Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 5 of 5
Full-Text Articles in Business
Analisis Pengaruh Laverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi, Rizki Mardiyah Harahap, Edyanus Herman Halim, Novita Indrawati
Analisis Pengaruh Laverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi, Rizki Mardiyah Harahap, Edyanus Herman Halim, Novita Indrawati
Jurnal Administrasi Bisnis Terapan (JABT)
There are several factors that become the goal of the establishment of a company. The first goal is to achieve maximum profit, and the second is to prosper the owner of the company or shareholders, and the next goal is to maximize the value of the company reflected in the company's shares. Companies that have gone public, maximize the value of the company seen from a high share price, because the value of the company can be reflected in the company's share price. This study chose the manufacturing industry because there are sub-sectors that will be selected in this study. …
The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra
The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra
Jurnal Akuntansi dan Keuangan Indonesia
This research aims to examine the effect of CEO characteristics on pre-earnings management profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent previous …
Kinerja Profitabilitas Dan Prudent Riskmanagementindustriasuransi Jiwa Syariah Tahun 2020, Desy Fitriani, Karin Amelia Safitri
Kinerja Profitabilitas Dan Prudent Riskmanagementindustriasuransi Jiwa Syariah Tahun 2020, Desy Fitriani, Karin Amelia Safitri
Jurnal Administrasi Bisnis Terapan (JABT)
This study discusses the profitability and prudent risk management of sharia life insurance companies in 2020. The analytical method of this research uses quantitative analysis methods. This method aims to analyze the data by describing or describing the data and drawing conclusions based on the analysis that has been done. The results of the discussion show that most sharia life insurance companies in 2020 are at the low profit level and the more prudent level. The results of the regression and correlation analysis showed that prudent risk management did not significantly affect profitable investment, which was indicated by the p …
Modal Kerja Dan Profitabilitas Perusahaan Kelapa Sawit Di Indonesia: Studi Kasus Pt Sinar Mas Agro Resources And Technology Tbk, Risca Fleureta Hudiyono, Naomi Florensia Sinaga
Modal Kerja Dan Profitabilitas Perusahaan Kelapa Sawit Di Indonesia: Studi Kasus Pt Sinar Mas Agro Resources And Technology Tbk, Risca Fleureta Hudiyono, Naomi Florensia Sinaga
Jurnal Administrasi Bisnis Terapan (JABT)
As one of the leading industries in the Indonesian economy and having differenct characteristics from other industries, palm oil industry is interesting to study, especially in terms of working capital management. This study aims to analyze working capital performance of PT Sinar Mas Agro Resources and Technology Tbk. (PT SMART Tbk.) which has the highest revenue among other palm oil companies. This analysis is then related to the profitability level obtained. Using data from company annual reports, we find that PT SMART Tbk. always maintain positive working capital level during 2015-2019 and able to generate high revenue. However, this company …
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Jurnal Akuntansi dan Keuangan Indonesia
This study investigates the relationship between anti-corruption disclosure and earnings management. Firms that disclose anti-corruption are related to the lower earnings management. The sample consists of 207 firm-year observation from 2016-2018. The data are hand-collected for the anti-corruption disclosure and the rest of the firm’s data are obtained from the Osiris database. Our result indicate a significant negative relationship between anti-corruption disclosure and earnings management. The relationship is more pronounce for the profitable and smaller firms. The high level of anti-corruption disclosure reported by the company can reduce earnings management actions in the company and show awareness, ability, skill, actualization …