scholarly journals PENGARUH KUALITAS AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

2016 ◽  
Vol 3 (1) ◽  
pp. 21
Author(s):  
Arvitha Dinda Rosena ◽  
Susi Dwi Mulyani ◽  
Bambang Prayogo
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Quality ◽  
Analysis Data ◽  
Earning Management ◽  
Research Model ◽  
A Value ◽  
Negative Effect ◽  
Debt Covenant ◽  
Positive Effect

<p><em>This study used one research model to obtain empirical evidence about the effedts of audit quality and debt covenant on earning management with firm size as moderation variable. Variables used in this research model are audit quality, debt covenant, firm size and earnings management.</em></p><p><em>Sampel on this research is manufacture company listed in Bursa Efek Indonesia for period 2012 – 2015. Based on purposive sampling, sampel that used for this research is 71 company with four year period, so there ar 284 samples. Analysis data method that used for this research is SPSS version 17, with a value of significance was set at 5%.</em></p><p><em>The result of the research concludes that the audit quality does not have an negative effect to earnings management. Meanwhile, leverage have a negative significant effect to earnings management. This research also concludes if firm size is not meoderate the negative effect of audit quality to earning managements. However, firm size is moderating the positive effect of leverage to earning management</em><em>.</em><em> </em></p>

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>

scholarly journals Determinants of Earnings Management and Its Implications on the Integrity of the Financial Statements

2019 ◽  
Author(s):  
Andry Priharta ◽  
Dewi Puji Rahayu
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Audit Quality ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Quality Factors ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to estimate and analyze the effect of corporate governance, audit quality, firm size, and leverage towards earnings management and its implications on the integrity of the financial statements, either partially or simultaneously. The research method used is panel data regression analysis. By using purposive sampling method, there are six companies that consistently follow corporate governance perception index (CGPI) program from 2010 to 2015 and listed on the Indonesia Stock Exchange.The results show that, in the first model, CGPI partially has a significant negativeeffect,auditqualitypartiallyhasasignificantnegativeeffect,firmsizepartially has a significant negative effect, leverage partially has a significant positive effect, on earnings management. CGPI, audit quality, firm size, and leverage simultaneously have significant effect on earnings management. In the second model, CGPI partially has a significant negative effect, audit quality has a significant negative effect, firm size has a significant negative effect, leverage has a significant positive effect, on earnings management. CGPI, audit quality, firm size, leverage, and earnings management simultaneously have significant effect on the integrity of the financial statements. According to these results, the company should maintain and improve corporate governance practices, uses the auditor services that have six quality factors (competence, independence, specialization, audit tenure, peer review, and affiliation), conveypositiveinformationrelatedtothecompanyandapplylowdebtratiowithgood planning. The investor should choose to invest in the companies that implement good corporate governance, using qualified audit services, investment priorities in large companies, and companies with low leverage.

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 Assets Growth, Earnings Persistence, Investment Opportunity Setand Earnings Management on Dividend Policy and Firm Value (Study at Bank Companies in Indonesia)

2021 ◽  
Vol 56 (2) ◽  
pp. 220-234
Author(s):  
Indrayati ◽  
Basuki Rachmat ◽  
Slamet
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Earning Management ◽  
Significant Positive Effect ◽  
Investment Opportunity ◽  
Insignificant Effect ◽  
Investment Opportunity Set ◽  
Negative Effect ◽  
Asset Growth ◽  
Positive Effect

The purpose of this study was to test the effect empirically the influence of growth and earnings management on dividend payment policies and company value in as many as 40 banking companies listed on the Indonesian stock exchange in 2015-2019. The research method is explanatory research with secondary data, based on documentation data, data processing using the Structural Equation Model test. The results showed that asset growth had a negative and insignificant effect on dividends, persistence had no significant negative effect on dividends, investment opportunity set had a significant positive effect on dividends, earning management had a positive and insignificant effect on dividends, asset growth had no significant negative effect on the value company, dividends had a significant positive effect on firm value. Persistence has no significant positive effect on firm value. Investment opportunity set has a positive and insignificant effect on firm value, and earning management had a significant positive effect on firm value.

scholarly journals PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015)

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Management Practices ◽  
Control Variable ◽  
Secondary Data ◽  
Analysis Data ◽  
Earning Management ◽  
Annual Reports ◽  
Negative Effect ◽  
Manufacture Industry ◽  
Study Population ◽  
Positive Effect

The purpose for this research is to test audit tenure, auditor  size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015. In this research, we use leverage, firms size, and ROA as Control variable.  This study population was manufacture industry listed in the BEI in 2010-2015. This population use criteria population by 703 annual reports manufacture industy. The sampling used in this study a sensus method. Source of data is secondary data, obtained from annual reports of manufacture industry in BEI. This study used multiple regretion analysis to analysis data with the help of the program Partial Last Square (PLS). The results obtained in this study is audit tenure, and audit capacity stress has a positive effect on earning management manufacture industry. Auditor size, and audit specialization industry has a negative effect on earning management manufacture industry. For control variable, the results obtained is leverage, firms size, and ROA has a positive effect on earning management manufacture industry. The results provide more informed basis for investors to be more selective in investing their funds. To reduce earnings management practices in companies should principals switched auditors periodically or less than 3 years, and using scale big four auditors, and has specialized audit industry. Keyword : audit tenure, auditor size, audit specialization industry, audit capacity stress, earnins management

scholarly journals MOTIVASI BONUS PLAN DALAM FRAUDELENT FINANCIAL STATEMENT

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
MF. Arrozi Adhikara
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Financial Statements ◽  
External Pressure ◽  
Financial Statement ◽  
Earning Management ◽  
Negative Effect ◽  
Fraudulent Financial Statements ◽  
Positive Effect ◽  
Bonus Plan

This study to examine the elements of fraud in the Pentagon fraud theory indetecting fraudulent financial statements. Fraud pentagon is proxied by six variables consisting of two elements of pressure (financial target and external pressure), one variable from element opportunity (ineffective monitoring), one variable from element rationalization (change in auditor), one variable from capability element (change in directors) ), and one variable from the arrogance element (number of CEO's pictures) hypothesized to affect fraudulent financial statements. F-Score is used to determine the fraudulent financial statement with bonus plan based earnings management as an intervening variable. This study with a sample of 35 companies was selected using a purposive sampling method from delisting companies in the Indonesia Stock Exchange in 20092016. Hypothesis testing uses a path analysis to test the Effects of Pressure, Opportunity, Rationalization, Competence, and Arrogance Against the Fraudulent Financial Statement with Earning Management Based on Bonus Plans as Intervening Variables on Companies Delisting on the Indonesia Stock Exchange 2009-2016.The results showed that ROA, DER, RKI had a positive effect on earnings management. While earnings management has a negative effect on fraudulent financial statements. DER and CEO have a negative effect on fraudulent financial statements and CPA has a positive effect on fraudulent financial statements. Keywords : fraudulent financial statement, pressure, opportunity,  rationalization, competence, arrogance, earning management, bonus plan

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Vella Melania ◽  
Aminar Sutra Dewi
Keyword(s):  
Earnings Management ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Earning Management ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Positive Effect

Increasing problem credit, resulted in decline commodity price and value changes. The purpose of this research to verify the influence of good corporate governance (board of directors and audit committe) to financial performance with earning management as intervening variabel. The sample of this research are 14 banking companies registered in BEI period 2012-2016. This research use regression analysis method with intervening variabel and path analysis for mediation variabel. The result of research showed that the board of directors had a positive and significant effect to financial performance, the audit committee had no significant positive effect to financial performance, the board of directors had no significant negative effect to earnings management, the audit committee had no significant negative effect to earnings management, and earning management had no significant positive effect to financial performance. In Sobel test, earnings management doesn’t mediate board of director relationship with financial perfomance and earnings management doesn’t mediate audit committee with financial performance.

PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA

2018 ◽  
Vol 13 (2) ◽  
pp. 91
Author(s):  
Dewi Kusuma Wardani ◽  
Pipit Dayu Isbela
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Business Strategy ◽  
Stock Exchange ◽  
Industrial Sector ◽  
Firm Characteristics ◽  
Firm Age ◽  
Negative Effect ◽  
Size Firm ◽  
Positive Effect

ABSTRACTThis study aims to examine and analyze the influence of business strategy and firm characteristics (firm size, leverage, age of company and profitability) to earnings management. Population in this research is manufacturing company of industrial sector of consumer goods listed in Indonesia Stock Exchange year 2012 until 2016. Selection of sample by using purpsive sampling method and there are 16 companies that meet the required sample criteria. The method used in this study is multiple regression. The results of this study indicate that leverage has a significant positive effect on earningsmanagement and firm age has a significant negative effect on earnings management, while firm size, firm age and profitability have no significant effect on earnings managementABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari strategi bisnis dan karakteristik perusahan (ukuran perusahaan, leverage, umur perusahaandan profitabilitas) terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barangkonsumsi yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2016. Pemilihan sampel dengan menggunakan metode purpsive sampling dan terdapat 16 perusahaan yang memenuhi kriteria sampel yang dibutuhkan. Metode yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh signifikan positif terhadap manajemen laba dan umur perusahaan berpengaruh signifikan negatif terhadap manajemen laba, sedangkan ukuran perusahaan, umur perusahaan dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba.

PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA

2021 ◽  
Vol 1 (1) ◽  
pp. 1-9
Author(s):  
Asih Machfuzhoh
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Audit Fee ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect firm size, rotation audit, and audit fee for audit quality.The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2015-2018. Using the purposive sampling method, there were 31 companies complying criteria as samples. This study used secondary data from Indonesia Stock Exchange website. The results of this study indicate that: (1) Firm size has a significant positive effect on audit quality. (2) rotation audit a significant negative effect on audit quality. (3) audit fee has a significant positive effect on audit quality.

scholarly journals PENGARUH PROFITABILITAS, FIRM SIZE, DAN GOOD CORPORATE GOVERNANCE UNTUK MENGUJI MANAJEMEN LABA

2020 ◽  
Vol 1 (1) ◽  
pp. 42-53
Author(s):  
Sheli Marselina Br Perangin Angin
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Oil And Gas ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Analysis Data ◽  
Earning Management ◽  
Significant Positive Effect ◽  
Analytical Technique ◽  
Positive Effect

This study was conducted with aim of analyzing the affect of Profitability, Firm Size, Independent Board of Commissioners and Audit Committee used to test earning management. The oil and gas sub-sector company listed on the Indonesia Stock Exchange for the period 2015-2019 were the population of this study. The method used is purposive sampling. The Sample of study used by 8 companies. This type of research is quantitative with secondary data sources. The analytical technique used is multiple linear regression analysis. Data processed on SPSS program version 23.0. The results of this study showed that profitability has a significant positive effect on earning management in oil and gas sub-sector companies. Firm size has a significant positive effect on earning management in oil and gas sub-sector companies. The independent board of commissioners has no significant impact on earning management in oil and gas sub-sector companies. The audit committee has no effect on earning management in oil and gas sub-sector companies.

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