform customer purchasing decisions. This paper is descriptive and historical and relies heavily on secondary sources of information. The findings from the data obtained suggest that consumers have a perception of value reflected in the price of the company's products. It also shows that the price of the competitor affects the purchase of the company's products and the online price informs and influences the purchase decision. This study contributes to knowledge on a range of issues related to price strategy and purchase decision-making processes. This research recommends that companies should focus on communicating customer value through price, companies should also pay attention to competitor prices and check how price affects their product purchase.
{"title":"Tinjauan Pengaruh Strategi Penetapan Harga pada Pembelian Barang Melalui Bisnis Digital","authors":"Geri Suherman","doi":"10.37481/jmeb.v4i1.711","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.711","url":null,"abstract":"The study tested the price influence of the purchasing strategy of consumer goods. Also what was studied in this study was the influence of the internet (online presence) on informed purchasing decisions. The research is meant to answer the question of how much the price of a competitor affects the purchase of a product, how customers understand the concept of pricing based on the company's value, and how much online prices inform customer purchasing decisions. This paper is descriptive and historical and relies heavily on secondary sources of information. The findings from the data obtained suggest that consumers have a perception of value reflected in the price of the company's products. It also shows that the price of the competitor affects the purchase of the company's products and the online price informs and influences the purchase decision. This study contributes to knowledge on a range of issues related to price strategy and purchase decision-making processes. This research recommends that companies should focus on communicating customer value through price, companies should also pay attention to competitor prices and check how price affects their product purchase.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"240 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140521679","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 research aims to determine the influence of Sales Growth and Capital Structure on Share Prices with Firm Size as a Moderating Variable in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange for the 2017-2022 period. Based on the purposive sampling method, the population used in this research was 112 companies with a selected sample of 34 companies. Statistical testing uses Econometric Views 12. The results of this study show that (1) Partial sales growth does not have a significant effect on stock prices, (2) Partial capital structure has a significant effect on stock prices, (3) Partial sales growth and capital structure simultaneously has a significant effect on the Stock Price variable, (4) Firm Size is not able to moderate the influence of Sales Growth on Stock Prices, (5) Firm Size is able to moderate the relationship between the Capital Structure variable and Stock Prices.
{"title":"Pengaruh Sales Growth dan Struktur Modal terhadap Harga Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderating (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di BEI Tahun 2017-2022)","authors":"Andani Bias Febrina, Lyandra Aisyah Margie","doi":"10.37481/jmeb.v4i1.661","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.661","url":null,"abstract":"This research aims to determine the influence of Sales Growth and Capital Structure on Share Prices with Firm Size as a Moderating Variable in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange for the 2017-2022 period. Based on the purposive sampling method, the population used in this research was 112 companies with a selected sample of 34 companies. Statistical testing uses Econometric Views 12. The results of this study show that (1) Partial sales growth does not have a significant effect on stock prices, (2) Partial capital structure has a significant effect on stock prices, (3) Partial sales growth and capital structure simultaneously has a significant effect on the Stock Price variable, (4) Firm Size is not able to moderate the influence of Sales Growth on Stock Prices, (5) Firm Size is able to moderate the relationship between the Capital Structure variable and Stock Prices.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"21 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140517757","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}
Cinta Ruth Sipahutar, Manatap Berliana Lumban Gaol, D. Siboro
This study aims to determine the effect of financial ratios on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022. The dependent variable in this study is profit growth, the independent variables in this study are Return On Asset, Net Profit Margin, Current Ratio, Debt to Asset Ratio and Total Asset Turnover. The population in this study was 84 companies and the sample used was 30 companies with purposive sampling techniques. The data used in this study is secondary data sourced from the company's financial statements and annual reports. The research method used in this study is quantitative research with multiple linear regression analysis techniques and data processing using the SPSS program version 25. The results of this study show that NPM has a positive and significant effect on profit growth. ROA and CR have a negative and significant effect on profit growth. DAR has a negative and insignificant effect on profit growth, while TATO has a positive and insignificant effect on profit growth.
{"title":"Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022","authors":"Cinta Ruth Sipahutar, Manatap Berliana Lumban Gaol, D. Siboro","doi":"10.37481/jmeb.v4i1.703","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.703","url":null,"abstract":"This study aims to determine the effect of financial ratios on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022. The dependent variable in this study is profit growth, the independent variables in this study are Return On Asset, Net Profit Margin, Current Ratio, Debt to Asset Ratio and Total Asset Turnover. The population in this study was 84 companies and the sample used was 30 companies with purposive sampling techniques. The data used in this study is secondary data sourced from the company's financial statements and annual reports. The research method used in this study is quantitative research with multiple linear regression analysis techniques and data processing using the SPSS program version 25. The results of this study show that NPM has a positive and significant effect on profit growth. ROA and CR have a negative and significant effect on profit growth. DAR has a negative and insignificant effect on profit growth, while TATO has a positive and insignificant effect on profit growth.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"39 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140524722","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}
Yosi Delmy Ocha Br Sinulingga, A. Siahaan, D. Siboro
This research aims to find out what influence accounting information systems have on the performance of Micro and Small Enterprises in Kabanjahe District. The independent variable is the accounting information system, and the dependent variable is performance. The research method used is primary data collection techniques in the form of questionnaires. The sampling method used in this research was Conveience Sampling, with a total sample of 40 respondents. Data processing uses SPSS version 26 tools. Tests used in this research include descriptive statistical analysis, validity and reliability tests, normality tests, simple linear regression, and partial significance tests (t tests). The results of this research show that the Accounting Information System (X) has a positive, significant effect on the performance (Y) of Micro and Small Businesses in Kabanjahe sub-district. Based on the results of the t test, the accounting information system variable has an effect on the performance of micro and small businesses in Kabanjahe sub-district by 0.001 (0.001<0.05).
本研究旨在找出会计信息系统对卡班加赫区微型和小型企业绩效的影响。自变量是会计信息系统，因变量是绩效。采用的研究方法是调查问卷形式的原始数据收集技术。本研究采用的抽样方法是顺应抽样法，样本总数为 40 个。数据处理使用 SPSS 26 版工具。本研究使用的检验包括描述性统计分析、有效性和可靠性检验、正态检验、简单线性回归和偏显著性检验（t 检验）。研究结果表明，会计信息系统（X）对卡班贾赫分区小微企业的绩效（Y）有积极、显著的影响。根据 t 检验的结果，会计信息系统变量对卡班贾赫分区小微企业绩效的影响为 0.001（0.001<0.05）。
{"title":"Pengaruh Sistem Informasi Akuntansi terhadap Kinerja Usaha Mikro Kecil (UMK) di Kecamatan Kabanjahe","authors":"Yosi Delmy Ocha Br Sinulingga, A. Siahaan, D. Siboro","doi":"10.37481/jmeb.v4i1.709","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.709","url":null,"abstract":"This research aims to find out what influence accounting information systems have on the performance of Micro and Small Enterprises in Kabanjahe District. The independent variable is the accounting information system, and the dependent variable is performance. The research method used is primary data collection techniques in the form of questionnaires. The sampling method used in this research was Conveience Sampling, with a total sample of 40 respondents. Data processing uses SPSS version 26 tools. Tests used in this research include descriptive statistical analysis, validity and reliability tests, normality tests, simple linear regression, and partial significance tests (t tests). The results of this research show that the Accounting Information System (X) has a positive, significant effect on the performance (Y) of Micro and Small Businesses in Kabanjahe sub-district. Based on the results of the t test, the accounting information system variable has an effect on the performance of micro and small businesses in Kabanjahe sub-district by 0.001 (0.001<0.05).","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140525080","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 research aims to analyze the impact of good corporate governance and debt policy on earnings management practices, with financial performance as a moderator. The research method applied is an associative quantitative approach using secondary data. The population considered consists of non-cyclical companies listed on the Indonesia Stock Exchange during the period 2018-2022, totaling 113 companies. Samples were selected using purposive sampling method, with four specific criteria resulting in 32 companies as samples, yielding a total of 160 data observations. Data analysis was conducted through descriptive statistical techniques, panel data regression model estimation, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA) using Eviews 10 software. The research findings indicate that good corporate governance measured by the Board of Directors proxy partially significantly influences earnings management practices. However, the influence of good corporate governance measured by the Independent Commissioners proxy is not statistically significant on earnings management practices. Furthermore, debt policy also does not significantly affect earnings management practices. Additionally, it was found that financial performance does not moderate the relationship between the Board of Directors and Independent Commissioners with earnings management practices, nor does it moderate the relationship between debt policy and earnings management practices.
{"title":"Pengaruh Good Corporate Governance dan Kebijakan Hutang terhadap Manajemen Laba dengan Kinerja Keuangan sebagai Pemoderasi","authors":"Regina Deia Soeparyono","doi":"10.37481/jmeb.v4i1.687","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.687","url":null,"abstract":"This research aims to analyze the impact of good corporate governance and debt policy on earnings management practices, with financial performance as a moderator. The research method applied is an associative quantitative approach using secondary data. The population considered consists of non-cyclical companies listed on the Indonesia Stock Exchange during the period 2018-2022, totaling 113 companies. Samples were selected using purposive sampling method, with four specific criteria resulting in 32 companies as samples, yielding a total of 160 data observations. Data analysis was conducted through descriptive statistical techniques, panel data regression model estimation, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA) using Eviews 10 software. The research findings indicate that good corporate governance measured by the Board of Directors proxy partially significantly influences earnings management practices. However, the influence of good corporate governance measured by the Independent Commissioners proxy is not statistically significant on earnings management practices. Furthermore, debt policy also does not significantly affect earnings management practices. Additionally, it was found that financial performance does not moderate the relationship between the Board of Directors and Independent Commissioners with earnings management practices, nor does it moderate the relationship between debt policy and earnings management practices.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"15 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140522589","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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