scholarly journals Pengaruh Disclosure dan Manajemen Laba terhadap Cost of Capital

2020 ◽  
Vol 10 (1) ◽  
pp. 56
Author(s):  
Tri Kurniawati ◽  
Nadia Ayu Rifani Putri
Keyword(s):  
Real Estate ◽  
Earnings Management ◽  
Multiple Regression ◽  
Significant Influence ◽  
Cost Of Capital ◽  
Stock Exchange ◽  
The Real ◽  
Purposive Sampling ◽  
The Real Estate ◽  
The Cost

This study is aimed to analyze the influence of disclosure and earnings management on cost of capital. The population of this study is the real estate companies which is listed at the Indonesia Stock Exchange (IDX) and the sample is determined by purposive sampling. The samples consist of 28 companies in 2013-2015. Disclosure is measured by Disclosure Index, earnings management is measured by discretionary accrualls and cost of capital is estimated by EBO model. The research hypotheses are tested by using multiple regression. The results of this research indicate that (1) disclosure has no significant influence on the cost of capital, and (2) earnings management has positive and significant influence on cost of capital.

Brokerage fee, ownership expropriation and earnings management of Malaysian property companies

2018 ◽  
Vol 36 (4) ◽  
pp. 461-482 ◽  
Author(s):  
Lik Jing Ung ◽  
Rayenda Khresna Brahmana ◽  
Chin-Hong Puah
Keyword(s):  
Real Estate ◽  
Earnings Management ◽  
Stock Exchange ◽  
Real Estate Industry ◽  
Kuala Lumpur ◽  
Probit Regression ◽  
Content Type ◽  
The Real Estate ◽  
Report Data ◽  
The Relationship

Purpose The purpose of this paper is to investigate whether real estate companies manipulate their earnings through the brokerage fee across ownership expropriation or not. Design/methodology/approach This study considers Kuala Lumpur Stock Exchange listed real estate firms to investigate how the brokerage fee in the real estate industry might affect the earnings management of firms across its ownership expropriation. Using annual report data, the authors investigate the associations over a panel for the period 2008−2012. Robust panel regression is used to divulge the probability values with reference by probit regression. Findings Overall, the results show that high brokerage fees would drive more events of earnings management and that, generally, the ownership concentration among Malaysian real estate firms significantly affects the earnings management of the firms. Practical implications This study shows that firm profitability and brokerage fees enhance the probability of firm’s earnings management. A low brokerage fee would reflect low revenue to the company. Therefore, management would opt to manipulate earnings in order to overstate earnings, which garners more interest from investors. Originality/value Real estate values in Malaysia have climbed steadily over the years due to a combination of reasons giving companies a higher brokerage fee. Earnings management has become a big issue for property investors. The study demonstrates the relationship between earnings management and brokerage fee across ownership expropriation which can be considered by shareholders in their own strategic planning and investors in their own investing.

scholarly journals PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK

KEBERLANJUTAN ◽  
2017 ◽  
Vol 2 (1) ◽  
pp. 431
Author(s):  
Ridwan - Pajriyansyah ◽  
Amrie - Firmansyah
Keyword(s):  
Panel Data ◽  
Earnings Management ◽  
Multiple Regression ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Purposive Sampling

AbstractThis research is aimed to provide empirical evident about relationship between leverage, loss carry forward and earnings management on tax avoidance. Using purposive sampling this research selected 264 firms that are listed in Indonesian Stock Exchange from 2013-2015 as samples. The result of multiple regression of panel data shows that there is significant relationship between leverage and earnings management on tax avoidance. Meanwhile, loss carry forward shows no significant relationship on tax avoidance. Keywords: leverage, loss carry forward, earnings management, tax avoidance

scholarly journals PENGARUH GROWTH OPPORTUNITY, PROFITABILITY, BUSINESS RISK DAN SIZE TERHADAP STRUKTUR MODAL (Studi Pada Perusahaan Property dan Real Estate Yang Terdaftar Di BEI Periode 2009-2017)

2019 ◽  
Vol 2 (3) ◽  
Author(s):  
Ashop Barqoya
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Significant Influence ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Business Risk ◽  
Purposive Sampling ◽  
Real Estate Sector ◽  
Growth Opportunity

The purpose of this study was to determine the effect of growth opportunity, profitability, business risk, and size on the company's capital structure either partially or simultaneously.The object of research used is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2009-2017. This study uses a purposive sampling technique in determining research samples. the number of companies selected as the study sample were 18 companies registered in the property and real estate sector. This study uses a quantitative approach. The results showed that partially growth opportunity and size had not significant effect, while  profitability and business risk had a significant effect on capital structure. the results of testing simultaneously growth opportunity, profitability, business risk, and size have a significant influence on the capital structure. 

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, DAN EARNINGS POWER TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

2021 ◽  
Vol 3 (1) ◽  
pp. 71-94
Author(s):  
Yusak Maleakhi Purnama ◽  
Eindye Taufiq
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Independent Variable

The purpose of this research is to obtain evidence regarding the effect of independent variable consisting of profitability, leverage, firm size, and earnings power towards dependent variable earnings management. The company used in this research is a property company that listed on the Indonesian Stock Exchange (IDX) from 2017-2019 with the criteria using purposive sampling method. The result of this research are profitability and earnings power has no influence on earnings management. However, leverage has a positive and significant influence on earnings management. Then, firm size has a negative and significant influence on earnings management.   Keyword: Earnings Management, Profitability, Leverage, Firm Size, Earnings Power

Appraisal Model on the Values of the Green Ecological Real Estate Brand

2011 ◽  
Vol 480-481 ◽  
pp. 815-820
Author(s):  
Hong Ren ◽  
Jian Bing Liu
Keyword(s):  
Real Estate ◽  
Average Cost ◽  
Cost Of Capital ◽  
Weighted Average ◽  
Added Value ◽  
Brand Value ◽  
The Real ◽  
The Real Estate ◽  
Real Estate Enterprises ◽  
Real Estate Brand

The real estate has become an important pillar industry in our current, green ecological real brand is one of the most important intangible assets of the real estate enterprises. How to appraise the value of green ecological real value is the difficult problem of the real estate enterprises and theory horizon, and is also the problem of the real estate enterprises very concerned about and urgent need to solve. This article analyzed the traditional methods of assessing the brand value assets ，the new appraisal method of green ecological real estate brand value is proposed based on the economic added value and the weighted average cost of capital model and β coefficient , the economic added value more reflects the objective earning power of green ecological real estate brand , the weighted average cost of capital models and β coefficient reflects the actual performance of green ecological real estate, the evaluation results approach the objective and reasonable results, The method provides an important technical support and guarantee for appraising the value of green ecological real estate brand.

scholarly journals Mendeteksi Earnings Management Perusahaan Melalui Aktivitas RIIL

2020 ◽  
Vol 25 (1) ◽  
pp. 66
Author(s):  
Viriany, Liana Susanto, Henny Wirianata, Yanti
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Significant Influence ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Real Earnings Management ◽  
Manufacturing Companies

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent comissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2020 ◽  
Vol 7 (1) ◽  
pp. 88
Author(s):  
Lisma Aniyati ◽  
Hendro Setyono
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Coefficient Of Determination ◽  
The Real ◽  
The Real Estate ◽  
Simultaneous Test ◽  
Asset Turnover ◽  
Real Estate Company

This research  aimed to analyze and test the effect of financial ratios of the dividend  policy on the real estate and properties listed in the Indonesia Stock Exchange. The  independent variables is used Return On Investment (ROI), Debt to Total  Assets (DTA),  Earning  Per  Share  (EPS),  and  Total  Asset  Turnover (TATO). Another dependent variable is used dividend Payout Ratio (DPR). The population  of  this  research is 50 companies. There  are  from the  real estate companies and properties  which registered  in Indonesia Stock Exchange in the  period  2012-2014.  Because  not  all  members  of  the  population  is  meet  the criteria,  the  sampling  method  is  used  purposive  sampling  method  there  are  9 samples.  The  analytical  method  are  used  the  classic  assumption  test  and regression test. Based on the survey results showing  that  from  partially there is only  DTA variables  were  not  significantly  influent  to  the  dividend  policy  on  real  estatecompany  and properties  which registered  in Indonesia  Stock Exchange. Another variable  are  ROI, EPS, and TATO  were  significant effect  to  the dividend policy on real estate and properties which registered in Indonesia Stock Exchange. The  results  simultaneous  test  showed  the  ROI,  DTA,  EPS,  and  TATO variables  has  an  influence  to  the  real  estate  company  and  properties  whichregistered in indonesian Stock Exchange. The  higher  coefficient of determination is 49.10%.

scholarly journals THE INFLUENCE OF PROFITABILITY, FIRM SIZE, AND LEVERAGE ON INCOME SMOOTHING (Studies on Property and Real Estate Company on The Indonesia Stock Exchange 2012-2017)

2019 ◽  
Vol 21 (2) ◽  
Author(s):  
Yuniar Aemanah S
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Independent Variables ◽  
Current Period ◽  
The Cost ◽  
Real Estate Company

Income smoothing is one of the strategies or business conducted by the company's management with the aim to reduce the fluctuations in earnings This is done with the motivation to show good performance to investors. This effort is made by playing with the income and the cost of the current period to be higher or lower than the actual income and expenses. Income smoothing is one form of earnings management. This study aims to determine the effect of independent variables in the form of profitability, firm size, and leverage to the practice of income smoothing in property and real estate companies listed on the Indonesia Stock Exchange 2012 to 2017. The method used in sampling this study using purposive sampling which produces 23 samples within the period of 6 (six years) of 138 sample units. The analytical method used is logistic regression analysis processed using SPSS 23. Based on the result of research, it is found that simultaneously profitability, firm size, and leverage variables influence the practice of income smoothing. Partially variable of firm size, and leverage do not have an effect on income smoothing, while profitability variable have positive and significant effect to income smoothing.

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