PENGARUH EARNING POWER DAN FIRM SIZE  TERHADAP EARNING MANAGEMENT PADA PT. ELNUSA, TBK  PERIODE 2008-2017

Financial statements become the main source of information for all parties because it provides an overview of the state of the company's performance for a certain period. Company profit information will provide an overview of the company's ability to manage the company effectively and efficiently. Earning management is an action taken by the manager in the presentation of financial statements. Earning power the company's ability to generate profit in each period. Firm size is a scale that classifies the size of a company by assessing the total level of assets, stock market value, log size, and others. This research uses descriptive methods and quantitative approaches using secondary data supported by literature and documentation studies. The results showed partial earning power has a significant influence on earnings management. But firm size has no significant effect on earnings management. Simultaneously, both free variables can contribute and can significantly affect earnings management with a contribution of 58.5%. Keywords: Earning Power, Firm Size, Earnings Management

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PENGARUH FIRM SIZE DAN FINANCIAL LEVERAGE TERHADAP FINANCIAL PERFORMANCE PADA PT. JAPFA COMFEED INDONESIA

Finansha- Journal of Sharia Financial Management ◽

10.15575/fsfm.v1i2.10565 ◽

2021 ◽

Vol 1 (2) ◽

pp. 45-54

Author(s):

Sumarno Nano ◽

Ade Ponirah ◽

Nurudin Falah

Keyword(s):

Financial Performance ◽

Firm Size ◽

Significant Influence ◽

Investment Decisions ◽

Secondary Data ◽

Financial Statements ◽

The State ◽

Financial Leverage ◽

Investor Confidence ◽

A Company

The company's financial performance is the first benchmark to build investor confidence. Describes the state of the company and can be a reference for investment decisions. This article aims to increase the influence of firm size and financial leverage on financial performance of PT.Japfa Comfeed Indonesia firm size shows the size of a company. While financial leverage the proportion of debt usage to finance its investment. This article also uses descriptive methods and quantitative approaches, namely to describe the results of research whose data is presented in numerical form. The data in this article is secondary data taken from financial statements PT. Japfa Comfeed Indonesia, Tbk. and supported by literature and documentation studies, which are processed statistically and quantitatively. The results of this study concluded that partially firm size has an insignificant influence on financial performance. But for financial leverage has a significant influence on financial performance. Simultaneously, firm size and financial leverage have a significant influence on financial performance with a contribution of 66.8% meaning that 33.2% of financial performance is influenced by other factors that are not examined in this study.

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Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

Jurnal Keuangan dan Bisnis ◽

10.32524/jkb.v16i2.408 ◽

2018 ◽

Vol 16 (2) ◽

pp. 30

Author(s):

Dwikky Darmawan ◽

Weny Putri

Keyword(s):

Earnings Management ◽

Firm Size ◽

Significant Influence ◽

Service Sector ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Annual Reports ◽

Political Connection ◽

Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

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MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA ORGANISASI

Jurnal Ilmiah Akuntansi dan Keuangan ◽

10.32639/jiak.v8i2.298 ◽

2019 ◽

Vol 8 (2) ◽

pp. 68-80

Author(s):

Ika Neni Kristanti

Keyword(s):

Earnings Management ◽

Financial Reporting ◽

Financial Statements ◽

Ceo Turnover ◽

Motivational Factors ◽

Earning Management ◽

Political Motivation ◽

Jones Model ◽

A Company

Earnings management occurs when managers use valuations in financial reporting and in compiling transactions to change financial statements so as to mislead some stakeholders regarding the underlying results that depend on reported accounting figures or to influence contract outcomes that depend on reported accounting figures. The existence of earnings management in a company is inseparable from the various types or underlying motivational factors, while some of the motivations associated with the implementation of earnings management are bonus motivation, political motivation, tax motivation, CEO turnover motivation, IPO motivation. The models used in measuring earnings management include: Healy Model, DeAngelo Model, Jones Model, Industrial Model, Jones Modification Model, Dechow-Dichev Model, Kothari Model and Stubben Model. Keywords : earning management, motivation, measuring models

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Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v10i2.993 ◽

2019 ◽

Vol 10 (2) ◽

pp. 138-149

Author(s):

Intan Paulina Lubis ◽

Lailah Fujianti ◽

Rafrini Amyulianthy

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Company Size ◽

Panel Data Regression ◽

Data Regression ◽

Size Firm

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN PROFITABILTAS SEBAGAI VARIABEL MODERASI

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v9i2.4529 ◽

2019 ◽

Vol 9 (2) ◽

pp. 125

Author(s):

Andhi Adhitya Nurcahyo ◽

Rossje V Suryaputri

Keyword(s):

Empirical Study ◽

Earnings Management ◽

Board Of Directors ◽

Firm Size ◽

Significant Influence ◽

Stock Exchange ◽

Total Sample ◽

Financial Statement ◽

Earning Management ◽

Management Board

<p class="Style1">The objective of the empirical study is to examine and to analyze the effect of Board of Directors, Leverage, Perccntage of Public Stock and Firm Size to Earning Management with Profitability as a moderated variable. The sample of this empirical study is the manufacturing company that listed in Indonesia Stock Exchange (IDX) in 2011-2014. Total sample of this research is 96 financial statement. This research uses multiple regression analysis as hypotesis testing. The result of this empirical study are board of directors, percentage of public stock and firm size has not significant influence to earnings management, leverage has significant influence to earnings management. Board of directors which moderated of profitability, leverage which moderated of profitability and firm size which moderaed of profitability has not significant influence to earnings management, percentage of public stock which moderated of profitability has significant influence to earnings management.</p>

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PENGARUH ARUS KAS BEBAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014

Dusturiyah: Jurnal Hukum Islam, Perundang-undangan dan Pranata Sosial ◽

10.22373/dusturiyah.v7i1.2338 ◽

2018 ◽

Vol 7 (1) ◽

Author(s):

- - Seri Murni

Keyword(s):

Earnings Management ◽

Cash Flow ◽

Firm Size ◽

Significant Influence ◽

Capital Market ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statements ◽

Free Cash Flow ◽

Reference Center

This study aims to test the influence of free cash flow, profitability, firm size and leverage to the earnings managemen to non financial companies listed in Indonesia Stock Exchange in 2011-2014. There search type used in this research is hypothesis testing, by using purposive sampling method and there are 240 samples of data that become the object to be researched. The data type used is secondry data obtained from the financial statements ended on 31 December, published by the capital market reference center in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis. The research results show that free cash flow, profitability, firm size and leverage with the same effect to nearnings management, never the less there lation partially show that (1) Free Cash Flow has significant influence toward earnings management. (2) Profitability has significant influence toward earnings management. (3) Firm Size has significant influence toward earnings management. And (4) Leverage does not have influence toward earnings management. Keywords: Free Cash Flow, Profitability, Firm Size, Leverage, and Earnings Management

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PENGARUH FIRM SIZE DAN GROWTH PADA MANAJEMEN LABA

E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis ◽

10.29103/e-mabis.v20i2.439 ◽

2019 ◽

Vol 22 (1) ◽

pp. 186-197

Author(s):

Laras Pangesti

Keyword(s):

Earnings Management ◽

Firm Size ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Size Growth ◽

Negative Effect

This study aims to determine the effect of Firm Size and Growth on earnings management in manufacturing companies listed on the IDX. Quantitative research using 30 respondents and purposive sampling methods, namely (1) Manufacturing Companies that have been listed on the Indonesia Stock Exchange that have submitted audited financial statements and notes to the financial statements as of December 31, according to the research period. (2) Companies that submit complete data in accordance with the information needed, namely Firm Size, Growth and Profit Management. And using secondary data is the financial statements of manufacturing companies that meet the purposive sampling requirements that are analyzed using multiple linear regression with SPSS version 22. The results of this study indicate (1) Firm Size has a significant negative effect on earnings management, (2) Growth has no effect on profit management. Benefits of research, (1) For practitioners, input for investors in investing in the capital market is also a reference to make a healthy company with this research. (2) For Theoretical, Add insight into Firm Size, Growth and Earnings Management.

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PENGARUH UKURAN PERUSAHAAN, PRICE EARNING RATIO DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Aneka Industri yang Terdaftar di Bursa Efek Indonesia tahun 2011 - 2015)

Equity ◽

10.34209/.v20i1.485 ◽

2017 ◽

Vol 20 (1) ◽

pp. 25

Author(s):

Galih Henriansyah ◽

Lita Dharmayuni

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Complete Data ◽

Purposive Sampling ◽

A Company ◽

Selection Of

The purpose of this study is to know the influence ofFirm Size, Price Earning Ratio, and Profitability to Firm’s Value in various industry companies listed in Indonesia Stock Exchange 2011-2015. The data in this research is secondary data obtained through the company's annual financial statements for the financial period ended 2011-2015. This study used 7 samples of various industry companies listed on the Indonesia Stock Exchange. Each company is a company that has published its financial statements and complete data regarding the variables that will be examined during the period 2011-2015. The sample is taken by using purposive sampling, that the selection of members of the sample based on certain criteria. The results showed that the influence of Firm Size and Price Earning Ratio are positive and not significant to the Firm’s Value, and the influence of Profitability are positive and significant to on the Firm’s Value.

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Factors Influencing Financial Distress and Its Impact on Company Values of the Sub-Sectors Firms in Indonesian

Journal of Accounting Research, Organization and Economics ◽

10.24815/jaroe.v1i2.11883 ◽

2018 ◽

Vol 1 (2) ◽

pp. 191-204

Author(s):

Milla Alsura Murtadha ◽

Muhammad Arfan ◽

Mulia Saputra

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Significant Influence ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Analysis Model ◽

Company Value

AbstractObjective – The purpose of this study is to determine the influence of corporate governance, profitability, and firm size on financial distress and its impact to the company value of the sub-sectors companies in infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange for the period of 2011-2015. Design/methodology – The secondary data in the form of financial statements are collected from the sub-sector companies in infrastructure, utilities, and transportation thand from the Indonesian Capital Market Directory (ICMD). The data is taken from the companies listed in Indonesia Stock Exchange in period of 2011-2015. Samples are determined by using purposive sampling method and the samples are selected based on certain considerations or criteria. The analysis model used in this study is path analysis. Results – The results show that in the first line; corporate governance, profitability and firm size, both partially and simultaneously have significant influence on financial distress of the sub-sector companies on infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange. In the second track, corporate governance, profitability, firm size and financial distress both partially and simultaneously have significant influence on the company value in the sub-sectors of infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange. Research limitations/implications – The time of observation of the study is only 5 years and it does not properly reflect the actual phenomenon. The samples of the study are only limited to Sub-Sector companies in Infrastructure, Utilities, Transportation even though there are still many other companies that are listed in Indonesia Stock Exchange.

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