PENGARUH SIKLUS HIDUP DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Title: [Life Cycle and Company Size Effect on Earning Management of Corporates are Listed on Indonesia Stock Exchange] The study goal was to determine whether there is influence of the life cycle and firm size on earnings management in companies listed on the Stock Exchange Indonesia. Data tehnique collection is done by purposive sampling. The data used in this study is secondary data, engineering data collection is done by purposive sampling. The total sample of 78 manufacturing companies. The results showed that the life cycle variables significant positive effect on earnings management practices while the firm size variable is not significant effect on earnings management practices. In general it can be concluded that the only variable that has a life cycle just significant positive effect on earnings management. Subsequent researchers expected to add other factors influence earnings management as another independent variable, because it is possible that other factors not included in this study influence the practice of earnings management.

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THE EFFECT OF COMPANY DIVERSIFICATION TOWARDS EARNING MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP

Jurnal Dinamika Manajemen ◽

10.15294/jdm.v6i2.4305 ◽

2015 ◽

Vol 6 (2) ◽

Author(s):

Ratih Kusumaningtyas ◽

Reni Yendrawati

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Sampling Technique ◽

Earning Management ◽

Managerial Ownership ◽

Corporate Diversification ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

The Relationship ◽

Positive Effect

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the company’s growth (growth) and leverage have no significant effect on earnings management.

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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v3i1.676 ◽

2017 ◽

Vol 3 (1) ◽

Cited By ~ 2

Author(s):

Dendi Purnama

Keyword(s):

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Institutional Ownership ◽

Managerial Ownership ◽

Company Size ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Positive Effect

This study aims to analyze the effect of profitability, leverage, firm size, institutional ownership and managerial ownership of earnings management. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2015. The sample in this study as many as 47 companies for 6 years.The result of analysis shows that profitability have a significant positive effect to earnings management, firm size and managerial ownership negatively affect earnings management, while leverage and institutional ownership have no effect to earnings management. While jointly shows that the variable profitability, firm size, leverage, institutional ownership and managerial ownership have a significant effect on earnings management. Keywords: Profitability, Leverage, Company Size, Institutional Ownership, Managerial Ownership and Profit Management,

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

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.4869 ◽

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

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.

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

Jurnal Ekobis : Ekonomi Bisnis & Manajemen ◽

10.37932/j.e.v8i2.40 ◽

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.

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PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi ◽

10.51903/kompak.v14i2.573 ◽

2021 ◽

Vol 14 (2) ◽

pp. 417-427

Author(s):

Eka Ridho Nur Rochmah ◽

Rachmawati Meita Oktaviani

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Panel Data Regression ◽

Data Regression ◽

Fixed Assets ◽

Positive Effect

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

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Analisis Determinan Profitabilitas Perusahaan Manufaktur pada 2014-2019

Journal of Business and Banking ◽

10.14414/jbb.v10i2.2486 ◽

2021 ◽

Vol 10 (2) ◽

pp. 291

Author(s):

Audi Gracia Wasisto ◽

Nora Amelda Rizal

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Future Research ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Working Capital ◽

Panel Data Regression ◽

Negative Effect ◽

Operational Activities ◽

Positive Effect

Profitability is very important for a company to carry out their operational activities because in general they cannot not survive without the ability to generate profits. This study aims to determine the effect of working capital, firm size, company efficiency, liquidity, and leverage on profitability in manufacturing companies listed in the Indonesia Stock Exchange 2014-2019. This research used purposive sampling with 108 sample data. The data were analyzed using panel data regression using eviews 11 software. It showes that working capital, firm size, company efficiency, liquidity, and leverage simultaneously have a significant effect on profitability. Partially, working capital has a significant positive effect on profitability. Firm size has no significant positive effect on profitability (ROE), but it has a significant positive effect on profitability (EPS). Company efficiency has a significant positive effect on profitability. Liquidity has no significant positive effect on profitability (ROE) and has no negative effect on profitability (EPS). Leverage DER and LDAR have no significant negative effect on profitability. Therefore, this research can be a reference for future research to analyze the determininant of profitability.

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Pengaruh Em, Size, Roe Dan Lev Terhadap Dpr Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016

Jurnal Ekonomi ◽

10.24912/je.v23i2.372 ◽

2018 ◽

Vol 23 (2) ◽

Author(s):

Rini Tri Hastuti

Keyword(s):

Earnings Management ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Manufacturing Companies ◽

Return On Equity ◽

Purposive Sampling

The purpose of this research is to examine the effect ofearnings management, firm size, return on equity and dividend payoutratio on manufacturing companies listed in the Indonesian Stock Exchange in 2014-2016.The sample was determined by purposive sampling method. The research conducted by taking 117 manufacturing companies. The result of this research showed that earnings management and firm size have no significant effect on dividend payoutratio, while return on equity and leverage have significant effect on dividend payoutratio.

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PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN MANUFAKTUR

Jurnal Ekonomi dan Bisnis Airlangga ◽

10.20473/jeba.v28i12018.57-73 ◽

2020 ◽

Vol 28 (1) ◽

pp. 57

Author(s):

RHETNO WULANSARI ◽

ANDRY IRWANTO

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Manufacturing Firms ◽

Audit Committees ◽

Test Results ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Insider Ownership ◽

Positive Effect

Introduction: This study aims to determine the effect of insider ownership, audit committees, leverage, firm size, the number of independent commissioner on the performance of manufacturing firms in the Indonesian stock exchange. Methods: The type of data used in this research is quantitative data. This study uses a tool to answer the hypothesis in the form of multiple linear regression. The number of samples taken by the sampling technique as many as 50 companies listed in Indonesia Stock Exchange. Results: From the test results indicate that there is insider ownership, audit committees, leverage significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. firm size and the number of independent commissioners no significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. Conclusion and suggestion: The implication of these findings is that insider ownership, audit committees, and leverage it will be able to produce a good performance. Although firm size and the number of independent commissioners has no effect, but still must be considered, because if the firm size and the number of independent commissioners are not in accordance with the provisions of SFAS may result in the presence of certain interests that are not in accordance with the company's goals.

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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DENGAN DIVIDEN SEBAGAI MEDIASI

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2020.152.384 ◽

2021 ◽

Vol 15 (2) ◽

pp. 85

Author(s):

Yunita Dete ◽

Teguh Erawati

Keyword(s):

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Company Size ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Sampel penelitian sebanyak 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengumpulan data menggunakan metode purposive sampling. Analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, analisis jalur. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen. Ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan dividen. Kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: profitabilitas, ukuran perusahaan, kebijakan dividen, nilai perusahaan ABSTRACTThis study aims to examine the effect of profitability and company size on firm value with dividend policy as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2018. The research sample of 19 manufacturing companies listed on the Indonesia Stock Exchange (IDX). Data collection techniques using purposive sampling method. Data analysis using the classical assumption test, multiple linear regression analysis, path analysis. The results showed that profitability had a significant positive effect on dividend policy. The size of the company has a significant positive effect on dividend policy. Dividend policy has a significant positive effect on firm value. Profitability has a significant positive effect on firm value. Company size has a significant positive effect on firm value. Keywords: profitability, company size, dividend policy, company value

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PENGARUH KECAKAPAN MANAJERIAL, PENERAPAN CORPORATE GOVERNANCE, KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2015-2017)

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v5i2.5072 ◽

2019 ◽

Vol 5 (2) ◽

pp. 165

Author(s):

Binsar Simajuntak ◽

Lucky Amirullah Anugerah

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Negative Influence ◽

Positive Influence ◽

Company Size ◽

Manufacturing Companies ◽

Managerial Skills ◽

Positive Effect

The purpose of this study was to examine the effect of Managerial Skills, Corporate Governance, Bonus Compensation, Leverage on Earnings Management with Company Size as a moderating variable. Managerial ownership is measured using Confirmatory Factor Analysis, Corporate Governance is measured based on the Asean Corporate Governance Balance Scorecard, Bonus Compensation is measured by the company's dummy compensation bonus, Leverage is measured using the debt to equity ratio, Company Size is measured using Log Natura of total assets, and Profit management is measured by using the Stubben model with the Conditional revenue model proxy.Hypothesis testing is done by using multiple regression models by first performing a classic assumption test. The population and sample used in this study were 80 companies with a total of 181 observation samples of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results of this study are (1) Managerial skills do not have a positive effect on earnings management (2) Corporate governance does not negatively affect earnings management (3) Bonus compensation has a positive effect on earnings management (4) Leverage has a positive effect on earnings management (5) Size company has a negative effect on earnings management (6) Company size does not weaken the positive influence of managerial skills on earnings management (7) Firm size does not weaken the negative influence of corporate governance on earnings management (8) Firm size weakens the positive effect of bonus compensation on earnings management (9) Company size weakens the positive influence of leverage on management.

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