scholarly journals Praktik Manajemen Laba dan Reaksi Pasar Setelah Event Pergantian Chief Executive Officer (CEO)

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Desak Nyoman Sri Juliartini ◽  
Ida Bagus Putra Astika
Keyword(s):  
Earnings Management ◽  
Chief Executive Officer ◽  
Stock Price ◽  
Management Practices ◽  
Market Reaction ◽  
Sampling Technique ◽  
Chief Executive ◽  
Total Sample ◽  
Ceo Turnover ◽  
Analysis Technique

This research is to prove after the change of chief executive officer (CEO) of earnings management practices and market reaction. The total sample taken was using the nonprabability sampling method with a purposive sampling technique of 48 companies on the IDX which included the LQ45 index. The analysis technique used is simple linear regression and paired sample t-test on the DA and PER values of the company. Based on the results of the analysis found that there is no effect of earnings management on market reaction after one and two years of CEO turnover. These results prove that there is no important information on the announcement of CEO turnover, so it is less able to make significant stock price fluctuations. The next result is no difference in both earnings management and market reaction that occurs one and two years after CEO turnover. Keywords: Chief Executive Officer (CEO); Earning Management; Market Reaction; Price Earning Ratio (PER).

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

2020 ◽  
Vol 16 (1) ◽  
pp. 85-95
Author(s):  
Oma Romantis ◽  
Kurnia Heriansyah ◽  
Soemarsono D.W ◽  
Widyaningsih Azizah
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Tax Rates ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

scholarly journals SENTIMENT MARKET ANALYSIS ON REPLACEMENT ANNOUNCEMENT OF CHIEF EXECUTIVE OFFICER (CEO)

2019 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
Novyandri Taufik Bahtera
Keyword(s):  
Leadership Style ◽  
Chief Executive Officer ◽  
Market Reaction ◽  
Poor Performance ◽  
Chief Executive ◽  
Ceo Turnover ◽  
Market Analysis ◽  
Test Information ◽  
Two Factors ◽  
High Degree

This study examines the market reaction to the announcement of Chief Executive Officer (CEO) measured by abnormal return. The study sample consisted of 55 CEO turnover announcements using the t-test to test information content of the announcement. The author groups the changes into two factors: (1) change process (routine and non-routine) and (2) substitute origin (inside and outside). The market reacts significantly positively to the announcement of CEO turnover routinely with the origin of the replacement from inside (inside) the company. Different reactions occur in the announcement of routine outside and non-routine insidediary CEO turnover where announcements are responded negatively and significantly. The market does not react to the announcement of non routine outside CEO changes. These results show that investors in Indonesia react positively to routine CEO turnover inside because investors believe that new CEOs will continue their strategy and leadership style and have lower levels of uncertainty. Negative reactions to routine outside CEO turnover are caused by the market belief that the successor will not continue the previous CEO's strategy and has a high degree of uncertainty. The cause of a negative market reaction to the announcement of a non-routine inside CEO turnover is that a replacement CEO will continue the old leadership style and jointly be responsible for the company's poor performance.

scholarly journals PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN DAN LEVERAGE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Jovial Budi Ramadhani ◽  
Lalu Hamdani Husnan ◽  
I Nyoman Nugraha AP
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Moderating Variables ◽  
Industry Sector ◽  
Analysis Technique ◽  
Independent Variable

This study aims to analyze the effect of profitability on stock prices with dividend and leverage policies as moderating variables in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX). The independent variable used is Profitability (ROA), with dividend policy (DPR) and leverage (DER) as a moderating variable. The dependent variable is the stock price. The sampling technique was purposive sampling in order to obtain a total sample of 8 companies, with the study period during 2010-2016. This type of research is associative causal. The data analysis technique in this study is moderated regression analysis (MRA) using SPSS. The results of this study indicate that profitability has no effect on stock prices. Dividend policy is proven to be able to strengthen the influence of profitability on stock prices. And leverage is proven to not be able to moderate the effect of profitability on stock prices.Keywords: Profitability, Stock Prices, Dividend Policy, Leverage 

scholarly journals Industry Expertise of Independent Directors and Board Monitoring

2015 ◽  
Vol 50 (5) ◽  
pp. 929-962 ◽  
Author(s):  
Cong Wang ◽  
Fei Xie ◽  
Min Zhu
Keyword(s):  
Earnings Management ◽  
Chief Executive Officer ◽  
Audit Committee ◽  
Chief Executive ◽  
Ceo Turnover ◽  
Independent Directors ◽  
Compensation Committee ◽  
Board Monitoring ◽  
Industry Experience ◽  
Industry Expertise

AbstractWe examine whether the industry expertise of independent directors affects board monitoring effectiveness. We find that the presence of independent directors with industry experience on a firm’s audit committee significantly curtails firms’ earnings management. In addition, a greater representation of independent directors with industry expertise on a firm’s compensation committee reduces chief executive officer (CEO) excess compensation, and a greater presence of such directors on the full board increases the CEO turnover-performance sensitivity and improves acquirer returns from diversifying acquisitions. Overall, the evidence is consistent with the hypothesis that having relevant industry expertise enhances independent directors’ ability to perform their monitoring function.

scholarly journals Diversifikasi Perusahaan, Leverage, Pergantian Chief Executive Officer dan Manajemen Laba Perusahaan Farmasi Dimasa Pandemi

2021 ◽  
Vol 31 (6) ◽  
pp. 1518
Author(s):  
Ni Kadek Ayu Jumariati ◽  
Dodik Ariyanto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Earnings Management ◽  
Linear Regression Analysis ◽  
Chief Executive ◽  
Multiple Linear Regression Analysis ◽  
Ceo Turnover ◽  
Pharmaceutical Companies ◽  
Analysis Technique ◽  
Positive Effect

The phenomenon of earnings management is something that often occurs in companies, this is due to the desire of company management to show maximum performance to investors, but by manipulating company profits. This study a.ims to analyze the eff.ect of company diversification, leverage, and CEO turnover on earnings managem.ent. The population in this study were pharmaceutical companies listed on the IDX for the period 2014-2019. Data were collected using the documentation method. The data analysis technique used multiple linear regression analysis with SPSS 20.0 for Windows. The results showed that company diversification and CEO turnover had a positive effect on earnings manag.ement. Leverage has a negat.ive effect on earn.ings managem.ent. So it can be concluded that earnings management in pharmaceutical companies is influenced by company diversification, CEO turnover and leverage. Keywords: Company Diversification; Leverage; CEO Turnover; Earnings Management.

scholarly journals Do Companies with Female on the Board have Effects on the Earning Management? Evidence Indonesia Manufacturing Listed Firms

2021 ◽  
Vol 1 (1) ◽  
pp. 19-25
Author(s):  
Theresia Trisanti
Keyword(s):  
Earnings Management ◽  
Chief Executive Officer ◽  
Audit Committee ◽  
Management Practices ◽  
Management Practice ◽  
Chief Executive ◽  
Partial Least Square ◽  
Earning Management ◽  
Chief Financial Officer ◽  
Manufacturing Companies

This study aims to examine the influence of the presence of women on the board such as chief executive officer, chief financial officer and chief audit committee on the earning management (EM) practices and also to examine whether the educational backgrounds of women executive officials have a moderating effect on the earning management practice. The data used is secondary data from Indonesian listed manufacturing companies, hypothesis testing using regression model with partial least square test. Sampling was carried out using a purposive sampling method. The results showed that female chief executive officer and female chief financial officer did not affect earning management practice, but woman as chief audit committee affect the company's earnings management practices. Education background capable as moderating variable to strengthen the influence women as chief executive officer, chief financial officer and women as chief audit committee to earnings management practices. This research can provide contribution for users of financial statements about the possibility of differences in earnings management practices due to the presence of women in top management positions.

scholarly journals ANALISIS KUALITAS PELAYANAN DENGAN MENGGUNAKAN METODE FUZZY-SERVQUAL PADA KANTOR POS PUSAT KOTA PADANG

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 18
Author(s):  
Widia Afriyuni ◽  
Rahmiati Rahmiati ◽  
Muthia Roza Linda
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Consumer Satisfaction ◽  
Sampling Technique ◽  
Total Sample ◽  
Primary Data ◽  
Post Office ◽  
City Center ◽  
A Value ◽  
Analysis Technique

This study aims to analyze: (1) The level of customer satisfaction with the quality provided by the Padang City Center Post Office (2) Service attributes that need to be improved in service quality at the Padang City Center Post Office so as to improve customer satisfaction (3) Quality dimensions services that have the greatest influence on customer satisfaction at the Padang City Center Post Office. The population of this research is the Post Office customers with unknown number of respondents. The sampling technique of this study was accidental sampling technique with a total sample of 100 people. The data used is primary data. The data analysis technique uses the fuzzy-servqual method using Microsoft Excel software. The results showed that: (1) The level of consumer satisfaction is low because the overall servqual (gap) value is negative, namely -0.75 (2) There are 17 attributes that need to be improved from the 22 attributes that are tested to improve the quality of service at the Post Office Padang City Center (3) Dimensions of service quality with the biggest gap is the dimension of responsiveness with a value of -1.32.Keywords: Service Quality, fuzzy-servqual, customer satisfaction

scholarly journals Pengaruh Pelayanan Dan Kualitas Produk Terhadap Kepuasan Pelanggan Indomaret Sukawati Kabupaten Gianyar

2020 ◽  
Vol 2 (2) ◽  
pp. 110-119
Author(s):  
Ni Luh Bella Citra Dewi ◽  
Ni Ketut Murdani ◽  
Ni Luh Ketut Ayu Sudha Sucandrawati
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Sampling Technique ◽  
Total Sample ◽  
Literature Study ◽  
Analysis Technique ◽  
Regression Test

The study entitled “The Effect of Product Quality and Service on Indomaret Sukawati Customer Satisfaction in Gianyar Regency” aims to determine the significant effect of service and product quality on customer satisfaction at Indomaret Celuk Sukawati Branch, Gianyar, both on a persial and simultaneous basis. Data collection techniques using questionnaires as well as methods of observation, literature study and interviews. Analysis technique with multiple linear regression test, F-test, t-test, and determination test. In determining the sample the researcher uses purposive sampling technique with a total sample of 70 respondents.The results of the Influence of Product Quality and Service on Indomaret Sukawati’s Customer Satisfaction in Gianyar Regency are Services that have a positive and significant effect on Customer Satisfaction, Product Quality has a positive and significant effect on Customer Satisfaction, so it can be concluded that Service and Product Quality variables have a significant effect on Customer Satisfaction Indomaret minimarket, Jalan Raya Celuk Sukawati, Gianyar Regency.

scholarly journals Hubungan Keseimbangan dan Koordinasi Mata Kaki Terhadap Kemampuan Menggiring Bola dalam Permainan Futsal Klub Karsa Utama Putri Wajo

2021 ◽  
Vol 8 (1) ◽  
pp. 67
Author(s):  
Muhammad Hasbillah ◽  
Herman Herman
Keyword(s):  
Regression Analysis ◽  
Significant Relationship ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
Correlational Research ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Relationship

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.

scholarly journals FAKTOR- FAKTOR YANG MEMPENGARUHI PENDAPATAN PETANI SALAK DI DESA PARSALAKAN ANGKOLA BARAT TAPANULI SELATAN

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Nora Efrita Nasution ◽  
Edison Sagala
Keyword(s):  
Sampling Technique ◽  
Total Sample ◽  
Land Area ◽  
Education Experience ◽  
Analysis Technique ◽  
Experience Factor ◽  
Factors Of Production ◽  
Keywords Education ◽  
Use Factors ◽  
The Village

Factors of production farming has a different function to level of production and farmers income. The better use factors of production, the amount of production is produced also more and more so that income received by farmers is higher. This study aims to determine whether education, experience, land, and capital affect farmers' income. The population in this study were all barking farmers in the village of Persalakan Angkola Barat South Tapanuli. The sampling technique in studies using methods Solvin with a total sample of 50 farmers bark. Data collection techniques used observation and questionnaires. The data analysis technique used is multiple linear analysis to prioritize testing and classical assumption of normality as a condition of continued analysis. From the results of analysis can be concluded the factor of land area education and partially no effect on farmers 'income while the experience factor, capital, Extension and Number of dependents has a positive and significant impact on farmers' income in the village of Persalakan Angkola Barat South Tapanuli.  Keywords:     Education, Experience, Land, Capital, Counseling, Number of dependents, income

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