scholarly journals PENGARUH FIRM SIZE DAN GROWTH PADA MANAJEMEN LABA

2019 ◽  
Vol 22 (1) ◽  
pp. 186-197
Author(s):  
Laras Pangesti
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Size Growth ◽  
Negative Effect

This study aims to determine the effect of Firm Size and Growth on earnings management in manufacturing companies listed on the IDX. Quantitative research using 30 respondents and purposive sampling methods, namely (1) Manufacturing Companies that have been listed on the Indonesia Stock Exchange that have submitted audited financial statements and notes to the financial statements as of December 31, according to the research period. (2) Companies that submit complete data in accordance with the information needed, namely Firm Size, Growth and Profit Management. And using secondary data is the financial statements of manufacturing companies that meet the purposive sampling requirements that are analyzed using multiple linear regression with SPSS version 22. The results of this study indicate (1) Firm Size has a significant negative effect on earnings management, (2) Growth has no effect on profit management. Benefits of research, (1) For practitioners, input for investors in investing in the capital market is also a reference to make a healthy company with this research. (2) For Theoretical, Add insight into Firm Size, Growth and Earnings Management.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 34
Author(s):  
Tri Setyaningsih ◽  
Titiek Puji Astuti ◽  
Yunus Harjito
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

scholarly journals PENGUNGKAPAN SOSIAL, DIVERSIFIKASI PERUSAHAAN, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI

2017 ◽  
Vol 20 (1) ◽  
pp. 70 ◽  
Author(s):  
Dwi Ermayanti
Keyword(s):  
Earnings Management ◽  
Annual Report ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Corporate Diversification ◽  
Manufacturing Companies ◽  
Purposive Sampling

Penelitian ini bertujuan untuk mengetahui pengaruh Pengungkapan Sosial, Diversifikasi Perusahaan dan Kompensasi Bonus baik secara bersama sama (Simultan) maupun individu (Parsial) terhadap terhadap Manajemen Laba pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Data dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan dan Laporan Tahunan perusahaan dalam Indonesia Stock Exchange (IDX). Populasi dalam peneltian ini yaitu perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012– 2014 yaitu sebanyak 141 tiap tahunnya dengan pengambilan sampel secara purposive sampling dan diperoleh sampel sebanyak 33 perusahaan tiap tahunnya. Metode analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis regresi linier berganda guna menguji hipotesis yang ada dengan menggunakan program SPSS versi 16. Dari hasil penelitian menunjukkan bahwa tidak semua variabel bebas yang digunakan dalam penelitian ini memiliki pengaruh signifikan terhadap Manajemen LabaThis study aims to determine the effect of Social Disclosure, Corporate Diversification and Compensation Bonuses both together (simultaneous) or individually (Partial) against the Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2012-2014. The data in this research is secondary data obtained from the financial statements and the Annual Report of companies in Indonesia Stock Exchange (IDX). The population in this research is manufacturing companies listed in Indonesia Stock Exchange in the year 2012-2014 as many as 141 each year with sampling purposive sampling and obtained a sample of 33 companies each year. Methods of data analysis used in this study were using multiple linear regression analysis to test hypotheses using SPSS version 16. The results showed that not all independent variables used in this study had a significant influence on Earnings Management.

scholarly journals PENGARUH REPUTASI AUDITOR TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2017 ◽  
Vol 2 (2) ◽  
pp. 244
Author(s):  
Agus Tri Mulyono
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Observation Data ◽  
Manufacturing Companies ◽  
Control Variables ◽  
Book Value ◽  
Negative Effect

ABSTRACK The purpose of this study is to examine the effect of the auditor's reputation on earnings management and to examine the effect of the auditor's reputation on earnings management moderated by corporate governance. This study uses three control variables, namely firm size, leverage and market to book value. The data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. By using purposive sampling, this study uses 109 sample companies with a period of 3 years, resulting in 327 years of observation. Data analysis method used in this research is Simple Linear Regression with Ordinary Least Squared (OLS) and Moderating Regression Analysis (MRA) approach. The results showed that the auditor's reputation had a significant negative effect on earnings management and Corporate Governance had no effect as moderator of earnings management. Of the three control variables used in this study, only leverage (DER) has an effect on earnings management, while the other two variables ie firm size and market to book value have no effect

scholarly journals PENGARUH MANAJEMEN LABA, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS, CAPITAL INTENSITY, DAN LIKUIDITAS TERHADAP TAX AGGRESSIVENESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

2018 ◽  
Vol 11 (2) ◽  
Author(s):  
Leem Sufia ◽  
Ernie Riswandari
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Control Variable ◽  
Secondary Data ◽  
Capital Intensity ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Result Show

<p><strong><em>ABSTRACT</em></strong><strong><em>:</em></strong><em> Taxes are the main source of state revenue. The greater amount of tax revenue attainment can support the national economy. However, on the other hand, taxes are a burden that can reduce income for taxpayer. This encourage taxpayer to make every effort to reduce the tax burden from legal tax planning to illegal. Excessive tax planning will result to tax aggressiveness. </em><em>This study aims to examine, analyse, and obtain empirical evidence about the effect of earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity to tax aggressiveness. This research is also to compare the result of prior researches. The population in this research is 144 manufacturing companies that listed in Indonesian Stock Exchange from 2012 to 2016. Sample consist of 51 manufacturing companies, selected using one of nonprobability sampling method, which is purposive sampling type. The data type is secondary data which collected from IDX website. The statistical method used in this research is multiple regression analysis. These results indicates that earnings management and profitability have a significant influence to tax aggressiveness. While the proportion of independent commissioners, capital intensity, dan liquidity have no influence toward tax aggressiveness. But, if earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity simultantly tested with the control variable which are size and leverage the result show that there is significant association with the tax aggressiveness</em><em>.</em><em></em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : </em><em>Tax aggressiveness, earnings management, proportion of independent commissioners, profitability, capital intensity, liquidity, size, leverage.</em><em></em></p><p><strong> </strong></p><p><strong>ABSTRAK:</strong> Pajak merupakan sumber utama penerimaan negara. Semakin besar jumlah penerimaan pajak maka dapat mendukung perekonomian nasional. Namun, di sisi lain, pajak merupakan beban yang dapat mengurangi penghasilan bagi wajib pajak. Hal ini mendorong wajib pajak untuk melakukan segala upaya untuk menekan beban pajak mulai dari perencanaan pajak yang legal hingga ilegal. Perencanaan pajak yang berlebihan akan menimbulkan agresivitas pajak. Penelitian ini bertujuan untuk menguji, menganalisis, dan memperoleh bukti empiris mengenai pengaruh manajemen laba, proporsi komisaris independen, profitabilitas, <em>capital intensity</em>, dan likuiditas terhadap <em>tax aggressiveness</em>. Penelitian ini juga membandingkan hasil dengan penelitian sebelumnya. Populasi dari penelitian ini adalah 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2016. Sampel terdiri dari 51 perusahaan manufaktur yang dipilih menggunakan salah satu metode <em>nonprobability sampling</em>, yaitu tipe <em>purposive sampling</em>. Tipe data adalah data sekunder yang diperoleh dari situs IDX. Metode statistik yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa manajemen laba dan profitabilitas berpengaruh signifikan terhadap <em>tax aggressiveness</em>. Sedangkan proporsi komisaris independen, <em>capital intensity</em>, dan likuiditas tidak berpengaruh terhadap <em>tax aggressiveness</em>. Namun, jika manajemen laba, proporsi komisaris independen, profitabilitas, <em>capital intensity</em>, dan likuiditas diuji secara bersama-sama dengan variabel kontrol, yaitu ukuran perusahaan dan <em>leverage</em> menunjukkan terdapat pengaruh terhadap <em>tax aggressiveness</em>.</p><p> </p><p><strong>Kata kunci</strong>: Agresivitas pajak, manajemen laba, proporsi komisaris independen, profitabilitas, <em>capital intensity</em>, likuiditas, ukuran perusahaan, <em>leverage</em>.</p>

scholarly journals PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA

2020 ◽  
Vol 8 (2) ◽  
pp. 102-116
Author(s):  
Enong Muiz ◽  
Heni Ningsih
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Tax Planning ◽  
Managerial Ownership ◽  
Company Size ◽  
Research Needs ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aims to determine the effect of tax planning, managerial ownership and company size on earnings management in the manufacturing companies of the automotive sub sector and components listed on the Indonesia Stock Exchange (IDX). Sampling in this study uses purposive sampling, namely the determination of samples based on certain criteria, the sample used is 4 (four) automotive sub sector manufacturing companies and components that have met the specified criteria. The results of this study indicate that partially tax planning has a positive and not significant effect on earnings management while managerial ownership and company size have a positive and significant effect on earnings management. However, simultaneous tax planning, managerial ownership and firm size have a positive and significant effect on earnings management. From the results of this study, researchers provide some suggestions for further research to get better results because the results obtained by researchers are still lacking and further research needs to be done.

ANALISIS PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 17 (2) ◽  
pp. 110
Author(s):  
Muhammad Farizal Gigih Putra Pratama ◽  
Indah Purnamawati ◽  
Yosefa Sayekti
Keyword(s):  
Environmental Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Significance Level

This study aims to test and analyze environmental performance and sustainability reporting disclosures in manufacturing companies listed on the Indonesia Stock Exchange. This study also aims to determine the effect of environmental performance and sustainability reporting disclosure on firm value. This research uses quantitative research using purposive sampling method. The analytical method used is multiple linear regression with a significance level of 5%. This research was conducted by selecting research data in accordance with the criteria of a sample of 17 manufacturing companies. The data used are secondary data, namely data obtained indirectly from original sources but through internet intermediary media in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange and references in the form of supporting books that relate to research. Keywords: Environmental Performance, Firm Value, Sustainability Reporting, Firm Value

scholarly journals Deteksi Potensi Resiko Kecurangan pada Laporan Keuangan dengan Menguji Pengaruh Kualitas Audit, Size, Leverage dan Financial target terhadap Manajemen Laba Riil

2018 ◽  
Vol 5 (2) ◽  
pp. 097-107
Author(s):  
Indarti .
Keyword(s):  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Industrial Specialization ◽  
Analysis Technique ◽  
Big Four

This study is purposed to detect the potential risk of fraud in financial statements by examining the influence of audit quality, firm size, leverage, and financial target on real profit management. Audit quality in this study is measured by grouping Public Accountant Office into Big Four and Non Big Four and Auditor industrial specialization. Firm size is measured using Total Assets, Leverage and Financial Targets. The data used in this research are secondary sourced from the financial statements of manufacturing companies listed in the Indonesia Stock Exchange during 2012-2014. Using purposive sampling, there will be taken some samples to use. Data analysis method used is multiple linear regression tests using SPSS version 20. The samples selected based on purposive sampling method with population of 134 companies and a sample of 21 companies. Analysis technique methods used are descriptive statistic analysis, classical assumption test, F-statistic hypothesis test to examine the influence altogether with 5% level of accountability, and to test the partial coefficient regression, we used t-statistic test. The results show that Audit Quality, Firm Size, Leverage and Financial Targets significant.ly influence the fraud on financial statements with Real Profit Management proxy. Mean while, Audit Quality and Leverage have partial significant influences on financial statements frauds.

scholarly journals Pengaruh Em, Size, Roe Dan Lev Terhadap Dpr Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016

2018 ◽  
Vol 23 (2) ◽  
Author(s):  
Rini Tri Hastuti
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Purposive Sampling

The purpose of this research is to examine the effect ofearnings management, firm size, return on equity and dividend payoutratio on manufacturing companies listed in the Indonesian Stock Exchange in 2014-2016.The sample was determined by purposive sampling method. The research conducted by taking 117 manufacturing companies. The result of this research showed that earnings management and firm size have no significant effect on dividend payoutratio, while return on equity and leverage have significant effect on dividend payoutratio.

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

2021 ◽  
Vol 7 (1) ◽  
pp. 56
Author(s):  
Erma Setiawati ◽  
Eskasari Putri ◽  
Nanda Devista Devista
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Logistic Regression Method

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profitabilas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 84 perusahaan manufaktur selama 3 tahun. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah metode regresi logistik. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.Kata kunci: profitabilitas, ukuran perusahaan, kepemilikan institusional, komite audit, ketepatan waktu pelaporan keuanganAbstractThis study aims to determine the effect profitability, firm size, institutional ownership and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. Sampling method used in this research is purposive sampling, so that obtained 84 manufacturing companies for period 3 years. Data used in the study is a secondary data. Analysis data technique used is logistic regression method. The result shows that profitability, firm size, institutional ownership and audit committee not significant to the timeliness of financial reporting.Keywords: profitability, firm size, institutional ownership, audit committee, timeliness of financial reporting

scholarly journals ANALISIS PENGARUH KOMPENSASI RUGI FISKAL, CORPORATE GOVERNANCE, RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2017

2021 ◽  
Vol 17 (1) ◽  
pp. 48-66
Author(s):  
Martha Nandana Ongkopranoto ◽  
Synthia Madyakusumawati
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Loss Compensation ◽  
Negative Effect

This study aims to determine the effect of fiscal loss compensation, corporate governance, return on assets, leverage, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Analysis of the data used is descriptive statistical analysis, classical assumption test, and hypothesis testing using the SPSS. The study using secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange and audited during 2013-2017. Based on the results of regression testing, it is known that the fiscal loss compensation variable has a negative effect, and return on assets has a positive effect on tax avoidance, while corporate governance, leverage, and firm size do not affect tax avoidance.

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