scholarly journals Analisis Faktor yang Mempengaruhi Earning Management di Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2015-2019

Horizon ◽  
2021 ◽  
Vol 1 (4) ◽  
pp. 733-747
Author(s):  
Geni Ramadhani ◽  
Citra Ramayani ◽  
Nilmadesri Rosya
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Firm Size ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Consumer Goods Industry

This study aims to analyze: The effect of profitability, leverage, company size, managerial ownership, free cash flow on earnings management in manufacturing companies in the consumer goods industry listed on the IDX in 2015-2019. Earnings management is measured by discretionary accruals with the modified Jones model. The population in this study were all manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange with a sample size of 13 companies. The data used in this study are data on manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2015-2019 using panel data regression. The results of this study indicate that profitability has no significant effect on earnings management. Leverage has a significant effect on earnings management. Firm size has no significant effect on earnings management. Managerial ownership has a significant effect on earnings management. Free cash flow has no significant effect on earnings management. Profitability, leverage, firm size, managerial ownership, free cash flow simultaneously have a significant effect on earnings management.Keywords: Profitability, Leverage, Company Size, Managerial Ownership, Free Cash Flow and Earnings Management

scholarly journals Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, and Earnings Management

2018 ◽  
Vol 3 (1) ◽  
pp. 44-52
Author(s):  
Linda Wimelda ◽  
Agustina Chandra
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Cash Flow ◽  
Firm Size ◽  
Management Practices ◽  
Free Cash Flow ◽  
Managerial Ownership ◽  
Opportunistic Behavior ◽  
Manufacturing Companies ◽  
External Monitoring

Objective - The purpose of this research is to analyze the effect of motivational bonus, leverage, firm size, corporate governance (audit committee's size, the proportion of independent commissioners, institutional ownership, managerial ownership) and free cash flow on earnings management. Methodology/Technique - Earnings management is analyzed in this research using the modified Jones model. The population for the research consists of manufacturing companies listed on the Indonesian Stock Exchange (IDX) between 2013-2015. The final sample includes 60 manufacturing companies. Findings - The result of this study indicate that motivational bonus, leverage, firm size and free cash flow have an influence on earnings management practices. Motivational bonuses and free cash flow as opportunistic behavior also influence earnings management. In addition, leverage and firm size as external monitoring mechanism influence earnings management practices while audit committee size, the proportion of independent commissioners, institutional ownership and managerial ownership as corporate governance practices in companies has no significant effect on earnings management practices. Hence, it is concluded that corporate governance has no effect on earnings management practices in Indonesia. Type of Paper: Empirical Keywords: Opportunistic Behavior; External Monitoring Mechanisms; Corporate Governance; Earnings Management. JEL Classification: G34, G02.

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.

Analisis Faktor-Faktor Yang Mempengaruhi Return Saham Dengan Profitabilitas Sebagai Variabel Intervening

2020 ◽  
Vol 1 (1) ◽  
pp. 42-57
Author(s):  
Septin Dwi Rahmawati ◽  
Diana Dwi Astuti ◽  
Lia Rachmawati
Keyword(s):  
Stock Returns ◽  
Firm Size ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Size Growth ◽  
Consumer Goods Industry ◽  
Intervening Variables

Manufacturing companies are companies that produce raw goods into finished goods, one of which is the  consumer goods industry. The consumer goods industry is an industry that society needs to produce products for daily needs. Therefore, investors continue to look at the shares of this industry because they are considered to be always stable in determining the level of profit production. The purpose of this study is to understand the factors that influence stock returns with profitability as an intervening variable. The data used are secondary data collected from the Indonesia Stock Exchange 2014-2018 publications. The data processing method uses the path analysis method with IBM SPSS version 22. The results of the study show that Earnings Per Share and Debt Adequacy Ratio are related to Profitability. Yield Dividend, Firm Size, and Growth does not affect Profitability. Growth concerns Stock Returns, but Company Size, Dividend Results, Firm Size and Profitability Adequacy Ratio can be intervening variables Earning Per Share, but Profitability is not able to become intervening variables such as Yield Dividend, Company Size, Growth and Debt Adequacy Ratio.

scholarly journals TATA KELOLA PERUSAHAAN, ALIRAN KAS BEBAS DAN MANAJEMEN LABA

2019 ◽  
Vol 21 (2) ◽  
pp. 205-214
Author(s):  
ARYA PRADIPTA
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Selection Procedure ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Managerial Ownership ◽  
Samples Selection

The purpose of this study is to examine the factors that influence earnings management in Indonesia. Those factors are profitability, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership, managerial ownership and free cash flow. The population are non financial companies listed in Indonesia stock exchange. This study used 283 samples and samples selection procedure used purposive sampling. This research uses multiple regression analysis method. The result of this study shows that profitability and free cash flow have influence to earnings management. While, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership and managerial ownership do not have influence to earnings management.

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

2017 ◽  
Vol 3 (1) ◽  
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,

scholarly journals The Effect Of Information Asymmetry, Company Size And Managerial Ownership On Income Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange)

2021 ◽  
Vol 19 (1) ◽  
pp. 62
Author(s):  
Farid Addy Sumantri ◽  
Agus Kusnawan ◽  
Rr. Dian Anggraeni
Keyword(s):  
Earnings Management ◽  
Information Asymmetry ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Management Ownership

Earnings Management is the action of a manager by presenting reports that increase or decrease profit for the current period of the business unit for which is responsible, without causing an increase or decrease in the unit's long-term economic profitability. The purpose of this study was to examine the effect of information asymmetry, Company Size and Management ownership of Earnings Management in various industry sector companies listed on the Indonesia Stock Exchange 2017-2019. The sample used in this study consisted of 93 samples of various industrial, basic and chemical sector companies listed on the Indonesia Stock Exchange during the 2017- 2019 periods. The sample was selected using purposive sampling method. Earnings management is proxied by Discretionary Accrual using the Modified Jones Model. The data analysis method used in this research is multiple linear regression analysis. The results showed that information asymmetry has an effect on earnings management, firm size has no effect on earnings management, and management ownership has no effect on earnings management. The results of this study also prove that simultaneously information asymmetry, firm size and managerial ownership have an effect on earnings management

scholarly journals PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP HARGA PENUTUPAN SAHAM MELALUI KEBIJAKAN DIVIDEN

2020 ◽  
Vol 3 (2) ◽  
pp. 87-119
Author(s):  
Saiful Muchlis ◽  
Febriani Setijawan
Keyword(s):  
Cash Flow ◽  
Indirect Effect ◽  
Consumer Goods ◽  
Stock Prices ◽  
Quantitative Methods ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Company Size ◽  
Operating Cash Flow ◽  
Consumer Goods Industry

This study aims to determine the effect of accounting profit, operating cash flow and company size on stock prices through dividend policy on consumer goods industry companies on the Indonesia Stock Exchange. This research uses quantitative methods and the type of explanatory research with 2016-2018 observation years in 17 company samples. The results show (1) accounting profit and operating cash flow have a positive and significant effect on dividend policy, while the size of the company has no influence on dividend policy. (2) accounting profit and operating cash flow do not have an effect on the closing prices, while the size of the company has a positive and significant effect on the closing prices. (3) dividend policy has a positive and significant effect on the closing prices. (4) there is no indirect effect of dividend policy in mediating accounting profit and operating cash flow on the closing prices, but there is an indirect effect of dividend policy in mediating company size on the closing prices.

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 Free cash flow and earnings management: board of commissioner, board independence and audit quality

2017 ◽  
Vol 14 (4) ◽  
pp. 284-288 ◽  
Author(s):  
Yulius Kurnia Susanto ◽  
Arya Pradipta ◽  
Indra Arifin Djashan
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Sampling Method ◽  
Audit Quality ◽  
Flow Problem ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Board Independence ◽  
Manufacturing Companies ◽  
Management Board

The purpose of the research is to provide empirical evidence about the effect of board of commissioner, board independence and audit quality on relationship between free cash flow and earnings management. This research used 290 data from manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during 2012 until 2014. Earnings management calculated using Modified Jones (1991) Model include ROA from Kothari et al. (2005). Data for the research were analyzed using multiple regression analysis. The results of the research showed that the effect of board of commissioner, board independence and audit quality on relationship between free cash flow and earnings management is negative and significant. Board of commissioners, board independence and audit quality can reduce earnings management problems arising from free cash flow. Board of commissioners, board independence and audit quality oversee the opportunistic behavior of managers that arises from free cash flow problem.

scholarly journals 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)

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

<p><em><span style="font-size: medium;">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.</span></em></p>

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