ASIMETRI INFORMASI MEMODERASI BEBAN PAJAK TANGGUHAN DAN MANAJEMEN LABA

The objective of this research is to ident6 the direct and indirect influences of deffered tax expense toward earning management which is moderated by asymmetry Information. This research examines 50 manufacturing companies listed in Jakarta Stock Exchange and issues auditedfinancial statement since 2004-2006. The statistical method used to test the hypothesis is Multiple Regression Model. The empirical result of this research indicates that deffered tax expense has influence to Earning Management. Test results suggest that by using the Multiple regression analysis, deffered tax expense have a direct positive significant influences to earning management, while asymmetry information have no significant influences toearning management. The control variable Cash Flow operation have positive significant influence toEarning Management, while size and growth has no significant influence Earning Management.

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PENGARUH STUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA DAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v8i1.740 ◽

2008 ◽

Vol 8 (1) ◽

pp. 1

Author(s):

Etty M. Nasser

Keyword(s):

Earnings Management ◽

Significant Influence ◽

Structural Equation ◽

Stock Exchange ◽

Control Variable ◽

Institutional Ownership ◽

Equation Model ◽

Financial Statement ◽

Manufacturing Companies ◽

Board Of Director

The objective of this research are to identi6 'the direct and indirect influences of corporate governancesbucture such as, board of independent commissioner, institutional ownershi :rand manajerial ownership to the fimes value and earnings management debt as intervening variable.This research examine 37 manufacturing companies fisted in Jakarta Stock Exchange and issues waled financial statement since 2002-2004. The statistical methods used to test the hypothesis is Structural Equation Model (SEM). The empirical result of this research indicates that manajerial ownership has a positif significant and board of commissionerhas a negative significant influences to earnings management whereas institutional ownership have no influence to earnings management. The following test indicates that board of commissioner and manajerial ownership and institutional ownership have no significant influence to the firm's value. The control variable, firm's size, has a positive significant influence to earnings management whereas leverage has a negative significant influence to the firm's value. The Last test indicates that earnings management and debt have influence to the firm's value, so it can be concluded that earnings management and debt is an intervening variable.Keywords: corporate governance, earnings management, debt, firm's value, board of director, manajerial ownership, institutional

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DETERMINAN EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2017-2018)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH ◽

10.52062/jakd.v14i2.1455 ◽

2020 ◽

Vol 14 (2) ◽

Author(s):

Derwin Juan Sagrim ◽

Syaikhul Falah ◽

Bill J.C Pangayow

Keyword(s):

Cash Flow ◽

Firm Value ◽

Stock Exchange ◽

Multiple Regression Model ◽

Free Cash Flow ◽

Earning Management ◽

Board Independence ◽

Manufacturing Companies ◽

Investment Opportunity Set ◽

Investment Opportunities

This research has aim to examine the influence of investment opportunities set, board independence, and free cash flow toward firm value with earning management as the intervening variable in manufacturing companies listed on Indonesian Stock Exchange for period 2017 to 2018. This study used a sample of 43 companies with 6 years’ time period. The method of analysis is multiple regression model with further done with path analysis using SPSS 23. These results indicate that investment opportunities set and free cash flow have a significant direct effect on the value of the firm, while investment opportunity set and board independence have the indirect effect. Investment opportunities set, board independence, free cash flow and earning management simultaneously affect the firm value with adjusted R- squared 55.3%. Overall this study indicates that earning management has important role as the intervening variable betweeninvestment opportunities set, board independence & free cash flow relating to firm value.

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Mendeteksi Earnings Management Perusahaan Melalui Aktivitas RIIL

Jurnal Ekonomi ◽

10.24912/je.v25i1.627 ◽

2020 ◽

Vol 25 (1) ◽

pp. 66

Author(s):

Viriany, Liana Susanto, Henny Wirianata, Yanti

Keyword(s):

Earnings Management ◽

Empirical Evidence ◽

Multiple Regression ◽

Significant Influence ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Real Earnings Management ◽

Manufacturing Companies

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent comissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.

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PENGARUH DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BURSA EFEK INDONESIA.

Jurnal Manajemen dan Bisnis ◽

10.54367/jmb.v17i1.140 ◽

2017 ◽

pp. 96-107

Author(s):

Pebrianti Ginting ◽

Kornel Munthe

Keyword(s):

Regression Model ◽

Significant Influence ◽

Stock Prices ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Multiple Regression Model ◽

Manufacturing Companies ◽

Equity Ratio

The aim of this research is to analyze the influence of debt to equity ratio and earning per share the stock prices of manufacturing companies listed at the Indonesian Stock Exchange. The method of analysis used was linier multiple regression model. This research used secondary data, annual report of the manufacturing corporations during 2012-2014 with 120 unit of corporation as population and 30 unit taken sample by using purposive sampling method. The result of the research indicate that: debt to equity ratio have negative and not significant influence on the stock prices of the corporation, while earning per share have positive and signifikan influence on the stock prices of the corporation. Simultaneously debt to equity ratio and earning per share have signifikan influence on the stock prices of the corporation.

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Analisis Perbandingan Nilai Laba, Pertumbuhan Penjualan Dan Harga Saham Sebelum Dan Sesudah Kovergensi IFRS Pada Perusahaan Consumer Good Industry

Jurnal Ekobistek ◽

10.35134/ekobistek.v8i1.27 ◽

2021 ◽

pp. 38-50

Author(s):

Hanna Pratiwi ◽

Wiliam ◽

Yamasitha

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Significant Influence ◽

Stock Exchange ◽

Earning Management ◽

Consumer Good Industry ◽

Governance Mechanism ◽

Manufacturing Companies ◽

Good Industry ◽

Corporate Governance Mechanism

This study aims to determine how much influence the earning management, corporate governance mechanism and corporate characteristics on disclosure of social responsibility in manufacturing companies listed in Indonesia Stock Exchange. This research is classified as causal research. The population in this study are all manufacturing companies listed on the Stock Exchange in 2013 until 2017. While this sample was determined by purposive sampling method in order to obtain ten (10) companies sampled. The data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis.Research results obtained by partial test (t test) were obtained: (a) There is a no significant influence between the earning management to the disclosure of social responsibility (b) There is no a significant influence between the corporate governance mechanism disclosure of social responsibility. (c) There is a significant influence between corporate characteristics on disclosure of social responsibility. Then based on the simultaneous hypothesis test (Test F) the authors conclude that the management, corporate governance mechanism and corporate characteristics significant effect on disclosure of social responsibility. And based on the test the coefficient of determination (R2) value was 0.589. This shows that the percentage contribution of the earning management, corporate governance mechanism and corporate characteristics onthe disclosure of social responsibility was 58.9% for the remaining 41.1% is influenced by other variables outside the study.

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AGRESIVITAS PAJAK DARI SUDUT PANDANG MANAJEMEN LABA

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v4i1.257 ◽

2019 ◽

Vol 4 (1) ◽

pp. 183-192

Author(s):

Nera Marinda Machdar

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Control Variable ◽

Real Earnings Management ◽

Earning Management ◽

Tax Revenue ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

The Government ◽

Positive Effect

The tax collected by the government utilizes to finance the state and regional expenses. In Indonesia, the realization of tax revenues is always smaller than the planned tax revenue set by the Government. This is probably because many companies carry out earnings management so that the taxes paid are aggressive. The purpose of this study is to examine the effect of earnings management on tax aggressiveness. This study uses a sample of manufacturing companies as an analysis unit listed on the Indonesia Stock Exchange (IDX) during the 2011–2016 observation period. This study found some of the following: first, accrual earnings management has a positive effect on tax aggressiveness. Second, real earnings management has a positive effect on tax aggressiveness. Third, the liquidity control variable tested does not affect tax aggressiveness. Keywords: Earning Management, Real Earning Management, Tax Aggressiveness

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Pengaruh Kompensasi Bonus, Debt Covenant dan Firm Size terhadap Earning Management Pada Perusahaan Manufaktur

10.31219/osf.io/56p8u ◽

2019 ◽

Author(s):

Esi Arianti ◽

Rusli Amrul ◽

Sigit Ary Wijayanto

Keyword(s):

Firm Size ◽

Significant Influence ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Total Sample ◽

Earning Management ◽

Observation Data ◽

Manufacturing Companies ◽

Debt Covenant

This study aims to obtain empirical evidence about the influence of bonus compensation, debt covenant, and firm size on earning management in manufacturing companies listed on Indonesia Stock Exchange with earning management as a dependent variable. While bonus compensation, debt covenant and firm size a independent variables. Bonus compensation measured by using dummy, debt covenant measured by using leverage, and firm size measured by using total asset. Earning management measured by discretionary accrual using modified Jones model. This research used quantitative associative research type by using secondary data from financial statement and annual report of manufacturing companies in the period 2016-2018. The population in this study are 52 companies. Based on the determination of the sample using the purposive sampling method, samples obtained as many as 20 companies by the number of observation data as much as 60 data derived from the company’s total sample multiple by the period 2016 to 2018. Data analysis in this study was performed by multiple linear regression analysis. The result of the partial analysis showed that the variable has a significant influence on earning management is bonus compensation and debt covenant. While firm size has no significant influence on earning management. Furthermore, the result of the simultaneous analysis showed that bonus compensation, debt covenant and firm size together have significant influence on earning management

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Dividend Payout Ratio: Persoalan Free Cashflow, Debt To Equity Ratio, Kepemilikan Institutional, Investment Opportunity, Dan Kesejahteraan Karyawan

Liquidity ◽

10.32546/lq.v6i1.35 ◽

2017 ◽

Vol 6 (1) ◽

pp. 1-11

Author(s):

Nurlis Azhar ◽

Helmi Chaidir

Keyword(s):

Cash Flow ◽

Significant Influence ◽

Stock Exchange ◽

Institutional Ownership ◽

Free Cash Flow ◽

Manufacturing Companies ◽

Flow Ratio ◽

Prediction Ability ◽

Employee Welfare ◽

Equity Ratio

This study was conducted to examine the effect of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (Parliament) partially on manufacturing companies listed on Indonesia Stock Exchange period 2011-2015. In addition, to test the feasibility of regression model, the influence of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (DPR) simultaneously at manufacturing company listed on Bursa Indonesia Securities period 2011-2015. The population in this study are 146 manufacturing companies that have been and still listed in Indonesia Stock Exchange period 2011-2013. The sampling technique used was purposive sampling and obtained sample of 42 companies. Data analysis technique used is by using multiple linear regression test. The results showed that Free Cash Flow Ratio, no significant effect on Divident Payout Ratio (DPR). Debt Equity Ratio (DER) has a negative and significant influence on Divident Payout Ratio (DPR), Institutional Ownership has a significant positive effect on Divident Payout Ratio (DPR), Employee Welfare and Price Earning Ratio (PER) has a positive and significant influence on the Divident Payout Ratio ). Simultaneously Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) give effect to Divident Payout Ratio. The prediction ability of the five variables to the Divident Payout Ratio (DPR) is 21.3% as indicated by the adjusted R square of 0.271 while the remaining 79.7% is influenced by other factors not included in the research model.

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MODEL BISNIS DAN PENGUNGKAPAN RISIKO PERUSAHAAN

Fokus Ekonomi : Jurnal Ilmiah Ekonomi ◽

10.34152/fe.15.2.320-334 ◽

2020 ◽

Vol 15 (2) ◽

pp. 320-334

Author(s):

Totok Dewayanto

Keyword(s):

Business Model ◽

Sampling Method ◽

Stock Exchange ◽

Control Variable ◽

Total Sample ◽

Hypotheses Testing ◽

Manufacturing Companies ◽

Risk Disclosure ◽

Corporate Risk ◽

Positive Effect

The aim of this study is to examine business model on disclosure of corporate risk. This study uses Size as a control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 180 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that business model has positive effect and significant on corporate risk disclosure.

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The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

Jurnal Penelitan Ekonomi dan Bisnis ◽

10.33633/jpeb.v6i2.4303 ◽

2021 ◽

Vol 6 (2) ◽

pp. 100-106

Author(s):

Ira Septriana ◽

Hermawan Triyono ◽

Agung Prajanto

Keyword(s):

Firm Size ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Sample Selection ◽

Accounting Conservatism ◽

Litigation Risk ◽

Test Results ◽

Manufacturing Companies ◽

Research Criteria

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies. Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk

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