Pengaruh Kualitas Audit, Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia Tahun 2016-2018

The existence of earnings information that is needed in the financial statements can be targeted by parties who are not responsible for carrying out earnings management practices. There are several factors that can present earnings management practices, namely audit quality, company size and leverage. This study discusses the evaluation of quality, company size and leverage on earnings management in banking companies listed on the Indonesia Stock Exchange in 2016-2018. By using 117 samples of annual financial statements or financial statements of companies listed on the Indonesia Stock Exchange. Tests carried out using multiple linear regression. Regression results indicate the results of quality audits and firm size significantly influence earnings management. Meanwhile, leverage is not significant to earnings management. It is expected that the results of this study can add insight for users of financial statements to pay attention to audit quality and company size to avoid earnings management practices.

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Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v10i2.993 ◽

2019 ◽

Vol 10 (2) ◽

pp. 138-149

Author(s):

Intan Paulina Lubis ◽

Lailah Fujianti ◽

Rafrini Amyulianthy

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Company Size ◽

Panel Data Regression ◽

Data Regression ◽

Size Firm

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management

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Tax Aggressiveness in Manufacturing Companies in Indonesia

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v22i1.1102 ◽

2021 ◽

Vol 22 (1) ◽

Author(s):

Fuad Hasyim ◽

Adhi Kresna Jiwayana

Keyword(s):

Panel Data ◽

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Financial Statements ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Regression Approach

This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.

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THE EFFECT OF PROFIT GROWTH, FIRM SIZE, AND LIQUIDITY OF EARNINGS QUALITY

Jurnal Ekonomi dan Manajemen ◽

10.30650/jem.v14i2.1316 ◽

2020 ◽

Vol 14 (2) ◽

pp. 260-268

Author(s):

Hairul Anam ◽

Afrohah Afrohah

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Firm Size ◽

Stock Exchange ◽

Earnings Quality ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Purposive Sampling ◽

Profit Growth

This study aimed to examine the effect of profit growth, firm size, and liquidity to the earnings quality. This study uses secondary data from the financial statements of pharmaceuticals published by Indonesia Stock Exchange during 2013 to 2017. Sampling technique by using purposive sampling. The sample in this study is pharmaceuticals company listed in Indonesia Stock Exchange as many as 7 companies. Method of data were analyzed by multiple linear regression. The result of partially test shows that profit growth and firm size had effect to earnings quality, and the liquidity had not effect to earnings quality. However, the result of simultaneously test show that profit growth, firm size, and liquidity had effect to earnings quality.

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PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN ALIRAN KAS DARI AKTIVITAS OPERASI TERHADAP PRAKTIK EARNINGS MANAGEMENT

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v11i1.1079 ◽

2018 ◽

Vol 11 (1) ◽

Author(s):

Kenny Ardillah

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Management Practices ◽

Audit Quality ◽

Stock Exchange ◽

Size Composition ◽

Cash Flows ◽

Company Size ◽

Financial Expertise ◽

Operating Activities

This research examines good corporate governance characteristic such as board of commissioner size, composition of independent commissioner board, committee audit size, composition of independent committee audit, number of committee audit meeting, committee audit financial expertise, and audit quality and also company characteristics such as company size and cash flows from operating activities that affect earnings management practices. his research samples is focused on manufacturer companies listed in Indonesia Stock Exchange for period 2011 – 2014 with total 154 data used in this research. The result of this research is composition of independent commissioner board and company size had positively influence towards earnings management practices. Cash flows from operating activities had negatively influences towards earnings management practices. Commissioner board size, committee audit size, composition of independent committee audit, number of committe audit meeting, committee audit financial expertise, and audit quality had no influence towards earnings management practices. Keywords : Corporate Governance, Earnings Management, Company Size, Cash Flow From Operating Activities

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

Jurnal Keuangan dan Bisnis ◽

10.32524/jkb.v16i2.408 ◽

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.

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PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP LAMA WAKTU LAPORAN AUDIT

Equity ◽

10.34209/.v19i1.477 ◽

2016 ◽

Vol 19 (1) ◽

pp. 68

Author(s):

Syifa Tamara Putri ◽

Samin Samin

Keyword(s):

Linear Regression ◽

Real Estate ◽

Multiple Linear Regression ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Z Score ◽

Audit Report ◽

Significance Level ◽

Outlier Test

This study aims to test and provide empirical the effect of profitability, leverage and firm size of the audit report lag. The population in this study is a sub company property and real estate sectors listed on the Indonesia Stock Exchange 2012-2014. Sample of 34 companies was selected by purposive sampling method. The data used in this study as much as 102 samples. This study uses several stage of calculation, using outlier test that is by converting the data into a standardized score or so-called z-score. After going through the process of outlier samples were chosen in this study to 93 samples. Analysis of the data using multiple linear regression with a significance level of 5% and determine the hypothesis used t test and f test. The results test showing that profitability, leverage and firm size are simultaneous positive and significant effect on audit report lag. The results test this study indicate that profitability has significance on audit report lag are partial. Meanwhile leverage and firm size has no significance on audit report lag

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

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.4869 ◽

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

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.

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Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

Jurnal Riset Akuntansi ◽

10.34010/jra.v12i1.2668 ◽

2020 ◽

Vol 12 (1) ◽

pp. 42-52

Author(s):

Farida Nur Soleh Widiasari ◽

Yuli Chomsatu Samrotun ◽

Suhendro Suhendro

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Sample Selection ◽

Investment Decisions ◽

Secondary Data ◽

Financial Statements ◽

Total Sample ◽

Manufacturing Companies ◽

Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

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

Jurnal Ekobis : Ekonomi Bisnis & Manajemen ◽

10.37932/j.e.v8i2.40 ◽

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.

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

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2015.101.352 ◽

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,

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