scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN PROFITABILTAS SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 9 (2) ◽  
pp. 125
Author(s):  
Andhi Adhitya Nurcahyo ◽  
Rossje V Suryaputri
Keyword(s):  
Empirical Study ◽  
Earnings Management ◽  
Board Of Directors ◽  
Firm Size ◽  
Significant Influence ◽  
Stock Exchange ◽  
Total Sample ◽  
Financial Statement ◽  
Earning Management ◽  
Management Board

<p class="Style1">The objective of the empirical study is to examine and to analyze the effect of Board of Directors, Leverage, Perccntage of Public Stock and Firm Size to Earning Management with Profitability as a moderated variable. The sample of this empirical study is the manufacturing company that listed in Indonesia Stock Exchange (IDX) in 2011-2014. Total sample of this research is 96 financial statement. This research uses multiple regression analysis as hypotesis testing. The result of this empirical study are board of directors, percentage of public stock and firm size has not significant influence to earnings management, leverage has significant influence to earnings management. Board of directors which moderated of profitability, leverage which moderated of profitability and firm size which moderaed of profitability has not significant influence to earnings management, percentage of public stock which moderated of profitability has significant influence to earnings management.</p>

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

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

scholarly journals The Effect of Institutional Ownership and Leverage towards Profit Management in Consumer Goods Industry Listed in BEI

2015 ◽  
Vol 6 (3) ◽  
pp. 414
Author(s):  
Bambang Leo Handoko
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Multiple Regression Analysis ◽  
Significant Influence ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statement ◽  
Earning Management ◽  
Financial Report

Earning management is usually used by the company as shortcut to make up their financial statement to fulfill some criteria for certain purpose. This research is empirical research which aimed is to examine the influence of institutional ownership and leverage to earnings management. This study takes sample from companies in the consumer goods sector at the Jakarta Stock Exchange, which were published in financial report from 2008-2011. The method of analysis of this research used multiple regression analysis. The results of this study show that (1) institutional ownership had not significant influence to earnings management sig.0,129>0,05, (2) leverage had not significant influence to earnings management sig. 0,481>0,05 and (3) simultaneously of institutional ownership and leverage had not significant influence to earnings management0,249>0,05.

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

scholarly journals THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

2019 ◽  
Vol 6 (1) ◽  
pp. 19
Author(s):  
Mayasari Mayasari ◽  
Ayu Yuliandini ◽  
Intan Indah Permatasari
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Company Size ◽  
Negative Effect ◽  
Positive Effect

<p><em>The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.</em><em> </em></p>

MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN MANAJERIAL DAN LEVERAGE PADA MANAJEMEN LABA PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA

2015 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Rowland Pasaribu ◽  
Dionysia Kowanda ◽  
Muhammad Firdaus
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Good Corporate Governance

ABSTRACT This reseach amied at knowing the influence of audit quality, propotion of independent commissioner, audit committe, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously hasinfluence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management. Keywords: Earning Management, Good Corporate Governance, Firm Size, BankingABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris signifikansi parsial dan simultan dari kualitas audit, komisaris independensi audit, komite audit, ukuran perusahaan, struktur kepemilikan, dan leverage terhadap manajemen laba pada emiten perbankan di bursa efek Indonesia periode 2008-2012. Teknik analisis yang digunakan adalah multiregresi. Hasil studi menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan sedangkan secara parsial hanya ukuran perusahaan dan komisi independensi audit yang berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola, Ukuran Perusahaan, Perbankan,

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

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

<p class="Style17">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.</p><p class="Style17">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.</p><p class="Style1"><strong><em>Keywords: </em></strong><strong><em>corporate governance, earnings management, debt, firm's value, board of director, </em></strong><strong><em>manajerial ownership, institutional</em></strong></p>

scholarly journals PENGARUH LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN

2019 ◽  
Vol 20 (1) ◽  
pp. 13-20
Author(s):  
STEFANI MAGDALENA CHANDRA ◽  
INDRA ARIFIN DJASHAN
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Firm Size ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Regression Method ◽  
Managerial Ownership ◽  
Firm Age ◽  
Multiple Regression Method

The aim of this research is to provide empirical evidence about the effect of profitability, leverage, firm size, audit quality, firm age, board of commissioner, board of directors, audit comittee, and managerial ownership on earnings management. Population of this research are non-financial companies listed in Indonesia Stock Exchange from 2012-2016. The samples of this study are 310 data using purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that board of commissioner have effect on earnings management but , leverage, firm size, audit quality, firm age, board of directors, audit comittee, and managerial ownership do not have effect on earnings management.

scholarly journals Faktor Yang Mempengaruhi Capital Structure Pada Sektor Industri Dasar Dan Kimia

2019 ◽  
Vol 24 (1) ◽  
pp. 94
Author(s):  
Thio Lie Sha
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Significant Influence ◽  
Stock Exchange ◽  
Total Sample ◽  
Linear Regression Method ◽  
Test Results ◽  
Business Risk ◽  
Asset Growth ◽  
Industry Sectors

The purpose of this study is to obtain empirical evidence about the effects  of  business risk, profitability, firm size, asset structure, and growth of asset to capital structure in the company's manufacturing base and chemical industry sectors listed on the Indonesia Stock Exchange during 2011-2014. The total sample is 80 samples obtained by purposive sampling method. Data analysis was done using  multiple linear regression method with SPSS software 20 version.  The result based on t test indicate  that  business risk, firm size,  asset structure, and  asset growth of the company has positif and significant influence on struktrur capital., profitability has negatif  and  significant influence on struktrur capital.  F-test results showed that the variable business  risk, profitability, firm size, asset structure and asset growth together have a significant effect on the capital structure.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, DAN EARNINGS POWER TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

2021 ◽  
Vol 3 (1) ◽  
pp. 71-94
Author(s):  
Yusak Maleakhi Purnama ◽  
Eindye Taufiq
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Independent Variable

The purpose of this research is to obtain evidence regarding the effect of independent variable consisting of profitability, leverage, firm size, and earnings power towards dependent variable earnings management. The company used in this research is a property company that listed on the Indonesian Stock Exchange (IDX) from 2017-2019 with the criteria using purposive sampling method. The result of this research are profitability and earnings power has no influence on earnings management. However, leverage has a positive and significant influence on earnings management. Then, firm size has a negative and significant influence on earnings management.   Keyword: Earnings Management, Profitability, Leverage, Firm Size, Earnings Power

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