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This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a causal and associative approach, using secondary data from the financial statements of 65 manufacturing companies over five years. Data analysis techniques include multiple linear regression analysis and moderated regression analysis (MRA) with the help of SPSS software. The results show that profit growth, liquidity, and Leverage have a significant negative effect on the quality of profit. This indicates that the increase in these three variables tends to decrease the quality of profits, which is likely due to profit management practices to maintain the company's financial image. In addition, company size is not able to moderate the relationship between profit growth, liquidity, and Leverage to profit quality. These findings imply that the scale of the company does not affect the strength of the relationship between these variables and the quality of profits. This research makes a theoretical contribution in enriching the accounting literature regarding the factors that affect the quality of profits and the role of company size. Practically, the results of the research can be a reference for company management and investors in improving the transparency and quality of financial reporting.

A competitive company is basically a company that is able to maintain consistency and stability of profits in various business activities, without having to commit acts of fraud that can harm internal and external parties. Achieving high-quality profits is an important indicator of the company's sustainability because it reflects management's ability to effectively manage assets, resources, and business strategies. In the context of this study, the main focus is directed to the effect of leverage, liquidity, and profitability on the quality of profit with the size of the company as a variable of moderation. The study was conducted on food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research method used is quantitative with analytical descriptive approach. The selection of samples was carried out by purposive sampling technique so that 25 companies were obtained as samples with a total of 125 financial statement data for five years of observation. Based on the results of the analysis, it was found that leverage, liquidity and profitability have a negative and significant influence on the quality of profit. This finding shows that the higher the three variables, the quality of profit actually decreases. Furthermore, the results revealed that the size of the company is not able to moderate the relationship between leverage, liquidity, and profitability to the quality of profit.

Kantin Senam AW Siwa Bali Club (SBC) didirikan pada tahun 2018 sebagai alternatif sumber pendanaan organisasi selain dari iuran, merchandise, dan kegiatan ekstrakurikuler. Selama ini pencatatan keuangan kantin masih dilakukan secara sederhana dan belum memiliki sistem akuntansi yang jelas, sehingga penjualan, harga pokok penjualan (HPP), beban, serta laba tidak dapat diketahui secara akurat. Kegiatan pengabdian masyarakat ini bertujuan untuk membantu Kantin SBC dalam merancang dan menerapkan sistem informasi akuntansi (SIA) sederhana yang sesuai dengan kebutuhan organisasi. Metode pelaksanaan dilakukan melalui beberapa tahap, yaitu identifikasi masalah, perancangan alur sistem akuntansi, penyusunan prosedur operasional, implementasi pencatatan harian dan bulanan, serta monitoring dan evaluasi. Sistem yang dirancang meliputi proses penerimaan barang konsinyasi, pencocokan faktur, pemberian label harga jual, pencatatan penjualan harian, retur barang, perhitungan HPP, closing harian, hingga penyusunan laporan laba rugi dan arus kas bulanan. Hasil pengabdian menunjukkan bahwa Kantin SBC kini memiliki bagan alur sistem akuntansi yang jelas serta mampu menyusun laporan keuangan sederhana secara rutin. Penerapan sistem ini meningkatkan transparansi, akuntabilitas, dan efisiensi dalam pengelolaan keuangan kantin. Selain itu, laba bersih kantin dapat disetorkan ke bendahara organisasi secara teratur, sehingga mendukung keberlanjutan kegiatan senam SBC. Dengan demikian, penerapan sistem informasi akuntansi sederhana terbukti efektif dalam meningkatkan kualitas pengelolaan keuangan organisasi komunitas. Ke depan, Kantin SBC disarankan untuk mengembangkan pencatatan berbasis digital agar lebih praktis dan terintegrasi.

This study aims to explain and test the hypotheses regarding the effect of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality. A quantitative approach with an associative method was employed to examine the influence of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality at PT BFI Finance Indonesia Tbk during the 2016–2023 period. The data analyzed are secondary data obtained from financial statements and earnings quality records listed on the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression with both partial and simultaneous hypothesis testing. The partial analysis results indicate that Profit Growth has a negative and significant effect, Capital Structure has a negative and insignificant effect, while Liquidity Ratio has a positive and insignificant effect on Earnings Quality. Simultaneously, the three variables were found to have a significant effect on Earnings Quality. The contribution of Profit Growth, Capital Structure, and Liquidity Ratio to Earnings Quality is 60.7%, while the remaining 39.3% is influenced by other variables not included in this study.

This study aims to determine how much the effect of capital structure and profitability on earnings quality at PT Unilever Indonesia Tbk for the 2019-2023 period using secondary data accessed through www.unilever.co.id with a sampling method using purposive sampling technique. The data analysis method is quantitative analysis using descriptive statistics. The results showed that Capital Structure partially had no effect on Earnings Quality. This result is obtained from the t test results on the Capital Structure variable showing a significance level of 0.066 and a t value of 1.967 < t table 2.10982. Meanwhile, Profitability partially affects Earnings Quality. This result is obtained from the t test results on the Profitability variable showing a significant level of 0.009 and a calculated t value of 2.967 < t table 2.10982. The effect of Capital Structure and Profitability simultaneously / together on Earnings Quality at PT. Unilever Indonesia Tbk 2019-2023 where based on the F test, the calculated f value is 8.979 with a significance value of 0.002. While f table 3.55. Then f count is greater than f table.

This study aims to analyze the effect of audit quality, earnings power, and risk-taking behavior on firm performance, while also testing the moderating role of the risk management committee. The research was conducted on 18 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed using moderated regression analysis (MRA). The results show that only earnings power has a positive and significant effect on firm performance, whereas audit quality and risk-taking behavior have no significant effect. Additionally, the risk management committee strengthens the influence of audit quality on firm performance but does not moderate the relationship between earnings power or risk-taking behavior and performance. These findings suggest that internal oversight through the risk management committee is only effective in the context of audit but not yet optimal in managing earnings or risk-taking. This study contributes to corporate governance literature in the mining sector by emphasizing the importance of an active and strategic risk management committee.  

This research explores the impact of institutional ownership, managerial ownership, and the proportion of independent commissioners on firm performance, with earnings quality serving as a moderating variable. The study draws on a sample of companies that undertook Initial Public Offerings (IPOs) in 2019 on the Indonesia Stock Exchange, utilizing data spanning the years 2019 to 2023. A multiple linear regression model was employed to assess both direct effects and interaction effects moderated by earnings quality. The findings indicate that institutional ownership and the presence of independent commissioners exert a statistically significant influence on company performance, with earnings quality enhancing these relationships. This study enriches the discourse on corporate governance mechanisms within newly public firms and offers practical insights for both market regulators and investors.

Penelitian ini mengkaji pengaruh bias perilaku keuangan (behavioral finance) pelaku UMKM Agribisnis di provinsi Bali dalam membuat keputusan keuangan baik keputusan pembiayaan, investasi dan kebijakan distribusi laba. Penelitian ini menggunakan rancangan penelitian kuantitatif, yang berlandaskan pada paradigma positivisme. Penelitian ini dilakukan terlebih dahulu dengan menggunakan wawancara mendalam (indepth interview) sejak melakukan survey awal dan melakukan penyebaran kuesioner kepada para responden dan selanjutnya melakukan perhitungan tiga rasio keuangan untuk menilai kualitas keputusan keuangan. Selanjutnya dilakukan analisis kuantitatif berdasarkan analisis multivariate menggunakan model persamaan struktural atau SEM (structural equation modeling) berbasis Partial Least Square (PLS). Responden yang dipilih dalam penelitian adalah berasal dari UMKM Agribisnis yang mendapatkan pembiayaan dari sektorperbankansebanyak 112 UMKM Agribisnis. Hasil penelitian menunjukan bahwa behavioral finance berpengaruh negatif dan signifikan terhadap keputusan keuangan perusahaan dinyatakan negatif dan signifikan. Dapat disimpulkan bahwa peningkatan Behavioral Finance yang diukur dengan Overconfidence, Repsentativeness, Herding, Anchoring, Cognitive Dissonance, Regret Aversion, Gambler’s Fallace, Mental Accounting, Hindsight dapat menurunkan kualitas keputusan keuangan yang diukur dengan rasio hutang terhadap aset, rasio struktur modal dan retention ratio.

Since PSAK converges with IFRS, the content of the income statement format is not only net income, but there are other comprehensive income and profit attribution. The latest statement of financial position contains additional information, namely equity attributable to the ownership of the parent entity and non-controlling interests. The purpose of this study is to provide evidence of observation and discovery of any influence behind the quality of profit. Population as many as 15 companies sub-sector plastic and packaging. The sample was 9 companies, with 27 observational data. The results of the analysis showed that comprehensive income and equity attributable to the ownership of the parent entity and to non-controlling interests significantly positively affect the quality of profits, while equity attributable to the owners of the parent entity, the size of the company and operating cash flows significantly did not affect the quality of profits. The novelty of this study is about the attribution of profit and equity, in the form of testing the effect of profit attribution and equity attribution on the quality of profit.

This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis using IBM SPSS statistics 22. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality. The principle of accounting conservatism is applied by companies on the basis of management's caution against exaggerating the profit value of the financial statements.

This research was carried out to determine the impact of earnings quality on financial resilience at CV. Rhoda Jaya. The qualitative methodology used in this research is by conducting interviews, observations, notes regarding problems, and other data sources against company informant CV. Rhoda Tiga. The data management stages start with the first data collection, second data triangulation, third Data reduction, fourth, presentation of data and finally, verification and conclusions. For data analysis methodsThe research uses a narrative analysis approach where the researcher constructs a narrative or story from the collected data.

The purpose of this research aims to determine the influence of Audit Quality, Profit Management, and Corporate Governance Mechanisms on Going Concern Audit Opinions. This article reviews the factors that influence Going Concern Audit Opinions, namely Audit Quality, Earnings Management, and Corporate Governance Mechanisms, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit Quality influences Going Concern Audit Opinion; 2) Earnings Management influences Going Concern Audit Opinion; and 3) Corporate Governance mechanisms influence the Going Concern Audit Opinion.    

Kegagalan pengendalian persediaan bahan baku akan menyebabkan kegagalan dalam memperoleh laba. Pengendalian persediaan bahan baku berupa kelapa, yang dilakukan oleh LAMPUKITA belum optimal  karena perencanaan dan pengendalian persediaan bahan baku untuk pembuatan VCO belum melalui suatu analisis ekonomi untuk mencapai hasil yang optimal (hanya berdasarkan prediksi dan pengalaman) sehingga biasa terjadi over stock dan berpengaruh terhadap kualitas bahan baku dan memicu terjadinya kelebihan biaya. Tujuan penelitian untuk menentukan jumlah pembelian dan penggunaan bahan baku kelapa optimal,  total biaya persediaan bahan baku kelapa, jumlah persediaan pengaman kelapa dan waktu pemesanan kembali bahan baku kelapa. Metode penelitian  adalah metode kuantitatif (metode persediaan bahan baku). Jumlah pembelian bahan baku yang optimal dengan metode EOQ sebanyak 3001 buah.  Secara aktual, perusahaan melakukan pembelian bahan baku sebanyak 4893 buah. Frekuensi pembelian bahan baku yang optimal dengan metode EOQ sebanyak 2 kali dan secara sebanyak 21 kali. Biaya persediaan bahan baku kelapa dengan metode EOQ sebesar Rp 6.949.506, secara actual sebesar Rp 59.782.754. Titik pemesanan kembali dengan metode EOQ dilakukan pada saat mencapai 614 buah. Persediaan pengaman bahan baku kelapa dengan metode EOQ yaitu sebesar 506 buah. LAMPUKITA belum menerapkan pemesanan kembali dan persediaan pengaman bahan baku.

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.

The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Profitabilitas, Likuiditas, dan Analisa Good Corporate Governance terhadap Kualitas Laba dari  perusahaan  manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Populasi dalam penelitian ini menggunakan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Metode analisis yang digunakan adalah analisis regresi berganda. Data sampel yang digunakan sebanyak 45 data dari 9 perusahaan selama 5 tahun, data tersebut diperoleh setelah dilakukan penyisihan kriteria purposive sampling. Jenis data yang dipergunakan adalah data sekunder dengan menggunakan metode pengumpulan data dokumentasi. Hasil penelitian ini menunjukan secara simultan profitabilitas, likuiditas, komite audit, kepemilikan manajerial, kepemilikan institusional, dan komisaris independen memiliki pengaruh signifikan terhadap kualitas laba. Secara parsial, profitabilitas berpengaruh negatif terhadap kualitas laba. Likuiditas, komite audit, kepemilikan manajerial, kepemilikan institusional, dan komisaris independen tidak berpengaruh terhadap kualitas laba. Sedangkan dalam pengujian koefesien determinasi dari penelitian sebesar 0,263. Hal ini berarti 26,3% kualitas laba dapat dijelaskan oleh profitabilitas, likuiditas, komite audit, kepemilikan manajerial, kepemilikan institusional, dan komisaris independen. Sedangkan sisanya yaitu 73,7% dipengaruhi oleh variabel lain.    

Masjid merupakan bangunan untuk melaksanakan suatu ibadah yang dilakukan oleh umat Islam. Masjid juga termasuk kedalam organisasi nirlaba yaitu yang tidak berorientasi pada laba. Ruang lingkup masjid juga perlu adanya laporan keuangan guna menarik investor. Penelitian ini dengan menggunakan studi literatur, yaitu metode mengumpulkan artikel-artikel pada penelitian terdahulu setidaknya pada 10 tahun terakhir. Tujuan dari penelitian ini adalah untuk mengetahui seberapa jauh pemahaman dari kepengurusan masjid dalam mengelola laporan keuangan masjid tersebut. Hasil penelitian menunjukkan bahwa beberapa masjid masih menerapkan laporan keuangan sederhana dan belum menerepakan PSAK 45 yang merupakan standarisasi laporan keuangan organisasi nirlaba. Hal tersebut dikarenakan keterbatasan kualitas dan kompetensi sumber daya manusia kepengurusan mesjid. Kepengurusan masjid memerlukan literasi mengenai laporan keuangan pada pengurus masjid guna keberlangsungan kepengurusan masjid dan efektif.

Konsep manajemen laba dapat dimulai dari pendekatan teori agensi (agency theory). Jensen dan Meckling (1976) menyatakan bahwa hubungan keagenan merupakan sebuah kontrak antara manajemen (agent) dengan investor (principal). Pandangan agency theory yakni adanya pemisahan antara pihak principal dan agent yang menyebabkan munculnya potensi konflik yang dapat mempengaruhi kualitas laba yang dilaporkan. Maksud dengan principal dalam teori keagenan ini yakni pemegang saham atau pemilik yang menyediakan fasilitas dan dana untuk kebutuhan operasi perusahaan sedangkan agent adalah manajemen yang memiliki kewajiban mengelola perusahaan sebagaimana yang telah diamanahkan principal kepadanya (Sanjaya, 2017 dan Sulistyanto, 2018 dalam Haryono, 2020). Teori keagenan memiliki asumsi bahwa masing-masing individu semata-mata termotivasi oleh kesejahteraan dan kepentingan dirinya sendiri. Pihak principal termotivasi mengadakan kontrak untuk menyejahterakan dirinya melalui pembagian dividen atau kenaikan harga saham perusahaan. Sedangkan pihak agenttermotivasi untuk meningkatkan kesejahteraannya melalui peningkatan kompensasi. Konflik kepentingan semakin meningkat ketika principal tidak memiliki informasi yang cukup tentang kinerja agent karena ketidakmampuan principal memonitor aktivitas agent dalam perusahaan.

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.    

This study aims to examine and analyze the influence of corporate governance factors on firm value and earnings quality as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The sample in this study was taken by using Purposive Sampling techniques, so as to obtain a sample of 425. The analysis technique used was to use multiple regression and path analysis (path analysis).The results of this study indicate that managerial ownership, institutional ownership and independent commissioners have a positive but not significant effect on earnings quality. Managerial ownership has a positive and significant effect on firm value. Institutional ownership, independent commissioners and earnings quality have a negative but not significant effect on firm value. The quality of earnings has not been able to mediate the influence of managerial ownership, institutional ownership and independent commissioners on the value of the company.  Keywords: managerial ownership, institutional ownership, independentcommissioner, profit quality and company value.