Selection of profit management strategy

The purpose of this study is to empirically prove the companies in the growth, mature, and stagnant stages use accrual earnings management, real earnings management, and classification shifting. The data used is secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data analysis technique used multiple linear regression analysis. The sampling technique used was purposive sampling technique and obtained a sample of 53 manufacturing companies or the same as 265 observational data. Based on the results of the analysis, it was found that the company is in the growth mature and stagnant stage using the accrual earnings management strategy. The growth stage of the company does not use a real earnings management strategy, the mature and stagnant stage, the company uses a real earnings management strategy. Companies in the growth and mature stages do not use the classification shifting strategy.

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Pengaruh Strategi Bisnis, Financial Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderasi

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v3i1.342 ◽

2021 ◽

Vol 3 (1) ◽

pp. 203-217

Author(s):

Husnaini Dwi Wanri ◽

Erinos NR

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Business Strategy ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Real Earnings Management ◽

Manufacturing Companies ◽

Financial Leverage ◽

Strategy Variables

This study aims to examine the effect of business strategy and financial leverage as moderated by corporate governance in predicting real earnings management. This type of research is a causal association with a quantitative approach. The population used in this study are all manufacturing companies listed in Bursa Efek Indonesia 2016-2019. The sampling technique in this study using the purposive sampling technique, there are 80 manufacturing companies used as research samples. The business strategy variables are measured by the cost leadership strategy model for the current year. Earnings management variables are calculated by aggregating the triggering factors for earnings management, namely sales manipulation, overproduction, and discretionary spending. The leverage variable is calculated by the ratio of debt to assets and the moderating variable is measured by the proportion of share ownership by the managerial party. The data used in this study is secondary data obtained from the company's financial statements obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The analytical method used is the multiple regression method which is processed using the SPSS 16 application. The results show that business strategy, financial leverage has a significant positive effect on real earnings management, CG can increase or weaken the relationship between business strategy, leverage on real earnings management but not significantly

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PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA) ◽

10.31955/mea.vol2.iss3.pp84-108 ◽

2018 ◽

Vol 2 (3) ◽

pp. 129-150

Author(s):

Dea Safitri Ayu Lestari ◽

Ia Kurnia ◽

Yuniati Yuniati

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Tax Planning ◽

Company Size ◽

Manufacturing Companies

This research was conducted to see the effect of tax planning and company size on earnings management (Empirical Study on Company MAnufacturing Listed In Indonesia Stock Exchange). The factors tested in this study are tax planning and company size as independent variables and earnings management as the dependent variable. This type of research is descriptive method of analysis and type of research is quantitative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2015-2017. Sampling technique in this study using purposive sampling technique, so that obtained the number of samples of 21 companies with the final data amounted to 63 financial statements. Sources of data in this study are secondary data downloaded through www.idx.co.id and corporate website each in the form of annual financial statements of the company for 3 years in the period 2015 to 2017. Data analysis techniques in this study using multiple linear regression analysis. The results of this study indicate that simultaneously tax planning and the size of the company have a significant influence on the earings management in manufacturing companies listed on the Indonesia Stock sExchange for the 2015-2017 period.

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PENGARUH PENGUNGKAPAN MEDIA, KINERJA LINGKUNGAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Jurnal Analisa Akuntansi dan Perpajakan ◽

10.25139/jaap.v5i1.3606 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Nur Abfifa Nugraini ◽

Wiwik Wahyuni

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Complete Information ◽

Annual Reports ◽

Manufacturing Companies ◽

Corporate Social

This study aims to examine and analyze the effect of media disclosure, environmental performance and public ownership on disclosure of corporate social responsibility. The data source used is secondary data sourced from annual reports of manufacturing companies published on the Indonesia Stock Exchange website and company websites. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used was purposive sampling method. The sample selection criteria are manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period, publishing annual reports in the 2016-2018 period, following PROPER in the 2016-2018 period, and providing the complete information needed by researchers related to variables -research variable. Manufacturing companies that fit the criteria and can be used as research samples are 72. The data collection method is by downloading financial reports and annual reports on the Indonesia Stock Exchange website and searching for the company's website. The data analysis technique used is quantitative analysis method with analysis instruments in the form of descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing.

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Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia

Wahana ◽

10.35591/wahana.v24i2.346 ◽

2021 ◽

Vol 24 (2) ◽

pp. 195-216

Author(s):

Dwi Haryono Wiratno ◽

Rahmawati Hanny Yustrianthe ◽

Maria Purwantini ◽

Ronowati Tjandra

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Return On Assets

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

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PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING

Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) ◽

10.36085/jam-ekis.v3i1.530 ◽

2020 ◽

Vol 3 (1) ◽

Author(s):

Ahmad Junaidi ◽

Nensi Yuniarti. Zs

Keyword(s):

Stock Exchange ◽

Transfer Pricing ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Debt Covenants ◽

Debt Covenant

This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id. The population of this research was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling. The number of companies sampled in the study was 27 companies so that the total sample of the study was 135 observations. This study used the multiple linear regression analysis technique. The results of this study known there are still many variables outside the research that can explain transfer pricing.The determination coefficient is 0.441 which means that 44.1%. It indicates that the company transfers pricing is influenced by these variables, while the rest is explained by other variables.Based on the result can be concluded that taxes, debt covenants and profitability has a positive effect on the decision to transfer pricing. While the tunneling incentive does not effect the decision to conduct transfer pricing.Keywords: Tax, Tunneling Incentive, Debt Covenant, Profitability, and Transfer Pricing

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YAN vOL.8 ED 2

10.31219/osf.io/cv6p5 ◽

2019 ◽

Author(s):

Yan Irianis

Keyword(s):

Intellectual Capital ◽

Ownership Structure ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Annual Reports ◽

Managerial Ownership ◽

Company Size ◽

Company Performance ◽

Manufacturing Companies

The purpose of the research is to analyze the effect of Intellectual Capital, Company Size, and Ownership Structure, namely managerial ownership and institusional ownership toward company performance. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2012-2015. Based on purposive sampling technique, it got 17 companies as research samples, so as long as 4 years observation there were 68 annual reports were analyzed. Type of data used is secondary data obtained from www.idx.co.id. The analyctical method used is multiple regression analysis.The results of this research showed than Intellectual Capital doesn’t have significant effect to company performance, company size has significant effect to company performance, managerial ownership has significant effect to company performance, and institutional ownership doesn’t have significant effect to company performance.

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PENGARUH LEVERAGE FINANCIAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)

Jurnal Ekonomi Balance ◽

10.26618/jeb.v8i2.2188 ◽

2012 ◽

Vol 8 (2) ◽

pp. 116-141

Author(s):

Sri Indira Hartawati

Keyword(s):

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Financial Leverage ◽

Exchange Data

This study aims to examine and analyze the effect of partially or simultaneously financial leverage and dividend policy on firm value in manufacturing companies on the Indonesian stock exchange. Data collection uses secondary data using purposive sampling technique. The population in this study is the automotive sub-sector manufacturing companies and components listed on the Indonesia stock exchange during the 2014-2016 period of 15 companies, while the samples taken were the number of observations for 3 years (2014-2016) with the number of companies observing 12 obtained were analyzed using multiple linear regression analysis. The results show that all hypotheses have a significant effect based on the t test and F test. This means that both partially and simultaneously financial leverage and dividend policy have a significant effect on firm value in manufacturing companies on the Indonesian stock exchange.

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Financial Leverage on Earnings Management of Quoted Manufacturing Companies in Nigeria

THE INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION ◽

10.18775/ijmsba.1849-5664-5419.2014.64.1001 ◽

2020 ◽

pp. 7-21

Author(s):

Ogiriki Tonye ◽

Iweias Seth Sokiri

Keyword(s):

Earnings Management ◽

Positive Impact ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Ordinary Least Squares ◽

Manufacturing Firms ◽

Real Earnings Management ◽

Manufacturing Companies ◽

Financial Leverage

This study investigated financial leverage on earnings management in manufacturing firms in Nigeria. A total of twenty-nine (29) listed firms on the Nigeria Stock Exchange (NSE) were studied, and secondary data were extracted from their annual financial statements as reported in the factbook. Ordinary least squares (OLS) method was used to analyze the data. The results revealed that: the management of manufacturing companies in Nigeria employs all the three strategies of earnings management in their companies. The relationships between financial leverage and each of the dependent variables are positive but weak. Financial leverage does not have a significant impact on accruals earnings management in listed manufacturing firms in Nigeria; but it does on real earnings management and deferred tax earnings management; The study concludes that financial leverage has a positive impact on accrual earnings management, while both financial leverage and total leverage has a negative effect on real earning management. The study recommends that users of financial statements should factor in financial leverage in assessing reported earnings by lowering/upping their expectations as to the reliability of the earnings, depending on whether financial leverage is high or low.

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Pengaruh Current Ratio, Inventory Turnover dan Debt to Equity terhadap Return on Asset

Jesya (Jurnal Ekonomi & Ekonomi Syariah) ◽

10.36778/jesya.v4i2.457 ◽

2021 ◽

Vol 4 (2) ◽

pp. 974-984

Author(s):

Sindik Widati ◽

Tania Dwi Hartini

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Current Ratio ◽

Inventory Turnover ◽

Asset Inventory

This study aims to determine the effect of Current Ratio, Inventory Turnover and Debt to Equity on Return on Asset Practice in Property and Real Estate companies listed on the Indonesia Stock Exchange period 2017-2019. The research method used in this study is a quantitative method. The data used are secondary data in the form of financial statements and annual reports. The sampling technique in this study was purposive sampling method in which sample selection was based on certain criteria. The study population used was 64, the research sample of 24 companies. The analysis technique in this study uses multiple linear regression analysis. The analysis shows that Current Ratio do not affect the Return on Asset, Inventory Turnover do not affect the Return on Asset and Debt to Equity do not affect the Return on Asset.

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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PERATAAN LABA

AJAR ◽

10.35129/ajar.v1i01.48 ◽

2018 ◽

Vol 1 (01) ◽

pp. 44-72

Author(s):

Theresia Dian

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Educational Background ◽

Positive Influence ◽

Income Smoothing ◽

Annual Reports ◽

Manufacturing Companies ◽

Significance Level ◽

Negative Effect

This study is an empirical research that aims to determine the effect of profitability, leverage, company size, CEO's gender, CEO's educational background and CEO's level of education against income smoothing practice. The population in this study are all manufacturing companies that have been going public and listed on the Indonesia Stock Exchange (BEI) in 2014-2016. Sampling technique conducted by the author is to use purposive sampling. This study uses secondary data derived from company financial statements, company annual reports, and fact book. Total research data amounted to 134, of which 84 companies are doing income smoothing. Hypothesis testing is done by using logistic regression analysis with significance level (α) 5%. Data processing using IBM SPSS software version 22.00. The results show that profitability and leverage variables have a significant negative effect on the practice of income smoothing, while the gender variable CEO has a significant positive influence on the practice of income smoothing. Meanwhile, firm size variables, CEO education background and CEO education level have no influence on the practice of income smoothing.

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