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Analisis Perbandingan Penerapan PSAK 238 dan PSAK 236 dalam Laporan Keuangan Perusahaan Manufaktur di Indonesia
Najwa Agnia Saputra
; Ailen Aodia Indrawan
; Cut Cellisca Anastasia
; Stevano Hermawan
; Rinny Meidiyustiani
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 3
, No 4
(2025)
This study aims to conduct a comparative analysis of the implementation of PSAK 238 (Intangible Assets) and PSAK 236 (Impairment of Assets) within Indonesian manufacturing companies. Using a quantitative descriptive design, the research draws on annual reports of 50 selected manufacturing entities listed on the Indonesia Stock Exchange for the fiscal year 2023. Key variables include recognition, measurement, amortisation (for PSAK 238) and impairment indicators, recoverable amount, reversal-cond...
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Penerapan PSAK 57 terhadap Kualitas Laporan Keuangan Perusahaan Publik di Indonesia
Inggit Anggraeni
; Innaya Ramadhanty
; Maya Kusuma Dewi
; Nur Ageng Sebayu
; Rinny Meidiyustiani
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 2
, No 4
(2025)
This study aims to assess the effect of PSAK 57 implementation on the quality of financial statements in Indonesian public companies. PSAK 57 is significant because it facilitates the presentation of uncertain liabilities and assets in an honest, relevant, and transparent manner, which ultimately strengthens stakeholder confidence in these financial statements. This study applies a descriptive quantitative approach using secondary data, namely annual reports and financial statements from public...
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Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, Struktur Modal terhadap Kinerja Keuangan : Studi Empiris pada Perusahaan Sub Sektor Insurance Tahun 2019 -2023 yang Terdaftar pada Bursa Efek Indonesia
Aghnia Gita Apralia
; Rinny Meidiyustiani
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 3
(2025)
This study aims to analyze and determine how managerial ownership, firm size, leverage, and capital structure affect financial performance in insurance companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study focused on 15 companies that met the sample criteria and were deemed representative of the Indonesian insurance industry during that period. The data used in this study were sourced from officially published company financial reports. Furthermore, the data was processed...
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Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit dan Leverage terhadap Integritas Laporan Keuangan: (Studi Empiris pada Perusahaan Manufaktur Sektor Food and Beverages di Bursa Efek Indonesia peiode 2021-2023)
Arini Izzatamillah
; Rinny Meidiyustiani
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 1
(2025)
This study aims to test and analyze the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Leverage on Financial Statement Integrity in Food and Beverages Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2021-2023 Period. The data used in this research is secondary data in the form of financial reports and annual reports of food and beverage sub-sector companies listed on the IDX from 2021-2023. The population in this study amounted to 20 company r...
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Pengaruh Leverage, Aktivitas, dan Ukuran Perusahaan terhadap Pertumbuhan Laba di Perusahaan Properti dan Real Estate BEI 2019-2023
Malik Alfi Kurniawan
; Rinny Meidiyustiani
Kajian Ekonomi dan Akuntansi Terapan
Vol 1
, No 3
(2024)
The research carried out has the aim of knowing the effect of the variables Leverage, Activity, and Company Size, on Earnings Growth. the sample taken as research material is the Property and Real Estate Sector companies that have entered the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sample was selected by considering the use of the purposive sample method. The research conducted utilizes multiple linear regression analysis methods with the Statistical Pakcage for the Social S...
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Pengaruh Likuiditas, Profitabilitas, Struktur Modal, dan Biaya Operasional Perusahaan terhadap Pajak Penghasilan Badan: (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)
Tuti Tuti
; Rinny Meidiyustiani
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 3
(2024)
This study aims to determine the effect of liquidity, profitability, capital structure, and company operating costs on corporate income tax. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange in the financial statements for the 2019-2023 period. The sampling technique in this study used the purposive sampling method and obtained samples from 50 companies. The analysis techniques used are multiple linear regression analysis using SPSS...
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Pengaruh Arus Kas Operasi, Debt Covenant, Ukuran Perusahaan Dan Reputasi Kantor Akuntan Publik Terhadap Konservatisme Akuntansi : Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Pada Bursa Efek Indonesia Periode 2019 - 2023
Dira Julinda Swasti
; Rinny Meidiyustiani
Jurnal Riset dan Publikasi Ilmu Ekonomi
Vol 2
, No 5
(2024)
The purpose of the study is to determine and analyze the effect of Cash Flow Operation, Debt Covenant, Firm Size, and Public Accounting Firm Reputation on Conservatism Accountancy of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 60 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Exce...
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