scholarly journals Earnings Quality: Impact of Income Smoothing, Earnings Persistence, Book Tax Difference with Good Corporate Governance as Moderation

2021 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Feber Sormin ◽  
Titik Aryati
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Income Smoothing ◽  
Earnings Persistence ◽  
Future Earnings ◽  
Good Corporate Governance ◽  
Sample Data ◽  
Negative Effect

This study has a purpose to determine the effect of Income Smoothing, Earnings Persistence, Book Tax Difference on Earnings Quality and moderating effect of Good Corporate Governance. Using 98 sample data from manufacturing entities on the Indonesia Stock Exchange in 2015-2020, a negative effect of earnings persistence on earnings quality, and a positive effect of differential book tax on earnings quality found in this study, while income smoothing does not. In addition, it was found that good corporate governance by institutional ownership as a proxy strengthens the effect of income smoothing on earnings quality and weakens the effect of book-tax differences on earnings quality. This finding can be used by investors in assessing the quality of earnings from financial information issued by issuers so that future earnings prediction analysis can be measured properly so that the desired return target is achieved.

scholarly journals AN ANALYSIS OF THE EFFECT OF EARNINGS PERSISTENCE, GOOD CORPOARATE GOVERNANCE, AND ACCRUAL COMPONENT TO EARNINGS QUALITY ON BANKING IN INDONESIA IN 2011-2015

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Elok Faiqoh Himmah
Keyword(s):  
Corporate Governance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Earnings Persistence ◽  
Policy Makers ◽  
Quality Literature ◽  
Good Corporate Governance ◽  
Quantitative Descriptive

This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia. Data analysis was performed using quantitative descriptive method that aims to provide an overview of the nature of things that took place at the time the research was done. The study sample consisted of 25 banks listed on the Indonesia Stock Exchange (IDX) with data for a period of 5 years (2011-2015). The results showed that the accrual component of earnings persistence and significant effect on the quality of earnings. The resulting value is significantly smaller than 0.05. While GCG no significant effect on the quality of earnings in the banking sector in Indonesia, where significant value is greater than 0.05. This Study contributes to the existing Earnings Persistence, corporate governance, accrual component and earnings quality literature in emerging markets. In addition, this study offers some useful insights for regulators and policy makers by testing the effect of Banking Indonesia’s reforms on earnings quality  

scholarly journals DOES INCOME SMOOTHING IMPROVE INFORMATIVENESS OF STOCK PRICES?

2017 ◽  
Vol 15 (2) ◽  
pp. 225-239
Author(s):  
Shinta Ningtiyas Nazar
Keyword(s):  
Empirical Evidence ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Earnings Persistence ◽  
Future Earnings ◽  
Earnings Response ◽  
Negative Effect ◽  
Using Data

The purpose of this research is to get empirical evidence from effect Income smoothing  to Informativeness of Stock Prices  in Indonesian Stock Exchange (IDX). Population from this research is take from companies that have been listing Index LQ 45 in IDX form 2003 until 2015. Income Smoothing is masured by Jones’s Model which have been modified by Kothari et. all (2005).  Informativeness of stock price using Zarowin and Tucker Model (2006) Future Earnings Response Coeficient, and  the relations to earnings persistence, which is can been seen from  relation from current earnings dan future earnings.   The research is using data from year 2003 until 2015 period, and  year 2014 used as terminal year.  That found  income smoothing have a negative effect to informativeness of stock  price and also found  the managers’ income smoothing action always decreases earnings from 2013 to 2015. Current earnings have related to future earnings.

scholarly journals Pengaruh Good Corporate Governance Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

2020 ◽  
Vol 20 (3) ◽  
pp. 281-290
Author(s):  
Adelina Suryati
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Earnings

This study aims to determine the effect of good corporate governance on earnings quality with firm size as a moderating variable. This research was conducted on the Indonesia Stock Exchange by selecting a sample of companies listed in the CGPI index from 2014 to 2018. The results of this study indicate that good corporate governance has a significant effect on earnings quality and firm size has a significant effect on earnings quality, and company size is able to strengthen Good corporate governance on earnings quality, which means that the higher the value of good corporate governance in large companies, the higher the quality of corporate earnings, so company size can strengthen the effect of good corporate governance on earnings quality. Keywords: Earnings Quality, Firm Size, Good Corporate Governance   Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance terhadap kualitas laba dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini dilakukan di Bursa Efek Indonesia dengan memilih sampel perusahaan yang terdaftar dalam indeks CGPI pada tahun 2014 sampai tahun 2018. Hasil penelitian ini menunjukkan bahwa good corporate governance berpengaruh signifikan terhadap kualitas laba dan ukuran perusahaan berpengaruh signifikan  terhadap kualitas laba, serta ukuran perusahaan mampu memperkuat good corporate governance terhadap kualitas laba, yang berarti bahwa semakin tinggi nilai good corporate governance pada perusahaan yang berukuran besar maka akan semakin tinggi pula kualitas laba perusahaan, jadi ukuran perusahaan mampu memperkuat pengaruh good corporate governance terhadap kualitas laba. Kata kunci: Good Corporate Governance, Kualitas Laba, Ukuran Perusahaan

scholarly journals Pengaruh Good Corporate Governance Terhadap Kualitas Laba Pada Perusahaan Real Estate dan Property

2019 ◽  
Vol 8 (2) ◽  
pp. 67-76
Author(s):  
Vika Fitranita ◽  
Isma Coryanata
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Property Companies

This study aims to analyze the effect of corporate governance on the quality of study earnings in real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. In this study, Good Corporate Governance is analyzed as a factor that can encourage companies to have good earnings quality. This study belongs to the type of descriptive research verification of causality. The population in this study are real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017 using the purposive sampling method. The type of data collected and used in this study is secondary data with a method of collecting data through documentation and literature studies. The data analysis method used is simple linear regression analysis that has met the testing of classical assumptions. The results of this study indicate that Good Corporate Governance has no effect on earnings quality because the application of Good Corporate Governance (GCG) in companies in Indonesia has not really been used as a tool to minimize information asymmetry between owners and management, but solely to comply with regulations and conditions that apply only.Key words: Good Coporate Governance, kualitas laba.

scholarly journals PENGARUH FINANCIAL SLACK TERHADAP KINERJA PERUSAHAAN STUDI PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TELAH GO PUBLIC DI BURSA EFEK INDONESIA

2015 ◽  
pp. 1-11
Author(s):  
Donalson Silalahi
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Company Performance ◽  
Corporate Leaders ◽  
Financial Slack ◽  
Good Corporate Governance ◽  
Negative Effect

The relationship between financial slack with the company's performance is not clear. Therefore, this issue more interesting to study. Financial slack can be grouped into two types: available slack and potential slack. Therefore, this study is intended to clarify the effect of available slack and potential slack to company performance. To achieve this aim, used a linear regression equation. The study focused on companies listed on Indonesia Stock Exchange by using purposive sampling technique in sampling research so that the sample size were 112 companies. The data used in this research is secondary data with observations in the period 2008-2010. To explain the effect of financial slack on the performance of companies used the t and F test with α by 10 percent. Based on the analysis and discussion, some conclusions as follows: Firstly, available slack and potential slack have significant negative effect on the performance of the company. Second, the greater the slack of the company, there is a tendency that corporate leaders will tend to use the slack to fulfill its interests. Based on the above conclusions, some suggestions as follows: Firstly, if the company's performance would be improved, financial slack needs to be lowered to a level that is needed. Second, the results of this study can be used as a basis for regulators to make regulations to improve the quality of corporate governance of the corporation. Third, further research is needed by differentiating the sample of companies over companies that implement good corporate governance and corporate governance is not good.

Corporate Governance, State Ownership and Firm Performance: An Empirical Study of State-Owned Enterprises in Indonesia

2018 ◽  
Vol 3 (1) ◽  
pp. 26-32
Author(s):  
Chermian Eforis
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Agency Cost ◽  
Positive Influence ◽  
Jel Classification ◽  
State Ownership ◽  
Company Performance ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Negative Effect

Objective - The purpose of this research is to determine the effect of good corporate governance (GCG) on Indonesia's SOEs and the influence of state ownership on company performance. Methodology/Technique - This study examines State Owned Enterprises in Indonesia that were listed on the Indonesia Stock Exchange between 2011 and 2015. Findings - The empirical results show that GCG and state ownership both have a positive influence on the company's financial performance (in this case, Return On Assets). However, the percentage of state ownership has a negative effect on the relationship between Good Corporate Governance and Return On Assets. Novelty - One agency cost is monitoring expenditure by the principal. Privatization is one way to improve the performance of SOEs. Privatization is believed to improve the performance of SOEs, as a result of increased supervision of the performance of SOEs in Indonesia. Type of Paper: Empirical Keywords: State Owned Enterprises; Good Corporate Governance; State Ownership; Return On Assets; Indonesia. JEL Classification: G32, H70, G34.

scholarly journals Pengaruh Komponen Risk Based Bank Rating Pada Nilai Perusahaan Perbankan

2019 ◽  
Vol 29 (2) ◽  
pp. 883
Author(s):  
Ketut Krisna Savitri ◽  
I Wayan Ramantha
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio ◽  
Negative Effect

This study aims to empirically examine the effect of the risk-based bank rating component as measured by non-performing loans, loan to deposit ratio, good corporate governance, return on assets and capital adequacy ratio on the value of banking companies listed on the Indonesia Stock Exchange (BEI) Year 2013-2017. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained as many as 6 banking companies, so that the number of observations with a study period of 5 years was 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans and loan to deposit ratios have a negative effect on the value of banking companies. Return on assets and capital adequacy ratio have a positive effect on the value of banking companies and good corporate governance does not affect the value of banking companies. Keywords : Risk Based Bank Rating;  Company Value; Banking.

scholarly journals Good corporate governance dan Ukuran Perusahaan Sebagai Stimulus Di Lakukannya Tax Management

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Yunita Valentina Kusufiyah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Audit Committee ◽  
Good Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
State Revenue ◽  
Good Corporate Governance ◽  
Tax Management ◽  
Negative Effect

The largest state revenue comes from tax revenues. This is evident from the data of the Central Bureau of Statistics in 2016 as much as 86.16% of state revenue derived from tax revenue. For the company, the tax is a expenses that must be paid so needed a strategy in doing the efficiency of the tax expenses (the tax savings). One such strategy is tax management. To perform a good tax management then it takes the implementation of good governance in a company. Another variable that becomes the stimulus of Tax Management is the size of the company. This study examines Good corporate governance and Corporate Size as Stimulus in Tax Management. The research was conducted at a banking company listed on the Indonesia Stock Exchange. Research methodology used in this research is regression analysis that is linear regression analysis. The findings in this study are institutional ownership, the proportion of independent board of commissioners has a positive and significant influence on tax management while the audit committee has no influence on tax management. Company size has a significant negative effect on tax management Keywords : Good Corporate Governance, size, Tax Managemet

scholarly journals Pengaruh Good Corporate Governance Terhadap Kualitas Laba Perusahaan (Studi pada Perusahaan Sektor Consumer Goods dalam Bursa Efek Indonesia Periode 2016-2018)

2020 ◽  
Vol 12 (2) ◽  
pp. 215-222
Author(s):  
Lisa J. C. Polimpung
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Coefficient Of Determination ◽  
Managerial Ownership ◽  
The Public ◽  
Good Corporate Governance ◽  
Corporate Earnings ◽  
Earning Quality

Financial statements reflect the state of the company where in a financial statement a person can get various kinds of information where one of them is profit. Before investors make an investment they will use information about earnings for their consideration. This causes earnings quality to be one of the most important aspects because it is used in evaluation materials to measure the performance of a company because investors expect quality earnings. Earnings quality is one of the driving factors used by investors before making investment decisions. This study wants to see whether the variables contained in good corporate governance which are divided into managerial ownership, institutional ownership, the size of the public accounting firm, audit committee and committee board have an influence on the quality of corporate earnings. This study conducted a study of companies listed on the Indonesia Stock Exchange in the period 2016-2018 where the number of observations was 60 observations and examined using the calculation of the coefficient of determination and multiple regression. The results found are managerial ownership and audit committee have an influence on earnings quality while other variables have no influence.  Keywords: Good Corporate Governance, Earning Quality

scholarly journals PENENTUAN PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GRI STANDAR PADA SEKTOR NON KEUANGAN

2021 ◽  
Vol 13 (1) ◽  
pp. 23-35
Author(s):  
Maria Aditya ◽  
Imelda Sinaga
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Global Reporting Initiative ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Sustainability Report

The purpose of this study is to look at the effect of good corporate governance (audit committee, board of commissioners) and financial performance (profitability, activity) on disclosure of sustainability reports.  The measurement index used as a reference for the sustainability report in this study is the Global Reporting Initiative (GRI) G4 and GRI Standars.  The population in this study is non-financial sector companies listed on the Indonesia Stock Exchange in 2015-2018.  The sample companies in this study were selected based on a purposive sampling method with several criteria to obtain 12 sample companies.  After the data are collected, data analysis is done using multiple linear regression analysis with the help of the SPSS program.  Based on the results of the analysis, it shows that the profitability variable has a negative effect on the disclosure of sustainability report. While the audit committee variable, board of commissioners, and company activities did not affect the disclosure of sustainability report.   Abstrak: Tujuan dilakukannya penelitian ini adalah untuk melihat pengaruh good corporate governance (komite audit, dewan komisaris)  dan kinerja keuangan (profitabilitas, aktivitas) terhadap pengungkapan sustainability report.Indeks pengukuran yang digunakan sebagai acuan sustainability report pada penelitian ini adalah Global Reporting Initiative (GRI) G4 dan GRI Standars.  Populasi dalam penelitian ini adalah perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018.  Perusahaan yang dijadikan sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 12 perusahaan sampel.  Analisis data menggunakan regresi linear berganda dengan bantuan program SPSS. Berdasarkan hasil analisis, menunjukkan bahwa variabel profitabilitas berpengaruh negatif terhadap pengungkapan sustainability report.  Sedangkan variabel komite audit, dewan komisaris, dan aktivitas perusahaan tidak berpengaruh terhadap pengungkapan sustainability report.

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