scholarly journals The Effect of Earnings Management, Managerial Ownership, and Firm Size on Environmental Disclosure with Environmental Performance as Moderating

2020 ◽  
Vol 9 (1) ◽  
pp. 8-14
Author(s):  
Vida Chusnia Chaq ◽  
Agus Wahyudin
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Environmental Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Absolute Number ◽  
Managerial Ownership ◽  
Environmental Disclosure ◽  
Units Of Analysis ◽  
Analysis Technique

The purpose of this study is to analyze and determine the effect of earnings management, managerial ownership, and firm size on environmental disclosure by environmental performance as moderation. Non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017 as many as 385 companies were taken as the population in this study. The use of purposive sampling method produced 64 units of analysis from 16 companies. Moderate regression analysis through absolute number differences was applied as a data analysis technique using the IBM SPSS 24 Program. The results of this study indicate that earnings management, managerial ownership, and firm size do not have significant effect on environmental disclosure. In addition, environmental performance does not significantly moderate the effect of earnings management on environmental disclosure and does not significantly moderate the effect of firm size on environmental disclosure. Environmental performance can only significantly moderate the effect of managerial ownership on environmental disclosure. This study concludes that only managerial ownership driven by environmental performance will affect the extent of the company’s environmental disclosure.

scholarly journals PENGARUH FIRM SIZE, FINANCIAL DISTRESS, DEBT LEVEL, DAN MANAGERIAL OWNERSHIP TERHADAP KEPUTUSAN HEDGING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Husna Anniyati ◽  
Hermanto Hermanto ◽  
Siti Aisyah Hidayati
Keyword(s):  
Data Analysis ◽  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Debt Level ◽  
Analysis Technique

This study aims to analyze the influence of firm size, financial distress, debt level, and managerial ownership on hedging decisions on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is associative-causality research. The population of this research is all the go pubic manufacturing companies on the Indonesia Stock Exchange, which are 170 companies. The number of samples used was 81 companies, which were taken using a purposive sampling method. Data collection techniques use documentation techniques obtained from the annual financial statements of manufacturing companies. The data analysis technique uses the logistic regression analysis method. The results of data analysis show that: (1) firm size and managerial ownership variables have a positive and significant effect on hedging decisions and (2) financial distress and debt levels have a negative and insignificant effect on hedging decisions.Keywords:hedging, firm size, financial distress, debt level, managerial ownership

scholarly journals PENGARUH LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN

2019 ◽  
Vol 20 (1) ◽  
pp. 13-20
Author(s):  
STEFANI MAGDALENA CHANDRA ◽  
INDRA ARIFIN DJASHAN
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Firm Size ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Regression Method ◽  
Managerial Ownership ◽  
Firm Age ◽  
Multiple Regression Method

The aim of this research is to provide empirical evidence about the effect of profitability, leverage, firm size, audit quality, firm age, board of commissioner, board of directors, audit comittee, and managerial ownership on earnings management. Population of this research are non-financial companies listed in Indonesia Stock Exchange from 2012-2016. The samples of this study are 310 data using purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that board of commissioner have effect on earnings management but , leverage, firm size, audit quality, firm age, board of directors, audit comittee, and managerial ownership do not have effect on earnings management.

scholarly journals Pengaruh Kepemilikan Manajerial, Manajemen Laba Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan

2021 ◽  
pp. 16-27
Author(s):  
Yoli Hermeizi ◽  
Zefriyenni ◽  
Hilda Mary ◽  
Lusiana ◽  
Nila Pratiwi
Keyword(s):  
Firm Performance ◽  
Earnings Management ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Managerial Ownership ◽  
Company Performance ◽  
Analysis Method ◽  
Research Period

This study aims to examine how much influence managerial ownership, earnings management and company size have on company performance. The population in this study was property and real estate companies listed on the Indonesian Stock Exchange (IDX) for the 2014-2018 period. Sampling in this study using purposive sampling method obtained 30 companies with a research period of 5 years from 2014-2018. The analysis method used in this research is panel data analysis using eviews 9. The results obtained partially (t-test) show that managerial ownership and earnings management have no significant effect on firm performance, while firm size has a significant effect on firm performance. The simultaneous results (f-test) of managerial ownership, earnings management and firm size are significant on firm performance. The contribution of managerial ownership, earnings management and company size to company performance is 84%, while the remaining 16% is influenced by other variables that are not included in the model in this study.

scholarly journals ANALISIS PENGARUH KINERJA LINGKUNGAN, MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2016 ◽  
Vol 9 (2) ◽  
pp. 147-171
Author(s):  
Melvin Julianto ◽  
Julianti Sjarief
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Environmental Disclosure ◽  
Discretionary Accrual ◽  
The Relationship

The purpose of this study is to analyze the effect of environmental performance, earnings management, firm size, and profitability to environmental disclosure. This study uses descriptive analysis and multiple linear regression analysis to examine the relationship between independent and dependent variable on 42 manufacuture companies listed in Indonesia Stock Exchange period 2011-2013. Environmental performance is measured using PROPER; earnings management is measured using discretionary accrual model Kothari et al. (2005); firm size measured using Log10 of total assets; profitability is measured using ratio of profit margin; environmental disclosure measured using  Patten (2002) environmental disclosure item. This study found that environmental performance and firm size have impact on environmental disclosure. However earnings management and profitability have no impact on environmental disclosure.

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 PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Food and Baverages Yang Terdaftar di BEI

2020 ◽  
Vol 6 (2) ◽  
pp. 91
Author(s):  
Pipit Rabiatun ◽  
Irianto Irianto ◽  
Indah Ariffianti ◽  
Baiq Kisnawati
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Analysis Method ◽  
Discretionary Accrual ◽  
Corporate Governance Mechanisms ◽  
Method Analysis

This study is aimed to examine the effect of corporate governance mechanisms, such as, independent board of. commissioner composition, board of commisioner size, audit committee, institutional ownership, and managerial ownership toward profit management. This research used 5 of food company and Baverages that was listed in Indonesia stock Exchange since 2014-2018. The sample of this research are selected by purposive sampling method. Analysis method of this research used multiple regression. Earnings management measured by using discretionary accrual. The result of this study showed that the result of regression as follow: = 7,365 + 0,631 XI + 0,553 X2 + 0,583 X3 + 0,674 X4 + 0,768 X5 + e. However the result of variable: (1) Composition of independent commissioner council has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,291 > 2,085. (2) Standard of commissioner council has the effect of significant at profit management, it was proved by the result of t value is higher than t table that was 3,148 > 2,085. (3) the committee of audit has the effect of significant at profit management. It was proved by t value is higher than t value 3,569 > 2.085. (4) The ownership of constitutional has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,422 > 2,085. (5) The ownership of managerial at profit management. It was proved by t value is higher than t table 5,618 > 2,085. (6) Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, the ownership of managerial have the effect of significant at profit management. The result of calculation showed that f value that is 22,861, while f table 2,74 (22,861 > 2,74). It means that f value is higher than f table. The result of calculation of Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, and the ownership of managerial showed that the value coofesien was 0,730 (73%) and the balance 0,270 (27%) it is described by other variable was not include in this research.

scholarly journals DETERMINANTS OF EARNING PERSISTENCE

ACCRUALS ◽  
2020 ◽  
Vol 4 (01) ◽  
pp. 104-119
Author(s):  
Ardela Soehartinah Gunawan ◽  
Icih Icih ◽  
Trisandi Eka Putri
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Audit Committees ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
Company Size ◽  
Observation Period

This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sample selection uses a purposive sampling method. The samples that fit the criteria were 29 companies during the 2015-2017 observation period, so that the final number of observational data was 87 (3 × 29). Then data were analyzed using the SPSS 22 application.The results of this study indicate that firm size, managerial ownership and listing age do not affect earnings persistence. While leverage and audit committees negatively affect earnings persistence. Variables of company size, leverage, managerial ownership, listing age and audit committee jointly influence the persistence of earnings.

scholarly journals PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA

2020 ◽  
Vol 8 (2) ◽  
pp. 102-116
Author(s):  
Enong Muiz ◽  
Heni Ningsih
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Tax Planning ◽  
Managerial Ownership ◽  
Company Size ◽  
Research Needs ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aims to determine the effect of tax planning, managerial ownership and company size on earnings management in the manufacturing companies of the automotive sub sector and components listed on the Indonesia Stock Exchange (IDX). Sampling in this study uses purposive sampling, namely the determination of samples based on certain criteria, the sample used is 4 (four) automotive sub sector manufacturing companies and components that have met the specified criteria. The results of this study indicate that partially tax planning has a positive and not significant effect on earnings management while managerial ownership and company size have a positive and significant effect on earnings management. However, simultaneous tax planning, managerial ownership and firm size have a positive and significant effect on earnings management. From the results of this study, researchers provide some suggestions for further research to get better results because the results obtained by researchers are still lacking and further research needs to be done.

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 Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

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