Pengaruh Leverage, UkuranPerusahan, Kualitas Audit dan Independensi Auditor Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2015-2017.

Abstrak : The problem in this study is how the influence of leverage, company size, audit quality and auditor independence on earnings management. The purpose of this study was to determine the effect of leverage, firm size, audit quality and auditor independence on earnings management. The population in this study are the entire companies of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017, which amounted to 143. However, from this population there are 128 annual reports that do not meet the research criteria and which are 15 annual reports in each year due to this study took 3 years of data, the number of samples was 45 annual reports. The analysis technique uses a purposive sampling technique with several criteria. The analysis technique in this study used multiple regression analysis with the help of the SPSS program. The results of this study indicate that Leverage, Company Size, Audit Quality and Auditor Independence simultaneously have no effect on earnings management. Partially Leverage has a negative effect on earnings management, Company Size does not affect earnings management, Audit Quality does not affect earnings management and Auditor Independence does not have an effect on earnings management. Keywords: Leverage, Company Size, Audit Quality, Auditor Independence, Earnings Management.

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KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN

Jurnal Akademi Akuntansi ◽

10.22219/jaa.v3i2.12269 ◽

2020 ◽

Vol 3 (2) ◽

pp. 174-190

Author(s):

I Putu Edi Darmawan

Keyword(s):

Earnings Management ◽

Firm Value ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Discretionary Accruals ◽

Real Earnings Management ◽

Manufacturing Companies ◽

Negative Effect ◽

The Impact

This study aims to test and analyze the impact of accrual earnings management and real earnings management on firm value empirically. Also, audit quality's role on the effect of accrual earnings management and total earnings management on firm value. The analytical method used is Moderated Regression Analysis (MRA). This research's population is manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2017. The sampling technique used is purposive sampling. This study found that accrual earnings management, which is proxied by discretionary accruals, positively affects firm value. Real earnings management has a negative effect on firm value. Audit quality cannot weaken the effect of accrual earnings management on firm value. However, audit quality weakens the effect of real earnings management on firm value.

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The Effects of Executive and Company Characteristics on Tax Aggressiveness

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2020.v15.i02.p10 ◽

2020 ◽

Vol 15 (2) ◽

pp. 280

Author(s):

Kristina Surya Dewi ◽

Gerianta Wirawan Yasa

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Negative Effect

Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Based on the agency theory, the different interests of agents and principals may become a source of conflict. The aim of this study is to determine and obtain empirical evidence on the effect of executive characteristics, profitability, leverage, capital intensity, and company size on tax aggressiveness. This research was conducted on manufacturing companies listed on Indonesia Stock Exchange in 2016-2018, because the Indonesian economy has started to recover since 2016 and continued until 2018, so it will have an impact on tax revenues. The sample was selected using purposive sampling technique and obtained 70 manufacturing companies. Data analysis technique used is multiple linear regression analysis. The results show that executive characteristics, profitability, and company size had a positive effect. While leverage and capital intensity had negative effect on tax aggressiveness. Keywords: Tax aggressiveness, executive characteristics, profitability, leverage, capital intensity, company size.

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Manajemen Laba dan Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indoensia)

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i01.p14 ◽

2021 ◽

Vol 31 (1) ◽

pp. 182

Author(s):

I Gusti Bagus Indra Kusuma ◽

I Made Mertha

Keyword(s):

Earnings Management ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Test Results ◽

Manufacturing Companies ◽

Simple Linear Regression ◽

Analysis Technique ◽

Negative Effect

The purpose of this study is to determine the effect of earnings management with income increasing and income decreasing patterns on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this research are 167 companies. A total of 105 samples are selected using a purposive sampling technique. Total observations over the 5 years to 525 observations, then divided into two groups, 472 observations for increasing income management and 53 observations for decreasing earnings management. This study uses a simple linear regression analysis technique. The test results show that income increasing earnings management variable does not affect the value of the company, while earnings decreasing earnings management has a negative effect on firm value. Keywords: Firm Value; Earnings Management; Income Increasing; Income Decreasing.

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PENGUNGKAPAN MANAJEMEN RISIKO DITINJAU DARI UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE (Studi pada Perusahaan Manufaktur yang Tercatat di BEI Tahun 2016-2018)

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v4i02.1299 ◽

2020 ◽

Vol 4 (02) ◽

Author(s):

Mohammad Hendro Leksmono

Keyword(s):

Risk Management ◽

Stock Exchange ◽

Sampling Technique ◽

Managerial Ownership ◽

Company Size ◽

Manufacturing Companies ◽

Analysis Technique ◽

Research Population ◽

Quantitative Descriptive ◽

Management Disclosures

Research purposes were determined the effect of company size, management ownership, profitability, and leverage on risk management disclosures in manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. The research type is a quantitative descriptive. The research population is manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. Determination of the sample used purposive sampling technique. The data collection method used the documentation method. The data analysis technique used statistical analysis, namely multiple linear test, F test, and t test. The results how that 1) company size has a positive and significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 2) managerial ownership has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; 3) profitability has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 4) Laverage has a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; and 5) Company size, managerial ownership, profitability, and leverage simultaneously have a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Keywords: company size, managerial ownership, profitability, leverage, risk management disclosure.

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Examining the Factors Affecting Firm Values : The Case of Listed Manufacturing Companies In Indonesia

Journal of Accounting Research, Organization and Economics ◽

10.24815/jaroe.v3i1.15532 ◽

2020 ◽

Vol 3 (1) ◽

pp. 62-72

Author(s):

Erika Diana

Keyword(s):

Earnings Management ◽

Firm Value ◽

Stock Exchange ◽

Annual Reports ◽

Company Size ◽

Cash Holding ◽

Manufacturing Companies ◽

Financial Leverage ◽

Factors Affecting ◽

Panel Data Regression

Objective – This study aims to examine the effect of cash holding, earnings management, profitability, company size, and financial leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Design/methodology – This study used hypothesis testing. Samples were selected using purposive sampling as many as 82 companies. Data obtained from annual reports and analyzed using panel data regression analysis method. Results – The results showed that cash holding, earnings management, and profitability as inde-pendent variables, company size and financial leverage as control variables jointly affect the value of the company. Partially, earnings management has no effect on firm value, while cash holding, profitability, company size, and financial leverage have an effect on firm value.

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THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.4869 ◽

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

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.

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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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Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange)

Petra International Journal of Business Studies ◽

10.9744/ijbs.4.1.44-54 ◽

2021 ◽

Vol 4 (1) ◽

pp. 44-54

Author(s):

Jacqueline Vania Jessica Jura ◽

ML Denny Tewu

Keyword(s):

Stock Exchange ◽

Empirical Studies ◽

Company Size ◽

Manufacturing Companies ◽

Audit Report ◽

Factors Affecting ◽

Audit Opinion ◽

Analysis Technique ◽

Negative Effect ◽

Auditor Reputation

The objective of this research is to determine whether Company Size, Company Age, Debt to Equity (DER), Return on Assets (ROA), Audit Opinion, and Auditor Reputation have a significant effect on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 to 2019. The study used 93 companies as samples, a total of 490 samples as a whole. The data analysis technique used is multiple linear analysis and the results obtained are that the DER variable has a significant positive effect, while ROA and Audit Opinion have a negative effect on the audit report lag. The variables of company size and auditor reputation do not have a significant effect, while the variable of company age has a significant positive result but is contrary to the initial expectations.

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AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE

Kunuz: Journal of Islamic Banking and Finance ◽

10.30984/kunuz.v1i1.21 ◽

2021 ◽

Vol 1 (1) ◽

pp. 22-34

Author(s):

Jamaluddin Majid ◽

Ratnasari Ratnasari ◽

Ridwan Tabe

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Total Sample ◽

Company Size ◽

Manufacturing Companies ◽

Auditor Switching

The research was aimed to determine the effect of auditor switching, audit tenure, company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality

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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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