scholarly journals PENGUNGKAPAN SOSIAL, DIVERSIFIKASI PERUSAHAAN, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI

2017 ◽  
Vol 20 (1) ◽  
pp. 70 ◽  
Author(s):  
Dwi Ermayanti
Keyword(s):  
Earnings Management ◽  
Annual Report ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Corporate Diversification ◽  
Manufacturing Companies ◽  
Purposive Sampling

Penelitian ini bertujuan untuk mengetahui pengaruh Pengungkapan Sosial, Diversifikasi Perusahaan dan Kompensasi Bonus baik secara bersama sama (Simultan) maupun individu (Parsial) terhadap terhadap Manajemen Laba pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Data dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan dan Laporan Tahunan perusahaan dalam Indonesia Stock Exchange (IDX). Populasi dalam peneltian ini yaitu perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012– 2014 yaitu sebanyak 141 tiap tahunnya dengan pengambilan sampel secara purposive sampling dan diperoleh sampel sebanyak 33 perusahaan tiap tahunnya. Metode analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis regresi linier berganda guna menguji hipotesis yang ada dengan menggunakan program SPSS versi 16. Dari hasil penelitian menunjukkan bahwa tidak semua variabel bebas yang digunakan dalam penelitian ini memiliki pengaruh signifikan terhadap Manajemen LabaThis study aims to determine the effect of Social Disclosure, Corporate Diversification and Compensation Bonuses both together (simultaneous) or individually (Partial) against the Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2012-2014. The data in this research is secondary data obtained from the financial statements and the Annual Report of companies in Indonesia Stock Exchange (IDX). The population in this research is manufacturing companies listed in Indonesia Stock Exchange in the year 2012-2014 as many as 141 each year with sampling purposive sampling and obtained a sample of 33 companies each year. Methods of data analysis used in this study were using multiple linear regression analysis to test hypotheses using SPSS version 16. The results showed that not all independent variables used in this study had a significant influence on Earnings Management.

scholarly journals PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

2018 ◽  
Vol 2 (3) ◽  
pp. 129-150
Author(s):  
Dea Safitri Ayu Lestari ◽  
Ia Kurnia ◽  
Yuniati Yuniati
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Company Size ◽  
Manufacturing Companies

This research was conducted to see the effect of tax planning and company size on earnings management (Empirical Study on Company MAnufacturing Listed In Indonesia Stock Exchange). The factors tested in this study are tax planning and company size as independent variables and earnings management as the dependent variable.                This type of research is descriptive method of analysis and type of research is quantitative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2015-2017. Sampling technique in this study using purposive sampling technique, so that obtained the number of samples of 21 companies with the final data amounted to 63 financial statements. Sources of data in this study are secondary data downloaded through www.idx.co.id and corporate website each in the form of annual financial statements of the company for 3 years in the period 2015 to 2017. Data analysis techniques in this study using multiple linear regression analysis.                 The results of this study indicate that simultaneously tax planning and the size of the company have a significant influence on the earings management in manufacturing companies listed on the Indonesia Stock sExchange for the 2015-2017 period.

scholarly journals PENGARUH ASIMETRI INFORMASI, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

AJAR ◽  
2021 ◽  
Vol 4 (02) ◽  
pp. 187-204
Author(s):  
Fionissa Noor Rizki
Keyword(s):  
Earnings Management ◽  
Information Asymmetry ◽  
Firm Size ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This study aims to investigate the effect of information asymmetry on earnings management, investigate the effect of leverage on earnings management, investigate the effect of firm size on earnings management, and investigate the effect of profitability on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used was selected by the purposive sampling method and used secondary data in the form of an annual report. The analytical method used is multiple linear regression analysis to analyze the dependent variable, earnings management, and the independent variables are information asymmetry, leverage, firm size, and profitability. The results showed that information asymmetry did not have a significant impact on earnings management, but leverage, firmsize, and profitability had a positive and significant impact on earnings management.

scholarly journals MODAL KERJA, SIZE, STRUKTUR MODAL DAN RETURN ON ASSET: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2021 ◽  
Vol 16 (2) ◽  
pp. 99
Author(s):  
Fransiskus Rian ◽  
Gendro Wiyono ◽  
Mujino Mujino
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Return On Assets ◽  
Equity Ratio

ABSTRACT The purpose of this study is to examine whether working capital variables, size, and capital structure affect the return on assets. The population in this study are manufacturing companies in various sub-sectors proposed in the Indonesia stock exchange in 2016-2018. The type of data used in this study is secondary data from the company's annual financial statements as a sample that is used and processed using SPSS 16.00. This research uses the classic assumption test and the data analysis method used is multiple linear regression analysis. The results of the study show how working capital (ratio using current ratio, accounts receivable turnover, and net working capital), size, and capital structure (tested using a debt to equity ratio) are considered to compare asset returns.Keywords: working capital, size, capital structure, return on assets ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel modal kerja, ukuran, dan struktur modal berpengaruh terhadap return on assets. Populasi dalam penelitian ini adalah perusahaan manufaktur di berbagai sub sektor yang diusulkan di Bursa Efek Indonesia tahun 2016-2018. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan sebagai sampel yang digunakan dan diolah menggunakan SPSS 16.00. Penelitian ini menggunakan uji asumsi klasik dan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bagaimana modal kerja (rasio menggunakan rasio lancar, perputaran piutang, dan modal kerja bersih), ukuran, dan struktur modal (diuji menggunakan rasio utang terhadap ekuitas) dipertimbangkan untuk membandingkan pengembalian aset.Kata kunci: modal kerja, ukuran, struktur modal, return on assets

scholarly journals PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN

2020 ◽  
Vol 3 (1) ◽  
pp. 56-81
Author(s):  
Amalia Indah Fitriana ◽  
Hendra Galuh Febrianto
Keyword(s):  
Earnings Management ◽  
Path Analysis ◽  
Information Asymmetry ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Manufacturing Management ◽  
The Impact

One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company.The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017.In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.

scholarly journals Pengaruh Return On Asset (ROA), Debt To Equity Ratio (DER), Dan Earning Per Share (EPS) Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 214-230
Author(s):  
Andi Annisa ◽  
Fadliah Nasaruddin ◽  
Mursalim .
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Earnings Per Share ◽  
Equity Ratio

This study aims to examine the effect of return on assets, debt to equity ratio and earnings per share on stock prices at manufacturing companies listed on the Stock Exchange. Data in this study, obtained from the financial statements of manufacturing companies listed on the Stock Exchange. This study uses secondary data by way of observation by visiting the Capital Market Information Center (PIPM) Data analysis method used is multiple linear regression analysis. The results showed that the partial return on assets and earnings per share have a positive and significant effect on stock prices, while the debt to equity ratio has a negative and significant effect on stock prices

scholarly journals PENGARUH FIRM SIZE DAN GROWTH PADA MANAJEMEN LABA

2019 ◽  
Vol 22 (1) ◽  
pp. 186-197
Author(s):  
Laras Pangesti
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Size Growth ◽  
Negative Effect

This study aims to determine the effect of Firm Size and Growth on earnings management in manufacturing companies listed on the IDX. Quantitative research using 30 respondents and purposive sampling methods, namely (1) Manufacturing Companies that have been listed on the Indonesia Stock Exchange that have submitted audited financial statements and notes to the financial statements as of December 31, according to the research period. (2) Companies that submit complete data in accordance with the information needed, namely Firm Size, Growth and Profit Management. And using secondary data is the financial statements of manufacturing companies that meet the purposive sampling requirements that are analyzed using multiple linear regression with SPSS version 22. The results of this study indicate (1) Firm Size has a significant negative effect on earnings management, (2) Growth has no effect on profit management. Benefits of research, (1) For practitioners, input for investors in investing in the capital market is also a reference to make a healthy company with this research. (2) For Theoretical, Add insight into Firm Size, Growth and Earnings Management.

scholarly journals PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN

2019 ◽  
Vol 3 (1) ◽  
pp. 56-81
Author(s):  
Amalia Indah Fitriana ◽  
Hendra Galuh Febriana
Keyword(s):  
Earnings Management ◽  
Information Asymmetry ◽  
Information Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
The Impact

One industry sector that plays an important role for the economy in Indonesia is a manufacturingcompany. Because manufacturing companies are a big contributor to income for the country throughtaxes and other contracts. Because manufacturing companies have large asset values, they will faceseveral business risks such as making earnings management. Companies with earnings managementcan result in a collapse of the company.The purpose of this study is to be able to analyze the impact of the effect between earningsmanagement and information asymmetry in manufacturing companies listed on the Indonesia StockExchange (IDX), with the ultimate goal of recommending policies to improve manufacturingmanagement. In this study the type of research is explanatory research using a quantitative approach.The data analysis in this study uses multiple linear regression analysis and path analysis (Pathanalysis) on the financial statements of 300 manufacturing companies from 2013 to 2017.In this study the results for manufacturing companies listed on the Stock Exchange for the period2013-2017 the results are as follows: H1 testing shows that the earnings management withinformation asymmetry has a significant effect. H2 testing can conclude the results that the quality offinancial statements on earnings management and information asymmetry does not have a significanteffect.Keywords: Profit Management, Asymmetric Information, Quality of Financial Statements

scholarly journals PENGARUH MANAJEMEN LABA DAN KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE

2019 ◽  
Vol 3 (1) ◽  
pp. 36 ◽  
Author(s):  
Henny Henny
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Firm Characteristics ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Firm Characteristic

Penghindaran pajak adalah upaya yang dilakukan oleh perusahaan untuk menghemat pembayaran pajak yang dapat dilakukan secara legal. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh manajemen laba dan karakteristik perusahaan terhadap penghindaran pajak pada perusahaan manufaktur di Bursa Efek Indonesia untuk periode 2014-2016. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia, dengan sampel perusahaan manufaktur yang memenuhi kriteria penelitian sebanyak 69 perusahaan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan manajemen laba dan karakteristik perusahaan sebagai variabel independen dan penghindaran pajak sebagai variabel dependen. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini adalah salah satu karakteristik perusahaan, yaitu leverage berpengaruh positif terhadap penghindaran pajak, sedangkan ukuran dan intensitas modal yang merupakan karakteristik perusahaan dan manajemen laba tidak mempengaruhi penghindaran pajak. Tax avoidance is an effort made by the company to save tax payments that can be done legally. The purpose of this study is to obtain empirical evidence about the effect of earnings management and firm characteristics on tax avoidance in manufacturing companies in the Indonesia Stock Exchange for the period 2014-2016. The population in this study are companies listed on the Indonesia Stock Exchange, with a sample of manufacturing companies that meet the research criteria as many as 69 sample companies using purposive sampling method. This study uses earnings management and firm characteristics as independent variables and tax avoidance as the dependent variable. The analysis used in this study is multiple linear regression analysis. The results of this study are one of the firm characteristic, that is leverage has a positive effect on tax avoidance, while the size and capital intensity which is the firm characteristic and earnings management does not affect tax avoidance. 

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN DAN AUDITOR TERHADAP AUDIT DELAY (Studi Kasus Pada Perusahaan Hotel, Restoran, dan Pariwisata di Bursa Efek Indonesia)

2017 ◽  
Vol 19 (3) ◽  
pp. 449
Author(s):  
Citra Dirgahayu Innayati ◽  
Endah Susilowati
Keyword(s):  
Annual Report ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Audit Firm ◽  
Purposive Sampling ◽  
Company Reputation

Penelitian ini bertujuan untuk menguji, membuktikan, dan menganalisis pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi KAP, dan Opini Auditor terhadap Audit delay.Variabel penelitian ini adalah Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi KAP, Opini Auditor, dan Audit Delay. Sampel penelitian ini adalah perusahaan Hotel, Restoran, dan Pariwisata yang terdaftar di BEI periode 2010-2013. Pemilihan sampel menggunakan purposive sampling dan diperoleh 40 sampel dari 10 perusahaan selama tahun 2010-2013. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan (Annual Report) perusahaan sektor Hotel Restoran, dan Pariwisata yang terdaftar di Bursa Efek Indonesia periode 2010-2013 yang telah diaudit dan kemudian diklasifikasikan berdasarkan kriteria-kriteria yang telah ditentukan. Teknik analisis menggunakan analisis regresi linier berganda dengan variabel dummy. Berdasarkan hasil penelitian yang telah dilakukan membuktikan bahwa model regresi yang dihasilkan tidak sesuai untuk menguji pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi KAP, dan Opini Auditor terhadap Audit Delay. Berdasarkan pengujian parsial membuktikan bahwa Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi KAP, dan Opini Auditor tidak berpengaruh signifikan terhadap audit delay.This study aimed to test, to prove and analyze the influence of company size, complexity of operations of the Company, Reputation of Audit Firm and Auditor’s Opinion toward audit delay. Variabel this research is company size, complexity of operations of the Company, Reputation of Audit Firm, Auditor’s Opinion, and Audit Delay. The sample was company Hotel, Restaurant, and Tourism, which is listed on the Stock Exchange 2010- 2013. The sample selection using purposive sampling and obtained 40 samples of 10 companies during 2010-2013. The data used in this research are secondary data from the annual financial statements (Annual Report) sector company Hotel Restaurant, and Tourism, which is listed on the Indonesia Stock Exchange 2010-2013, audited and then classified based on the criteria that have been determined. Techniques of analysis using multiple linear regression analysis with dummy variables. Based on the research that has been done to prove that the resulting regression model is not appropriate to examine the influence of company size, complexity of operations of the Company, Reputation of Audit Firm and Auditor’s Opinion toward Audit Delay. Based on the partial testing proves that the company size, complexity of operations of the Company, Reputation of Audit Firm and Auditor’s Opinion no significant effect on audit delay.

scholarly journals Analisis Efektivitas Pengendalian Biaya, Perputaran Modal Kerja, dan Rentabilitas Ekonomi Menggunakan Regresi Data Panel

JURNAL PUNDI ◽  
2018 ◽  
Vol 1 (3) ◽  
Author(s):  
Rizka Hadya ◽  
Nova Begawati ◽  
Irdha Yusra
Keyword(s):  
Cost Control ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Control Effectiveness ◽  
Panel Model

Economic Rentability depend on the factor of the efficiency of cost control and working capital turnover (Khoyri, 2014; Vidiyastutik, 2013). This paper investigatesthe impact of cost control effectiveness and working capital turnover on Economic Rentability. The type of data used was quantitative data taken from the company's annual financial statements. Using panel data for 14companiesthat is all manufacturing companies of metal sub sector and the like that listed on Indonesia Stock Exchange and the observation period from 2012to 2016, we tested the relationships between the efficiency of cost control and working capital turnover by building panel model. The sampling technique used is purposive sampling. Meanwhile, the statistical method used is multiple linear regression analysis. Our findings showed that the efficiency of cost control does not have a significant effect on Economic Rentability. The results of this paperis indicated by the significance value of the efficiency of cost control greater than alpha (0.869> 0.05). This study also reveals that Working Capital Turnover has a significant effect on Economic Profitability. The statistical test shows that the significance value of Working Capital Turnover is smaller than alpha (0.000 <0.05).

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