MANAJEMEN LABA PADA PERUSAHAAN YANG MELANGGAR PERJANJIAN UTANG

This research aims to give empirical evidence concerning earnings management in firms violating debt covenant and to test whether earnings management in those firms are larger than that in control firms. Research population is manufacturing company listed at Bursa Efek Indonesia. The sample includes 17 firms violating debt covenant and 22 firms complying debt covenant as control firms. The sampling method is purposive sampling. Method of statistics used is t-test. The statistic test of first hypothesis shows that mean of discretionary accruals at a year before violation is significantly larger than that at the year debt covenant violation. This result supports debt covenant hypothesis. But, mean difference at the year of violation and at a year after violation does not provide the support for the hypothesis. The statistic test of second hypothesis shows that mean of discretionary accruals of firms violating debt covenant at a year before and at the year violation of debt covenant is significantly larger than that of control firms. Thus, we can conclude that violation of debt covenant motivate management to perform earnings management.

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Manajemen Laba Setelah Perubahan Peringkat Obligasi Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p29 ◽

2019 ◽

Vol 28 (3) ◽

pp. 2096

Author(s):

Deviana Sijabat ◽

I Gst Ayu Eka Damayanthi

Keyword(s):

Earnings Management ◽

Hypothesis Testing ◽

Empirical Evidence ◽

Discretionary Accruals ◽

T Test ◽

Corporate Bond ◽

Bond Ratings ◽

Bond Rating ◽

Purposive Sampling ◽

The One

This study aims to obtain empirical evidence of earnings management after changes in corporate bond ratings. The modified Jones model is used to identify companies that practice earnings management. The population in this study is all bonds of nonfinancial companies that issue bonds and those that experience upgrades or downgrades of bond ratings in the period 2010-2016. The method of determining the sample in this study used purposive sampling to obtain 30 samples of companies that experienced upgrades or downgrades. Hypothesis testing uses the One Sample T Test. The conclusion of this study is that the bond issuing company carries out earnings management that increases profits after the bond rating has undergone an upgrade or a downgrade.Keywords: Earnings Management, Bond Ratings, Discretionary Accruals

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Transparansi Pengungkapan Penyisihan Terhadap Manajemen Laba Akrual

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.138 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1216-1232

Author(s):

Yuni Fatma ◽

Nurzi Sebrina

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Cross Section ◽

Analytical Method ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Discretionary Accruals ◽

Manufacturing Companies ◽

Purposive Sampling

This study aims to examine the effect of transparency in disclosure of allowance for accrual earnings management. This research is classified as causal associative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. By using the purposive sampling method, there are 30 companies as research samples. Overall accrual earnings management uses discretionary accruals, transparency is measured by the allowance disclosure indicator. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel cross section regression analysis. The results of this study indicate that transparency in disclosure of allowance is not able to explain the variance of accrual earnings management in the observation company so that the research hypothesis is rejected.

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ANALISIS KOMPARATIF EARNINGS MANAGEMENT PADA PERUSAHAAN FORCED DAN VOLUNTARY DELISTING PADA BURSA EFEK INDONESIA

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2015.v19.i4.2007 ◽

2017 ◽

Vol 19 (4) ◽

pp. 558

Author(s):

Winne Carissa Hidayat ◽

Sahala Manalu ◽

Rony Joyo Negoro Octavianus

Keyword(s):

Earnings Management ◽

Discretionary Accruals ◽

T Test ◽

Purposive Sampling ◽

Real Activities Manipulation ◽

Tax Payments ◽

Operating Activities

From 2005 until early 2015, as many as 52 companies perform delisting. Meanwhile, the practice of earnings management will be found on all companies including the delisted companies. Previously earnings management are found on discretionary accruals, but because it is often used and can be detected easily managers began to switch to manipulate earnings through operating activities or real activities manipulation. The purpose of this study is to analyze the practices of earnings management through real activities manipulation in companies that perform forced and voluntary delisting. Obtained each of 14 companies forced and voluntary delisting during observation from 2005 to 2014 who meet the criteria of purposive sampling. The results using independent t-test found there were no difference in the average earnings management in forced and voluntary delisting companies, which in both earnings management done to lower profits. It is analyzed as the company's goals for the restructuring of debt, save on tax payments as well as the distribution of dividends and employee bonuses. Thus, earnings management to do more to efficient contracting perspective.

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ANALISIS KOMPARATIF EARNINGS MANAGEMENT PADA PERUSAHAAN FORCED DAN VOLUNTARY DELISTING PADA BURSA EFEK INDONESIA

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2015.v19.i4.79 ◽

2018 ◽

Vol 19 (4) ◽

pp. 558-575

Author(s):

Winne Carissa Hidayat ◽

Sahala Manalu ◽

Rony Joyo Negoro Octavianus

Keyword(s):

Earnings Management ◽

Discretionary Accruals ◽

T Test ◽

Purposive Sampling ◽

Real Activities Manipulation ◽

Tax Payments ◽

Operating Activities

From 2005 until early 2015, as many as 52 companies perform delisting. Meanwhile, the practice of earnings management will be found on all companies including the delisted companies. Previously earnings management are found on discretionary accruals, but because it is often used and can be detected easily managers began to switch to manipulate earnings through operating activities or real activities manipulation. The purpose of this study is to analyze the practices of earnings management through real activities manipulation in companies that perform forced and voluntary delisting. Obtained each of 14 companies forced and voluntary delisting during observation from 2005 to 2014 who meet the criteria of purposive sampling. The results using independent t-test found there were no difference in the average earnings management in forced and voluntary delisting companies, which in both earnings management done to lower profits. It is analyzed as the company's goals for the restructuring of debt, save on tax payments as well as the distribution of dividends and employee bonuses. Thus, earnings management to do more to efficient contracting perspective

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PENGARUH MANAJEMEN LABA AKRUAL DAN RIIL PADA KINERJA KEUANGAN

Jurnal Ilmiah Akuntansi dan Finansial Indonesia ◽

10.31629/jiafi.v1i1.1235 ◽

2017 ◽

Vol 1 (1) ◽

pp. 15-22

Author(s):

Sri Ruwanti, Prima Aprilyani Rambe

Keyword(s):

Earnings Management ◽

Financial Performance ◽

Sampling Method ◽

Discretionary Accruals ◽

Real Earnings Management ◽

Return On Assets ◽

Purposive Sampling ◽

Result Show

The objective of this study is investigate effect of earnings management to financial performance. Two proxy was used in this study, they are discretionary accruals and real earnings management. Return on Assets as proxy of financial performance. There are 126 manufacture firms as population and 46 firms as samples used purposive sampling method. Result show that discretionary accruals has influence to financial performance, but not for real earnings management.

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PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5360 ◽

2008 ◽

Author(s):

Raja Adri Satriawan Surya ◽

Kirmizi Kirmizi ◽

Tita Ratna Juwita R. Ratna Juwita R.

Keyword(s):

Significant Influence ◽

Sampling Method ◽

T Test ◽

Working Capital ◽

F Test ◽

Purposive Sampling ◽

Inventory Turnover ◽

Turn Over

The purpose of this research is to test the effect of working capital (cash turn over, inventory turnover and receivable turnover) towards profitability at LQ-45 companies listed at Bursa Efek Indonesia. The population of this research are all LQ-45 companies listed in Bursa Efek Indonesia (BEI). The samples are 19 LQ-45 companies listed in BEI during the year 2004 - 2006. The samples are chosen by using purposive sampling method. The data are analysed with partial test (T-test) and simultant test (F-test) by means of SPSS Ver 13.0. The results show that cash turn over, inventory turnover, and receivable turnover simultaneously have significant influence towards profitability. Partially cash turn over, inventory turnover, and receivable turnover have also significant influence to profitability.

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PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18367.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Elfin Siamena ◽

Harijanto Sabijono ◽

Jessy D.L Warongan

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

T Test ◽

Purposive Sampling ◽

Tax Revenues ◽

A Value ◽

The Individual ◽

Compliance Issue ◽

Research Analysis

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance

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ANALISIS PERGERAKAN SAHAM PERUSAHAAN SUB SEKTOR FARMASI MENGGUNAKAN INDIKATOR BOLLINGER BAND DI TENGAH PANDEMI COVID-19

Jurnal Perspektif Bisnis ◽

10.23960/jpb.v3i2.30 ◽

2020 ◽

Vol 3 (2) ◽

pp. 77-88

Author(s):

Intan Elita ◽

K. Bagus Wardianto ◽

M. Iqbal Harori

Keyword(s):

Stock Prices ◽

Stock Price ◽

Sampling Method ◽

Sample Selection ◽

T Test ◽

Analysis Tool ◽

Selection Technique ◽

Purposive Sampling ◽

Analysis Technique ◽

Significant Difference

This study aims to measure the accuracy of technical analysis using the Bollinger Band indicator in predicting stock prices in the middle of pandemic covid-19. The concept in this study is to compare daily stock price predictions according to technical indicators with the closing prices that occured on that day. Sample selection technique used in this research used a purposive sampling method and obtained 9 pharmaceutical sub-sector companies listed on the IDX from February to April 2020. The type of data used is a chart of the company's daily stock price movements obtained from finance.yahoo.com. The data analysis technique used was the paired sample t-test and used the SPSS 26 analysis tool. The results of this study indicate that the Bollinger indicator does not have a significant difference. ABSTRAK Penelitian ini bertujuan untuk mengukur keakuratan analisis teknikal dengan indikator Bollinger Band dalam memprediksi harga saham pada masa pandemi Covid-19. Konsep pada penelitian ini adalah membandingkan prediksi harga saham harian menurut indikator teknikal dengan harga penutupan yang terjadi pada hari tersebut. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sebanyak 9 perusahaan sub sektor farmasi yang terdaftar di BEI selama Februari hingga April 2020. Jenis data yang digunakan yaitu berupa grafik pergerakan harga saham harian perusahaan yang diperoleh dari finance.yahoo.com. Teknik analisis data yang digunakan adalah uji independent sample t-test dan menggunakan alat analisis program SPSS 26. Hasil penelitian ini menunjukkan bahwa indikator Bollinger tidak memiliki perbedaan yang signifikan.

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PENGARUH CORPORATE GOVERNANCE DAN DEFERRED TAX EXPENSE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Jurnal Akuntansi ◽

10.24964/ja.v5i1.254 ◽

2017 ◽

Vol 5 (1) ◽

pp. 25

Author(s):

Sri Suranta ◽

Rendi Rendi

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Sampling Method ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Deferred Tax ◽

Tax Expense

This study aims to find out the effect of corporate governance and deferred tax expense toward earnings management in Indonesia. Corporate governance represented by board of commissioner, independent commissioner, institutional ownership, and female commissioner. Sample in this study consists of 100 manufacturing companies in 2013 and 2014. Sample is taken using the purposive sampling method. Regression results show that institutional ownership, and deferred tax expense are influencing the earnings management, while the board of commissioner, independent commissioner and female comissioner are not. Keywords: corporate governance, deferred tax expense, earnings management

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