The Effect of Profitability and Financial Risk on Earning Management of Mobile Telecommunication Operators That Registered in Indonesia Stock Exchange Period 2015 - 2018

2021 ◽  
Keyword(s):  
Financial Risk ◽  
Stock Exchange ◽  
Earning Management ◽  
Mobile Telecommunication ◽  
Telecommunication Operators

scholarly journals PENGARUH RISIKO KEUANGAN, MANAJEMEN LABA DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN DENGAN ROE DAN DER SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE DAN BUILDING CONTRUCTION

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Yamasitha Yamasitha
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Financial Risk ◽  
Stock Exchange ◽  
Secondary Data ◽  
Earning Management ◽  
Sales Growth ◽  
Panel Data Regression ◽  
Data Regression ◽  
Independent Variable

The objective of this research is to analyze the effect of financial risk, earning management and sales growth on firm value. Financial risk (DAR), earning management (EM), and  sales growth (PP) are used as independent variable and firm value (PBV) are used as dependent variable. Two variables are used as control variables is ROE and DER. The type of data is secondary data from the financial statements and annual report for 2013 to 2017. The population of this research is property, real estae and building contruction sector componies listed in Indonesia Stock Exchange. Methods of analysis is used a classic assumption test and panel data regression analysis. The result of the regression analysis in this research showed fiancial risk, earning management and sales growth has no effect significant on firm value. ROE and DER has a significant effect on firm value. And jointly fiancial risk, earning management, sales growth, ROE and DER has a significant effect on firm value. The discussion and research that will come under discussion on this research.

HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

2010 ◽  
Author(s):  
Fivi Anggraini
Keyword(s):  
Corporate Governance ◽  
Moral Hazard ◽  
Earnings Management ◽  
Conflict Of Interest ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Earning Management ◽  
Independent Directors ◽  
Relationship Of ◽  
The Relationship

Earnings management is the moral hazard problem of manager that adses because of the conflict of interest between the manager as agent and the stakeholder and the owner as principal. The behavior of earnings management will immediately influence the reported earning. The aims of this research at examining the relationship of board and audit committe to earnings management. The samples of this research is all of companies member Corporate Governance Perception Index (CGPI) in the years of 2003-2006 which were listed in Jakarta Stock Exchange. The results of this study show that (1) the proportion of independent directors on the board had not significant relationship to earning management, (2) competence of independent directors on the board had not significant relationship to earning management, (3) the size of board had significant relationship to earning management, (4) the proportion of independent directors on the audit committe had not significant relationship to earning management, and (5) competence of members of the audit committe had significant relationship to earning management.

scholarly journals MODAL INTELEKTUAL, MANAJEMEN LABA, IMBAL HASIL SAHAM SAAT INI DAN MASA DATANG

2019 ◽  
Vol 11 (2) ◽  
pp. 88-94
Author(s):  
Vicky Dwi Putra ◽  
Jaja Suteja ◽  
Erik Syawal Alghifari
Keyword(s):  
Stock Returns ◽  
Intellectual Capital ◽  
Quantitative Research ◽  
Stock Return ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Quantitative Research Methods ◽  
Panel Data Regression

Future stock returns are factors for investors to consider investing. This research aims to identify the influence of intellectual capital, earning management, and stock return toward future stock return in manufacturing companies of sub sectors food and beverages industry listed in Indonesia Stock Exchange period 2012 to 2017. This research used quantitative research methods with the sample as many as 7 companies. The sampling technique is used, as well as purposive sampling done based on certain criteria. The type of data used is secondary with analysis using panel data regression model with Eviews 10. The result shows that simultaneosly intellectual capital, earning management, and stock returns gave influence on future stock returns as much as 76.15%. Partially, intellectual capital had a positve but not significant, earning management had a negative and significant, stock returns had a positive and significant effects to future stock returns.

scholarly journals Relationship Between Deferred Tax Category and Stock Prices in Pharmacy

2018 ◽  
Vol 66 (6) ◽  
pp. 1469-1475
Author(s):  
Petr Habanec
Keyword(s):  
Time Series ◽  
Stock Prices ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Accounting Standards ◽  
Earning Management ◽  
International Accounting ◽  
International Accounting Standards ◽  
Deferred Tax ◽  
The Relationship

The paper deals with relationship between stock prices and deferred tax category. Joos, Pratt and Young provided evidence that book‑tax differences are correlated with earning management. In this paper is confirmed negative relationship between stock prices and deferred tax. The relationship is assessed on sample of companies making business in pharmacy (CZNACE‑C‑21). The relationship between deferred tax category and stock prices is assessed on a sample of companies in the time series from 2005 to 2015. Sample consists of companies listed on Frankfurt stock exchange and reporting in accordance with international accounting standards IAS/IFRS. The stock prices dataset is based on Morningstar database. The results are compared with the results of author ’s previous study concerning the deferred tax materiality.

scholarly journals THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

2019 ◽  
Vol 6 (1) ◽  
pp. 19
Author(s):  
Mayasari Mayasari ◽  
Ayu Yuliandini ◽  
Intan Indah Permatasari
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Company Size ◽  
Negative Effect ◽  
Positive Effect

<p><em>The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.</em><em> </em></p>

scholarly journals The Effect Of Good Corporate Government On Earning Management In Trading Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 12 (2) ◽  
pp. 104-112
Author(s):  
Annita Mahmudah
Keyword(s):  
Stock Exchange ◽  
Added Value ◽  
Earning Management ◽  
Financial Reports ◽  
Trading Company ◽  
A Company ◽  
Corporate Government

Trading company is a company that purely only sells products whoseproducts have been provided by suppliers or manufacturers with the aimof creating added value. Trading company financial reports must bereported annually. The company has the goal of increasing profits,therefore company leaders try to manage earnings. To achieve this,researchers conducted mini research on good corporate government andearning management. The result of this research is that GCG (GoodCorporate Governance) does not have a significant effect on earningmanagement

scholarly journals MANAJEMEN LABA DAN KAS DI TANGAN: EFEK MODERASI DARI KENDALA KEUANGAN

2020 ◽  
Vol 10 (2) ◽  
pp. 97-111
Author(s):  
Vina Elfreda ◽  
Ari Budi Kristanto
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Earning Management ◽  
Cash Holding ◽  
Financial Constraint ◽  
Economic Uncertainty ◽  
Moderating Variables ◽  
Panel Data Regression ◽  
Final Sample ◽  
Data Regression

Global economic’s uncertainty that occurs cause a predictions of an economic crisis that may happen anytime. This prediction becomes the basis for corporates to anticipate, which one of them by increasing corporate cash holding. The amount of cash holding can be determined with earnings management, especially in this global economic uncertainty. The purpose of this study is to investigate the effect of earnings management on cash holding with financial constraint as moderating variables. The samples of this study are collected by purposive sampling and resulted 363 companies as the final sample from manufaturing companies listed in the Indonesia Stock Exchange in 2016-2018. Data were analyzed by using panel data regression. The result shows that earning management has positive and significant effect on cash holding. In addition, financial constraint is also proven to moderate by strengthening the effect of earning management towards cash holding

MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN MANAJERIAL DAN LEVERAGE PADA MANAJEMEN LABA PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA

2015 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Rowland Pasaribu ◽  
Dionysia Kowanda ◽  
Muhammad Firdaus
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Good Corporate Governance

ABSTRACT This reseach amied at knowing the influence of audit quality, propotion of independent commissioner, audit committe, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously hasinfluence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management. Keywords: Earning Management, Good Corporate Governance, Firm Size, BankingABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris signifikansi parsial dan simultan dari kualitas audit, komisaris independensi audit, komite audit, ukuran perusahaan, struktur kepemilikan, dan leverage terhadap manajemen laba pada emiten perbankan di bursa efek Indonesia periode 2008-2012. Teknik analisis yang digunakan adalah multiregresi. Hasil studi menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan sedangkan secara parsial hanya ukuran perusahaan dan komisi independensi audit yang berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola, Ukuran Perusahaan, Perbankan,

scholarly journals Earning Management and Risk Profile in the Banking Industry: Case Study from Indonesia

2018 ◽  
Vol 7 (3.27) ◽  
pp. 376
Author(s):  
Hery Winoto Tj ◽  
. .
Keyword(s):  
Earnings Management ◽  
Significant Relationship ◽  
Banking Industry ◽  
Stock Exchange ◽  
Risk Profile ◽  
Earning Management ◽  
Research Use ◽  
Correlation Test ◽  
Analysis Technique

This study aims to investigate the application of earnings management and risk profile in the banking industry in Indonesia, during the period 2008-2017 data on 41 banks listed on the Stock Exchange. This research use analysis technique of FMOLS regression data by first doing correlation test by using correlogram. From the research that has been conducted in the results that there is a very significant relationship between earnings management and risk profile in 41 banks in Indonesia.  

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