scholarly journals AUDIT COMMITTEE, CAPITAL STRUCTURE AND LIQUIDITY: INTERACTION AND IMPACT ON EARNINGS QUALITY

2021 ◽  
Vol 8 (1) ◽  
pp. 137
Author(s):  
Agoestina Mappadang
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Research Population

<p>The purpose of this research is to determine the effect of capital structure and liquidity on earnings quality with the audit committee as a moderating variable. <br />The research population was manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling of 144 companies. The sampling method used was purposive sampling and obtained 40 companies as a sample. The data analysis used was mulpiple regression and run under SPSS rogram. <br />The result shows that capital structure, liquidity, and committee audit silmutaneusly affect earnings quality. Partially, capital structure has negative significance effect on earnings quality, and liquidity has no significant effect on earnings quality. Meanwhile committee audit able to strengthen the effect of capital structure on earnings quality, and committee audit do not able to strengthen the effect of liquidity on earnings quality.</p>

scholarly journals KONVERGENSI IFRS, KUALITAS AUDIT, DAN MANAJEMEN LABA

2020 ◽  
Vol 27 (1) ◽  
pp. 1
Author(s):  
Fitri Ramadhani ◽  
Theresia Woro Damayanti
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Earnings Management ◽  
Sampling Method ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to analyzed how the IFRS convergence influence earnings management with audit quality as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2018 obtained using the purposive sampling method. The results of the study using panel data analysis showed that IFRS convergence negatively and significantly affected earnings management.This shows that the convergence of IFRS has an impact on the decline in earnings management practices. However, this study failed to prove audit quality as a moderating variable.

scholarly journals PENGARUH KARAKTER EKSEKUTIF DAN DIMENSI TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

2019 ◽  
Vol 2 (1) ◽  
pp. 1 ◽  
Author(s):  
Sharma Aidha Afriyanti
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Positive Effect

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance.

scholarly journals EFFECTS OF CAPITAL STRUCTURE, PROFITABILITY AND FIRM SIZE TOWARDS EARNING MANAGEMENT IN MANUFACTURING COMPANIES

2020 ◽  
pp. 74-83
Author(s):  
Dian Primanita Oktasari
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Earnings Management ◽  
Random Sampling ◽  
Fixed Effects ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earning Management ◽  
Company Size ◽  
Manufacturing Companies

This study aims to examine the effect of capital structure, profitability and company size on earnings management. The population in this study is companies with manufacturing types listed on the Indonesia Stock Exchange in the period 2013 to 2017. Samples were obtained using a purposive random sampling method. Data analysis uses fixed effects. The results showed that the capital structure, profitability and size of the company affect earnings management

scholarly journals Pajak, Mekanisme Bonus dan Transfer Pricing

2019 ◽  
Vol 7 (1) ◽  
pp. 21
Author(s):  
Radhi Abdul Halim Rachmat
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Tax Rates ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Research Population ◽  
The Impact

AbstractThe practice of transfer pricing is mostly carried out by multinational companies that want high profits through tax avoidance. in addition, bonus giving is also one of the motivations for obtaining high profits. This study aims to examine the effect of tax and bonus mechanisms on the company's decision to conduct transfer pricing. The research population used in this study were manufacturing companies listed on the IDX (Indonesia Stock Exchange) period 2013 - 2017 which amounted to 142 companies and research samples totaling 23 companies using purposive sampling method. The analysis technique used in this study used logistic regression analysis. The results of the research partially indicate that tax has a significant effect on transfer pricing and the bonus mechanism has a significant effect on transfer pricing. The impact of transfer pricing has the potential to harm state revenues in the taxation sector, because companies will divert their taxable profits to countries that have lower tax rates. AbstrakPraktik transfer pricing mayoritas dilakukan oleh perusahaan multinasional yang menginginkan laba tinggi melalui penghindaran pajak. selain itu, pemberian bonus juga merupakan salah satu motivasi untuk mendapatkan laba yang tinggi. Penelitian ini bertujuan untuk meneliti pengaruh pajak dan mekanisme bonus terhadap keputusan perusahaan untuk melakukan transfer pricing. Populasi penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) periode 2013 – 2017 yang berjumlah 142 perusahaan dan sampel penelitiam yang berjumlah 23 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan pada penelitian ini menggunakan analisis regresi logistik. Hasil dari penelitian secara parsial menunjukkan bahwa pajak berpengaruh signifikan terhadap transfer pricing dan mekanisme bonus berpengaruh signifikan terhadap transfer pricing. Dampak transfer pricing berpotensi merugikan pendapatan negara pada sektor perpajakan, dikarenakan perusahaan akan mengalihkan laba kena pajaknya pada negara yang memiliki tarif pajak yang lebih rendahKata Kunci. pajak; mekanisme bonus; praktik transfer pricing

scholarly journals AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Media Bisnis ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 139-152
Author(s):  
WIDYAWATI LEKOK ◽  
VERLIN RUSLY
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Ownership Concentration ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Accounting Firm ◽  
Independent Variables ◽  
Research Population

This research examines the factors that influence audit report lag. The independent variables in this research are firm size, profitability, solvability, accounting firm size, age of company, audit committee size, independent board of commissioners, and ownership concentration. Audit report lag as the dependent variable in this research. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. There are 228 data that meet the sample criteria. The samples are collected using purposive sampling method. This research is analyzed using multiple regression analysis. The result identified that firm size, profitability, age of company had influence on audit report lag. While solvability, accounting firm size, audit committee size, independent board of commissioners, and ownership concentration had no influence on audit report lag.

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 28 (1) ◽  
pp. 51-70
Author(s):  
Kristianus Ronaldo Jemani ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect onfirm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 28 (1) ◽  
pp. 51-70
Author(s):  
Kristianus Ronaldo Jemani ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect on firm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

Pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap Praktik Publikasi Sustainability Report pada Perusahaan Publik di Indonesia

2017 ◽  
Vol 3 (1) ◽  
pp. 1-19
Author(s):  
James Tumewu
Keyword(s):  
Capital Structure ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Analysis Tool ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Inventory Turnover ◽  
Sustainability Report

Publication of sustainability report (SR) in Indonesia is still voluntary, but the interests and priorities of the company to publish SR increases. The aim of this research is to examine the effects of profitability, liquidity, leverage, activity ratio, total assets, number of employees, capital structure, the number of audit committee meetings, the number of board meetings, and governance committee to the publication of sustainability report (SR). The population of this research is listed companies in the Indonesia Stock Exchange (IDX) in the year 2007-2010. The selection of this sample uses purposive sampling method. Based on purposive sampling method, the samples of firms that publish sustainability report (SR) are 24 companies while the number of companies that do not publish sustainability report (SR) are 19 companies. The analysis tool to test the hypothesis is the discriminant analysis. Results of this research indicate that total assets, number of employees, board meetings, and committee governance have a positive effect on publication of SR. The leverage indicates a negative effect on publication of SR. While return on assets, current ratio, inventory turnover, capital structure, audit committee meetings showed no effect on SR publications.

scholarly journals ANALISIS PERBEDAAN DIVIDEN PADA PERUSAHAAN KELUARGA DAN NON KELUARGA BERDASARKAN KEPEMILIKAN ULTIMAT

MODUS ◽  
2016 ◽  
Vol 26 (2) ◽  
pp. 133 ◽  
Author(s):  
Krisnati Adi Cahyani ◽  
I Putu Sugiartha Sanjaya
Keyword(s):  
Data Analysis ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Family Based

This study aims to to analyze whether there is a diference of the dividend shared on family company and non family based on the ultimate ownerships. Sampling method that used in this research was 400 manufacturing companies which are listed at Indonesia Stock Exchange (IDX), with research periods 2009-2012. The sample collected by purposive sampling method. Secondary data obtained from a IDX database and the ownership structure obtained through Sanjaya’s (2010) previous research. The result of data analysis shows there are signifcant and diferences  of the dividend shared between family company and non family. Family company pay dividends lower than non family company.Keywords : Dividend, Agency Teory, Family Ownership, IDX

scholarly journals FAKTOR FINANSIAL DAN NON FINANSIAL YANG MEMPENGARUHI AGRESIVITAS PAJAK DI INDONESIA

2017 ◽  
Vol 16 (1) ◽  
pp. 53
Author(s):  
Ari Budi Kristanto
Keyword(s):  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Financial Factors ◽  
Tax Payers

<p><em>Tax aggressiveness conveys benefit in promoting taxpayers’ efficiency,but also bringing the risk at once. The efficiency can be reached through minimizing the tax payment. On the other hand, tax payers’ reputation and firm value may be weakened if the tax aggressiveness is put into opportunistic objective.This paper aims to investigate whether the financial and non-financial factors influence the tax aggressiveness. Financial factors comprise leverage and liquidity. Moreover, the nonfinancial factors cover the proportion of independent commissioners, audit committee and family ownership. Furthermore, the tax payers’ aggressiveness is measured by Effective Tax Rate. The research formulates five hypotheses which are tested using linear regression methods. Moreover, this research employs 72 firmyears as samples, which cover manufacturing companies listed in the Indonesian Stock Exchange during 2010 until 2013. Those samples are sorted out by purposive sampling method. The samples are chosen using the purposive sampling method based on certain designated criterias. The result shows that financial factors consist of leverage and liquidity, and nonfinancial factor of audit committee positively influences the tax aggressiveness. While the proportion of independent commissioners and family ownership do not have significant influence toward tax aggressiveness. This finding implies that Indonesian companies tend to aggressive in avoiding the tax for the financial motives rather than non financial motives.</em></p>

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