Moderasi Leverage dalam Pengaruh Ukuran Bank dan Aset Keuangan Terhadap Kinerja Keuangan Komprehensif BPR Konvensional dan BPR Syariah Se-Kediri …

E Murdiyanto, M Kusuma - Ekonika: Jurnal Ekonomi Universitas …, 2022 - ojs.unik-kediri.ac.id
Kinerja keuangan komprehensif adalah pengukuran profitabilitas dengan memodifikasi
ROA dan ROE dengan memasukkan laba komprehensif dari unrealized earnings berupa …

Reclassification of Other Comprehensive Income, Earnings Management and Earnings Quality: Evidence from Indonesia

M Kusuma, G Chandrarin… - Asia-Pacific …, 2022 - eprints.unmer.ac.id
This study empirically proves that standard policies concerning the format of presenting
income statements are in the form of additional information. This is particularly relevant to …

Can the Reclassification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing?

M Kusuma - Jurnal Akuntansi Dan Keuangan, 2023 - jurnalakuntansi.petra.ac.id
So far, research in Indonesia examines that the factors that influence creative accounting are
the application of Good Corporate Governance, leverage, company size, and political …

Can Other Comprehensive Income Affect Dividend Payments in Indonesia?

M Kusuma, BH Agustin - Share: Jurnal Ekonomi Dan Keuangan …, 2023 - jurnal.ar-raniry.ac.id
Abstract The concept of Other Comprehensive Income (OCI) refers to the difference between
the fair value and historical value of assets, resulting from applying fair value principles in …

Relevansi Nilai Kepentingan Non Pengendali dalam Laporan Keuangan Konsolidasi: Bagaimana Pasar Bereaksi dan Kemampuannya dalam Memprediksi Laba dan …

M Kusuma, BH Agustin - Jurnal Akuntansi dan Governance, 2024 - jurnal.umj.ac.id
Tujuan penelitian: Perubahan tampilan laporan keuangan konsolidasi berupa informasi
laba dan ekuitas yang diatribusikan ke kepentingan non pengendali. Penelitian ini …

Can Income and Equity Attribution Minimize Agency Costs?(Effect of Attribution Policy on Earnings Management and Firm Value)

M Kusuma, A Athori - Proceeding Medan International …, 2023 - proceeding.umsu.ac.id
This study aims to measure the effectiveness of the policy of presenting profit and equity
information attributable to owners of the parent entity and owners with non-controlling …

the Effect of Audit Quality, Firm Size, and Earnings Growth on Earnings Quality At National and Local Enterprises in the Indonesia Stock Exchange

H Sorialam, C Meiden, Y Dema - International Journal of Social …, 2022 - bajangjournal.com
The goal of this research is to see how audit quality, business size, and earnings growth
affect earnings quality. The sample for this study is established through purposive sampling …

Comparison of Raw Material Inventory Control Using EOQ, EPQ, and Kanban for Production Cost Efficiency

LN Wahyu, M Kusuma… - … Conference on Economic …, 2023 - proceeding.umsu.ac.id
This study aims to (1) analyze the raw material inventory control of shallots using the EOQ,
EPQ, and Kanban methods at CV. Sahabat of fried shallot producers in Kediri Regency,(2) …

The Effect COVID-19 On Earnings Quality and the Role of Corporate Governance as a Moderation

FA Riansyah, PP Midiastuty, E Suranta - Ilomata International Journal of …, 2023 - ilomata.org
The aim of this research is to provide empirical evidence regarding the effect of Covid-19 on
earnings quality with corporate governance as a moderator. Based on agency theory …

Pengaruh Struktur Modal, Profitabilitas dan Akuntansi Manajemen Lingkungan Terhadap Nilai Perusahaan

N Aldama - Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis, 2022 - ejurnal.provisi.ac.id
Nilai perusahaan dapat mengetahui bagaimana kondisi yang terjadi pada perusahaan.
Adanya kinerja yang baik dari perusahaan, dapat mempengaruhi calon investor dalam …