scholarly journals MANAJEMEN LABA PADA PERUSAHAAN DENGAN KELUARGA SEBAGAI PEMILIK ULTIMAT

2017 ◽  
Vol 15 (2) ◽  
pp. 17
Author(s):  
Eni Indriani ◽  
Yusli Mariadi ◽  
Robith Hudaya
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Annual Report ◽  
Stock Exchange ◽  
Family Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Management Behavior ◽  
Control Variables ◽  
The Family

The objective of this study is to determine the influence of family ownership on the earnings management with leverage and firm size as control variables. This study focused on manufacturing companies which has family as the ultimate owner of the company. The sample of this stuacturing companies listed in the Indonesia Stock Exchange and published its annual report during 2008-2014 period. The findings of this research indicated that family ownership has influence on the behavior of earnings management in companies with family as ultimate owner, which means that the percentage of shares owned by the family affect the magnitude of earnings management conducted by the company. The results also show that leverage has no effect on the behavior of earnings management in companies with family as ultimate owner, meaning the financing ratio that comes from the ratio of debt to equity can not affect the magnitude of earnings management conducted by the company. Lastly, company Size was found to have influence on earnings management behavior, which means that the size of firm can affect the the magnitude of earnings management conducted by the company. Keywords: earnings management, family ownership, leverage, company size

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.

scholarly journals PENGARUH KECAKAPAN MANAJERIAL, PENERAPAN CORPORATE GOVERNANCE, KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2015-2017)

2019 ◽  
Vol 5 (2) ◽  
pp. 165
Author(s):  
Binsar Simajuntak ◽  
Lucky Amirullah Anugerah
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Company Size ◽  
Manufacturing Companies ◽  
Managerial Skills ◽  
Positive Effect

<p><em><span style="font-size: medium;">The purpose of this study was to examine the effect of Managerial Skills, Corporate Governance, Bonus Compensation, Leverage on Earnings Management with Company Size as a moderating variable. Managerial ownership is measured using Confirmatory Factor Analysis, Corporate Governance is measured based on the Asean Corporate Governance Balance Scorecard, Bonus Compensation is measured by the company's dummy compensation bonus, Leverage is measured using the debt to equity ratio, Company Size is measured using Log Natura of total assets, and Profit management is measured by using the Stubben model with the Conditional revenue model proxy.Hypothesis testing is done by using multiple regression models by first performing a classic assumption test. The population and sample used in this study were 80 companies with a total of 181 observation samples of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results of this study are (1) Managerial skills do not have a positive effect on earnings management (2) Corporate governance does not negatively affect earnings management (3) Bonus compensation has a positive effect on earnings management (4) Leverage has a positive effect on earnings management (5) Size company has a negative effect on earnings management (6) Company size does not weaken the positive influence of managerial skills on earnings management (7) Firm size does not weaken the negative influence of corporate governance on earnings management (8) Firm size weakens the positive effect of bonus compensation on earnings management (9) Company size weakens the positive influence of leverage on management.</span></em></p>

scholarly journals PENGARUH AGGRESIVITAS PAJAK, KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR TAHUN 2012-2014

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Ernie Riswandari
Keyword(s):  
Stock Exchange ◽  
Family Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Independent Variables ◽  
The Family ◽  
Key Word ◽  
Regression Test ◽  
Debt Policy

<p>This study examined the policy of the variables affecting debt is aggresivitas tax enterprises.At the family ownership and the size of the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014 . This research is a quantitative study using regression test is intended to test the effect of independent variables on the dependent variable. Based on these data and if the data that has been done shows that the family ownership has a positive and significant impact on the debt policy. While aggresivitas tax and company size affect positively but not significant.</p><p><br />Key Word : debt policy , family ownership, tax aggressiveness, the size of the company</p>

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 Analisis Faktor yang Mempengaruhi Earning Management di Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2015-2019

Horizon ◽  
2021 ◽  
Vol 1 (4) ◽  
pp. 733-747
Author(s):  
Geni Ramadhani ◽  
Citra Ramayani ◽  
Nilmadesri Rosya
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Firm Size ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Consumer Goods Industry

This study aims to analyze: The effect of profitability, leverage, company size, managerial ownership, free cash flow on earnings management in manufacturing companies in the consumer goods industry listed on the IDX in 2015-2019. Earnings management is measured by discretionary accruals with the modified Jones model. The population in this study were all manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange with a sample size of 13 companies. The data used in this study are data on manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2015-2019 using panel data regression. The results of this study indicate that profitability has no significant effect on earnings management. Leverage has a significant effect on earnings management. Firm size has no significant effect on earnings management. Managerial ownership has a significant effect on earnings management. Free cash flow has no significant effect on earnings management. Profitability, leverage, firm size, managerial ownership, free cash flow simultaneously have a significant effect on earnings management.Keywords: Profitability, Leverage, Company Size, Managerial Ownership, Free Cash Flow and Earnings Management

scholarly journals PENGARUH ASIMETRI INFORMASI, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

AJAR ◽  
2021 ◽  
Vol 4 (02) ◽  
pp. 187-204
Author(s):  
Fionissa Noor Rizki
Keyword(s):  
Earnings Management ◽  
Information Asymmetry ◽  
Firm Size ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This study aims to investigate the effect of information asymmetry on earnings management, investigate the effect of leverage on earnings management, investigate the effect of firm size on earnings management, and investigate the effect of profitability on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used was selected by the purposive sampling method and used secondary data in the form of an annual report. The analytical method used is multiple linear regression analysis to analyze the dependent variable, earnings management, and the independent variables are information asymmetry, leverage, firm size, and profitability. The results showed that information asymmetry did not have a significant impact on earnings management, but leverage, firmsize, and profitability had a positive and significant impact on earnings management.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Dendi Purnama
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Size ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study aims to analyze the effect of profitability, leverage, firm size, institutional ownership and managerial ownership of earnings management. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2015. The sample in this study as many as 47 companies for 6 years.The result of analysis shows that profitability have a significant positive effect to earnings management, firm size and managerial ownership negatively affect earnings management, while leverage and institutional ownership have no effect to earnings management. While jointly shows that the variable profitability, firm size, leverage, institutional ownership and managerial ownership have a significant effect on earnings management. Keywords: Profitability, Leverage, Company Size, Institutional Ownership, Managerial Ownership and Profit Management,

scholarly journals The Effect Of Information Asymmetry, Company Size And Managerial Ownership On Income Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange)

2021 ◽  
Vol 19 (1) ◽  
pp. 62
Author(s):  
Farid Addy Sumantri ◽  
Agus Kusnawan ◽  
Rr. Dian Anggraeni
Keyword(s):  
Earnings Management ◽  
Information Asymmetry ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Management Ownership

Earnings Management is the action of a manager by presenting reports that increase or decrease profit for the current period of the business unit for which is responsible, without causing an increase or decrease in the unit's long-term economic profitability. The purpose of this study was to examine the effect of information asymmetry, Company Size and Management ownership of Earnings Management in various industry sector companies listed on the Indonesia Stock Exchange 2017-2019. The sample used in this study consisted of 93 samples of various industrial, basic and chemical sector companies listed on the Indonesia Stock Exchange during the 2017- 2019 periods. The sample was selected using purposive sampling method. Earnings management is proxied by Discretionary Accrual using the Modified Jones Model. The data analysis method used in this research is multiple linear regression analysis. The results showed that information asymmetry has an effect on earnings management, firm size has no effect on earnings management, and management ownership has no effect on earnings management. The results of this study also prove that simultaneously information asymmetry, firm size and managerial ownership have an effect on earnings management

The Influence of Capital Structure, Growth, Company Size to Profitability and Company Value of Manufacture Firms Listed in Indonesia Stock Exchange

2019 ◽  
Vol 1 (3) ◽  
pp. 66-78
Author(s):  
Bernon Sampe Tondok ◽  
Cepi Pahlevi ◽  
Andi Aswan
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Positive Impact ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Descriptive Research ◽  
Company Value ◽  
Quantitative Descriptive ◽  
Company Growth

This study examines the effect of capital structure, company growth, company size on profitability and company value the cases of manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative descriptive research using path analysis. Classical assumption evaluations are conducted comprising of normality, linearity, autocorrelation, multicollinearity, and heteroscedasticity test. The sample is 33 manufacturing companies listed on the Indonesia Stock Exchange from period 2013 – 2017. The results of the study found that there was a positive impact of capital structure, company growth, firm size on profitability and value of manufacturing companies.

STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING. (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2018).

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Anindiya Mustika Gunarwati ◽  
Siti Maryam ◽  
Sudarwati Sudarwati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Manufacturing Companies ◽  
Descriptive Research ◽  
Company Value ◽  
Quantitative Descriptive

The purpose of this study was to determine the effect of Capital Structure and Firm Size on Firm Value with Profitability as Intervening Variables. (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange for the 2016-2018 Period). This research uses quantitative descriptive research type. Sample 27 companies using Purposive sampling technique. The analysis method uses path analysis with SPSS software version 21.Based on the test result min this study that the variable capital structure and company size have a positive and significant effect on profitability. Capital structure has no effect on firm value, firm size and profitability affect company value, and profitability is able to mediate the effect of capital structure and firm size on firm value. Keywords: capital structure, company size, profitability and firm value.

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