scholarly journals MANAJEMEN LABA DAN KAS DI TANGAN: EFEK MODERASI DARI KENDALA KEUANGAN

2020 ◽  
Vol 10 (2) ◽  
pp. 97-111
Author(s):  
Vina Elfreda ◽  
Ari Budi Kristanto
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Earning Management ◽  
Cash Holding ◽  
Financial Constraint ◽  
Economic Uncertainty ◽  
Moderating Variables ◽  
Panel Data Regression ◽  
Final Sample ◽  
Data Regression

Global economic’s uncertainty that occurs cause a predictions of an economic crisis that may happen anytime. This prediction becomes the basis for corporates to anticipate, which one of them by increasing corporate cash holding. The amount of cash holding can be determined with earnings management, especially in this global economic uncertainty. The purpose of this study is to investigate the effect of earnings management on cash holding with financial constraint as moderating variables. The samples of this study are collected by purposive sampling and resulted 363 companies as the final sample from manufaturing companies listed in the Indonesia Stock Exchange in 2016-2018. Data were analyzed by using panel data regression. The result shows that earning management has positive and significant effect on cash holding. In addition, financial constraint is also proven to moderate by strengthening the effect of earning management towards cash holding

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

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.

scholarly journals PENGARUH INFORMASI LABA TERHADAP REAKSI PASAR DENGAN MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 13 (1) ◽  
pp. 1-23
Author(s):  
Santi Santi ◽  
Kurniawati Kurniawati
Keyword(s):  
Earnings Management ◽  
Market Reaction ◽  
Stock Exchange ◽  
Real Earnings Management ◽  
Manufacturing Companies ◽  
Statistical Tool ◽  
Significance Level ◽  
Moderating Variables ◽  
Earnings Information ◽  
Final Sample

This study aims to investigate the effect of earnings information on market reaction with accrual and real earnings management as the moderating variables. The sample of this study is manufacturing companies listed in the Indonesia Stock Exchange in 2012-2015. Samples are collected by purposive sampling and resulted in 58 companies as the final sample. Data were analyzed using Moderated Regression Analysis (MRA) for testing hypothesis with significance level 5%. The statistical tool used is SPSS 22. The results of this study shown that market reacts positively significant toward earnings management and real earnings management in aggregate weaken the effect of earnings information toward market reaction. Real earnings management through discretionary expenses strengthen the effect of earnings information toward market reaction. Meanwhile, real earnings management through sales manipulation and overproduction, and accrual earnings management do not moderate the effect of earnings information toward market reaction.

scholarly journals Perspektif Leverage, Capital Intensity, dan Manajemen Laba Terhadap Tax Agreesiveness

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Yayang Eka Pratiwi ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statement ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Data Regression

The research aims to analyze the factors that are affecting the tax agreesiveness. The research includes as a quantitative research by using a secondary data that obtained from the financial statement of the company. The population of the research is the entire manufacturing company listed in the Indonesian Stock Exchange during the year of 2016-2019. The collected sample is conducted by using a purposive sampling of company listed in the Indonesia Stock Exchange in 2016-2019, the financial statement in rupiahs, and manufacturing companies with a CETR of less than one. The sample has met the criteria of 32 companies in four years. The used data analysis techniques by panel data regression using EViews 10. The result shows that the Leverage and Earning Management has a positive impac in the tax agreesiveness, while the variables on capital intensity do not affect the tax agreesiveness.

scholarly journals Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan

2019 ◽  
Vol 10 (2) ◽  
pp. 138-149
Author(s):  
Intan Paulina Lubis ◽  
Lailah Fujianti ◽  
Rafrini Amyulianthy
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Size ◽  
Panel Data Regression ◽  
Data Regression ◽  
Size Firm

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management

scholarly journals Analysis of The Effect of Profitability and Liquidity on Income Management Which Impact on Company Value in Soe Banks Registered on Indonesia Stock Exchange Period 2009-2019

2021 ◽  
Vol 6 (3) ◽  
pp. 1297
Author(s):  
Masno Marjohan
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Return On Assets ◽  
Company Value ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Comprehensive Picture ◽  
The Impact

This study aims to analyze, test the effect of profitability as measured by Return On Assets, liquidity as measured by LDR on earnings management, and the impact of earnings management on firm value in state-owned tire companies listed on the Indonesia Stock Exchange from 2009 to 2019. Total population This research is 4 state-owned bank companies so that the entire population is sampled with a period of 10 years from 2009-2019. The analysis technique used in this research is panel data regression to obtain a comprehensive picture of the relationship between one variable and another. The results of the research partially show that ROA, LDR Profitability has no effect on Earning Management, Profitability and Liquidity simultaneously have an effect on Earnings Management, and show that earnings management affects Firm Value.

scholarly journals PENGARUH ASIMETRI INFORMASI DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

2019 ◽  
Vol 2 (2) ◽  
pp. 145
Author(s):  
Ayu Apriliani Hidayat ◽  
Ahmad Juanda ◽  
Ahmad Wajuya Jati
Keyword(s):  
Earnings Management ◽  
Information Asymmetry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Discretionary Accruals ◽  
Positive Relation ◽  
Negative Relation ◽  
Mining Companies ◽  
Panel Data Regression ◽  
Data Regression

This study aims to examine the relation of information asymmetry and leverage to earnings management in mining companies listed at Indonesian Stock Exchange. Earnings  management as the dependent variabel is measured by discretionary accruals. The populations of this study were all mining companies that listed at Indonesian Stock Exchange period 2016-2018. The sample used in this research is about 24  companies through purposive sampling method. The methode of analysis used in this study is panel data regression. The results showed that the  information asymmetry hasn’t been approved for having significant and negative relation on earnings management. However, leverage have significant and positive relation on earnings management.

scholarly journals FIRM CHARACTERISTICS AND EARNINGS MANAGEMENT IN LISTED SINGAPOREAN CORPORATIONS

2021 ◽  
Vol 13 (2) ◽  
pp. 72-81
Author(s):  
Efva Octavina Donata Gozali ◽  
Ruth Samantha Hamzah ◽  
Chomsah Novianti Pratiwi ◽  
Marissa Octari
Keyword(s):  
Panel Data ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Firm Characteristics ◽  
Analysis Method ◽  
Firm Age ◽  
Panel Data Regression ◽  
Data Regression

The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from listed Singaporean corporation in Singapore stock exchange (SGX) in the period of 2017 and 2018. Purposive sampling and panel data regression were employed as the sampling and analysis method, respectively. Our results are based on a large sample of 852 firm-year observations. The results show that firm age and firm size significantly affected EM, meanwhile, leverage and profitability indicate insignificant effects to EM. In addition, these results provide information to investors and potential investors regarding future investment decisions.

scholarly journals DAMPAK MANAJEMEN LABA TERHADAP PERENCANAAN PAJAK DAN PERSISTENSI LABA

2017 ◽  
Vol 17 (2) ◽  
pp. 192
Author(s):  
Nila Trisna Trisna Syanthi ◽  
Made Sudarma ◽  
Erwin Saraswati
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Control Variable ◽  
Secondary Data ◽  
Tax Planning ◽  
Real Earnings Management ◽  
Earnings Persistence ◽  
Panel Data Regression ◽  
Data Regression

This study aims to examine the effect of earnings management on tax planning and earnings persistence using firm size as a control variable. The analytical method used is panel data regression using secondary data from the Indonesia Stock Exchange. The sample consists of 40 manufacturing firms in period of 2006-2010. The test results found that both real earnings management and accrual earnings management increase earnings persistence, while tax planning does not affect earnings persistence. Firms do real earnings management through the manipulation of sales and reduction of discretionary expenses to influence earnings persistence, while overproduction does not affect earnings persistence. In addition, the firms do not perform earnings management in tax planning. The firms that perform earnings management would have more persistent earnings than firms that do not perform earnings management. The larger the firm size, the more persistent the earnings. This study supports the agency theory which explains that earnings management is done by signaling motivation.

scholarly journals Management Background, Intellectual Capital and Financial Performance of Indonesian Bank

KINERJA ◽  
2017 ◽  
Vol 21 (2) ◽  
pp. 172
Author(s):  
Elizabeth Hutami Widowati ◽  
Noel Singgih Haryo Pradono
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Accounting Education ◽  
Panel Data Regression ◽  
Final Sample ◽  
Data Regression ◽  
Chinese Ethnicity ◽  
Mba Education ◽  
Conventional Banks

This research aims to determine the effect of management background which proxy by accounting education background, MBA education background, Chinese ethnicity and intellectual capital (VAIC) on conventional banks’ financial performance (ROA) in Indonesia. The Population consists of all conventional banks listed on Indonesia Stock Exchange period of 2012 to 2015. Using purposive sampling method to screen the data, the final sample for this research is 140 data that consists of 39 banking companies. This research used Eviews7 software to conduct panel data regression analysis. The results showed that accounting education background and Chinese ethnicity are not significantly affect financial performance. Meanwhile MBA education background and VAIC are significantly affecting financial performance (ROA).Keywords: management background, VAIC, ROA, banking.

The Value Relevance of Earnings in the Presence of Earnings Management: Indonesia as Evidence

2021 ◽  
pp. 097215092110602
Author(s):  
Ratnaningrum Ratnaningrum ◽  
Rahmawati Rahmawati ◽  
Djuminah Djuminah ◽  
Ari Kuncara Widagdo
Keyword(s):  
Earnings Management ◽  
No Value ◽  
Value Relevance ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Panel Data Regression ◽  
Data Regression ◽  
Earnings Response ◽  
The Impact

This study examines the influence of earnings management on the value relevance of earnings, that is, the value relevance of level and changes of earnings. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), comprising 606 observations. By using panel data regression, this study provides evidence that the level of earnings has no value relevance; conversely, changes in earnings have value relevance, indicating that earnings have less value relevance. Furthermore, the results of the relevance test of earnings value with the presence of earnings management show that the relevance of the value of the earnings level increases with the presence of earnings management; on the contrary, the relevance of earnings changes decreases with the presence of earnings management. Based on the value of earnings response coefficient, the impact of earnings management on the value relevance of level and changes of earnings appears to indicate that earnings management reduces the value relevance of earnings.

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