scholarly journals ANALISIS PENGARUH PERJANJIAN UTANG, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2016 ◽  
Vol 9 (2) ◽  
pp. 172-197
Author(s):  
Loh Wenny Setiawati ◽  
Lieany Lieany
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Cash Flows ◽  
Real Earnings Management ◽  
The Real ◽  
Debt Covenant

Real Earnings Management is the real operating management activities undertaken by  manager for a particular purpose.  Real earnings management directly affect the cash flows of current and future, also the amount of accrual accounting, making it difficult to be monitored and detected by the board, auditors, regulators, and other stakeholders, as well as difficult for investors to be understood.  Therefore, companies management prefer to do real earnings management, compared to rely on accrual earnings manipulation. This research aims to determine the effect of the debt covenant, institutional ownership, and firm size to real earnings management. This research uses the method of multiple linear regression analysis, using data from the Indonesia Stock Exchange with samples of 156 companies for the period 2012 - 2014. Empirically, it was found that the debt covenant was not affected to the real earnings management, while institutional ownership and firm size were affected to the real earnings management.

scholarly journals Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange

2017 ◽  
Vol 14 (4) ◽  
pp. 105-120 ◽  
Author(s):  
Yulia Saftiana ◽  
Mukhtaruddin ◽  
Krisna Winda Putri ◽  
Ika Sasti Ferina
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership

Earnings management (EM) is manipulation done by management in preparing financial statement in order to gain management advantages or to increase the firm value. EM can reduce the quality of financial statements because it does not show the real earning periodical. This research aims to identify the effect of good corporate governance (GCG) (institutional ownership, managerial ownership, frequency of board meetings, frequency of audit committee (AC) meetings), firm size, and leverage on the EM. Population comprises the companies in LQ 45 index of Iindonesia Stock Exchange (IDX) for the period 2010–2014. Samples of the research were taken using purposive sampling method, and the variables are tested using multiple linear regression analysis. The results of the research show that partially, only leverage has significant effect on EM, while institutional ownership, managerial ownership, frequency of board meeting, frequency of AC meetings, and firm size have no significant effect on EM, but all of the variables have simultaneously significant effect on EM. Limitations of the research are the only used 6 independent variables and 21 companies as samples of the research.

The Effect of Institutional Ownership, Managerial Ownership and Deferred Tax Expense on Earnings Management in Indonesia

2021 ◽  
Vol 1 (3) ◽  
pp. 243-250
Author(s):  
Indra Kusumawardhani ◽  
Sri Luna Murdianingrum
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Deferred Tax ◽  
Tax Expense

The goal of this research was to see how Institutional Ownership, Managerial Ownership, and Deferred Tax Expense affected Earnings Management. In this study, 811 non-financial businesses listed on the Indonesia Stock Exchange from 2017 to 2019 were used as a sample. The independent factors in this study were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Multiple linear regression analysis was used to analyze the data in this study. This study's findings suggest that institutional and managerial ownership have an impact on earnings management. The Variable for Deferred Tax Expenses has no effect.

scholarly journals Pengaruh Good Corporate Governance Dan Firm Size Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Non Keuangan Indeks LQ 45 Yang Terdaftar Di BEI Tahun 2013-2017)

2019 ◽  
Vol 3 (2) ◽  
pp. 79-101
Author(s):  
Faisal Suroto ◽  
Iwan Setiadi
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Good Corporate Governance

This study aims to determine the effect of Good Corporate Governance on profitability and company size. Good corporate governance in this study is proxied by independent board of commissioners, managerial ownership, institutional ownership, audit quality and Firm Size. Company profitability is measured by Return on Equity (ROE). This type of research is quantitative with a descriptive approach. The population in this study is the LQ45 non-financial company listed on the Indonesia Stock Exchange in 2013-2017. The sample selection technique is using purposive sampling. The type of data used is student data. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that simultaneous independent commissioner variables, managerial ownership, institutional ownership, audit quality and firm size have a significant effect on profitability. partially independent board of commissioner variables have a significant negative effect on priofitability. Managerial ownership does not have a significant effect on profitability. Institutional ownership has a significant positive effect on profitability. Audit quality does not have a significant effect on profitability, Firm size does not have a significant effect on profitability.

scholarly journals Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value?

2019 ◽  
Vol 6 (2) ◽  
pp. 8 ◽  
Author(s):  
I Putu Edi Darmawan ◽  
Sutrisno T ◽  
Endang Mardiati
Keyword(s):  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Real Earnings Management ◽  
Analysis Tool ◽  
Negative Effect

This study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. The analysis technique used is multiple linear regression analysis. The research samples were manufacturing firms listed on the Indonesia Stock Exchange during the period of 2013 to 2017. The analysis tool used is Multiple Linear Regression. The test results showed that accrual earnings management measured by discretionary accruals did not affect on value of the firm. Real earnings management was found to have a negative effect on firm value.

scholarly journals Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance

2017 ◽  
pp. 117
Author(s):  
Retta Merslythalia ◽  
Mienati Somya Lasmana
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.

scholarly journals Pengaruh Komite Audit dan CEO Tenure Terhadap Kualitas Laporan Keuangan

Wahana ◽  
2020 ◽  
Vol 23 (2) ◽  
pp. 260-272
Author(s):  
S Sumayyah ◽  
Nanda Ladepi
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Management Practices ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Real Earnings Management ◽  
Fiscal Year ◽  
Ceo Tenure ◽  
Result Show

This study investigates the effect of committee audit on the quality of financial statements with proxies of real earnings management, and CEO tenure involvement in real earnings management for firms listed in Indonesia Stock Exchange (IDX). The study uses a  sample of 265 observation of publicly listed companies on the IDX for the fiscal year that ends on December 31, 2017 through 2019. The data analysis technique used is multiple linear regression analysis using eviews statistic. The result show that  audit committee negatively affects real earnings management while CEO tenure positively affects real earnings management practices.

scholarly journals FACTORS AFFECTING THE QUALITY OF PROFIT IN INDONESIA BANKING COMPANIES

2017 ◽  
Vol 8 (1) ◽  
pp. 30
Author(s):  
Ardik Rahmat Kurniawan ◽  
Muhammad Khafid
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Quality Data ◽  
Managerial Ownership ◽  
Profit Growth

<p>The aim of this research is to prove empirically the influence of Managerial Ownership, institutional ownership, profit growth, liquidity, and firm size on profit quality. Data that used to this research is secondary data and that data are taken from the official website of Indonesia Stock Exchange. The populations of this research are all of Banking Companies that list on Indonesia Stock Exchange (BEI) year 2012-2014 that numbered 42 companies. The samples that used to this research are 48 unit of analysis, with method of choosing the samples is purposive sampling technique. The analysis method used for this research is multiple linear regression analysis that analyzed with SPSS 21 program. The result shows that variable of institutional ownership and firm size influence on profit quality. Whereas managerial ownership, profit growth and liquidity does not affect to profit quality.</p>

scholarly journals ANALISIS PENGARUH KINERJA LINGKUNGAN, MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2016 ◽  
Vol 9 (2) ◽  
pp. 147-171
Author(s):  
Melvin Julianto ◽  
Julianti Sjarief
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Environmental Disclosure ◽  
Discretionary Accrual ◽  
The Relationship

The purpose of this study is to analyze the effect of environmental performance, earnings management, firm size, and profitability to environmental disclosure. This study uses descriptive analysis and multiple linear regression analysis to examine the relationship between independent and dependent variable on 42 manufacuture companies listed in Indonesia Stock Exchange period 2011-2013. Environmental performance is measured using PROPER; earnings management is measured using discretionary accrual model Kothari et al. (2005); firm size measured using Log10 of total assets; profitability is measured using ratio of profit margin; environmental disclosure measured using  Patten (2002) environmental disclosure item. This study found that environmental performance and firm size have impact on environmental disclosure. However earnings management and profitability have no impact on environmental disclosure.

scholarly journals PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

2018 ◽  
Vol 1 (2) ◽  
pp. 1
Author(s):  
Amalia Indah Fitriana
Keyword(s):  
Earnings Management ◽  
Information Asymmetry ◽  
Correlation Coefficient ◽  
Firm Size ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Test Analysis

This study aims to analyze the influence of information asymmetry and firm size on earnings management.In this study the object of research is the Indonesia Stock Exchange. Indonesia Stock Exchange (IDX) or can also called Indonesia Stock Exchange (IDX). Form data in this research is quantitative data. The data used in this research is the company's financial report along with independent auditor's report on the consumer goods industry in IDX period 2011-2015. The sample is determined by purposive sampling. Data analysis methods used consist of descriptive statistical analysis, classical assumption test analysis, multiple linear regression analysis, coefficient of determination and correlation coefficient, and hypothesis test.Based on the results of research show the value of correlation coefficient (R) of 0.230. From the calculation results can be concluded the relationship between variables Asymmetry Information (X1), and Company Size (X2) to variable Management Profit (Y) is weak and positive. While the value of coefficient of determination (R2) seen from Adjusted R Square shows the value of 0.039 or 3.9%. Hypothesis test results show the sign value of 0,048 that information asymmetry significant effect on earnings management. The firm size variable shows a sign value of 0.98 that firm size has no significant effect on earnings management. While testing simultaneously shows sign value of 0.028 that information asymmetry and firm size together have significant effect to earnings management. Keywords: information asymmetry, firm size, earnings management 

Pengaruh Ukuran Perusahaan, Leverage, Kepemilikan Institusional Dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufakture Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017

2020 ◽  
Vol 6 (2) ◽  
pp. 181-196
Author(s):  
Selly Towira ◽  
Mesrawati ◽  
Dessika Kosasih ◽  
Devi Chandra ◽  
Andriany Layandy ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Manufacture Sector ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of Firm Size, leverage, Institutional Ownership, and GCG disclosure on CSR on Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. The used of mixed methods. Types of research are descriptive and explanatory survey. The overall population in this study were 51 Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017 and 18 companies used as samples. Classis assumtion  test used before multiple linear regression analysis methods. The results of this studies indicate Firm Size negatively affect on the CSR disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. Leverage, Institutional Ownership, and GCG has positive influence on the CSR disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. Is study are classic assumption test and hypothesis testing with multiple regression analysis. The results of this study indicate that firm size, leverage, institutional ownership and GCG has positive influence on the CSR disclosure disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017.

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