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

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

scholarly journals Effect of Firm Size Firm Growth Firm Age and Independent Commissioner on Intellectual Capital Disclosure in Banking Companies Listed on the Indonesia Stock Exchange in the period 2014 – 2018

Academia Open ◽  
2021 ◽  
Vol 3 ◽  
Author(s):  
Lailatul Khosi'ah ◽  
Sriyono
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Intellectual Capital ◽  
Firm Growth ◽  
Stock Exchange ◽  
Financial Statements ◽  
Firm Age ◽  
Panel Data Regression ◽  
Data Regression ◽  
Size Firm

The purpose of the study was to determine and analyze the effect of Firm Size, Firm Growth, Firm Age and Independent Commissioner on Intellectual Capital Disclousure partially and simultaneously to determine a model that can be used to measure Intellectual Capital Disclousure in companies by using panel data regression in Registered Banking companies on the Indonesia Stock Exchange. This study applies quantitative method and the object of this research is done by population and sample randomly (purposive sampling), which are 11 consumer goods companies that were Listed on the Indonesia Stock Exchange in the period 2014 - 2018. The technique of collecting data used annual financial statements from the period 2014 - 2018 and analysis used panel data regression method with common model approach using Eviews 9 program.The results of this study showed that simultaneously and partially variables Firm Size, Firm Growth, Firm Age and Independent Commissioner have a significant effect on Intellectual Capital Disclousure

scholarly journals DAMPAK MANAJEMEN LABA TERHADAP PERENCANAAN PAJAK DAN PERSISTENSI LABA

2017 ◽  
Vol 17 (2) ◽  
pp. 192
Author(s):  
Nila Trisna Trisna Syanthi ◽  
Made Sudarma ◽  
Erwin Saraswati
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Control Variable ◽  
Secondary Data ◽  
Tax Planning ◽  
Real Earnings Management ◽  
Earnings Persistence ◽  
Panel Data Regression ◽  
Data Regression

This study aims to examine the effect of earnings management on tax planning and earnings persistence using firm size as a control variable. The analytical method used is panel data regression using secondary data from the Indonesia Stock Exchange. The sample consists of 40 manufacturing firms in period of 2006-2010. The test results found that both real earnings management and accrual earnings management increase earnings persistence, while tax planning does not affect earnings persistence. Firms do real earnings management through the manipulation of sales and reduction of discretionary expenses to influence earnings persistence, while overproduction does not affect earnings persistence. In addition, the firms do not perform earnings management in tax planning. The firms that perform earnings management would have more persistent earnings than firms that do not perform earnings management. The larger the firm size, the more persistent the earnings. This study supports the agency theory which explains that earnings management is done by signaling motivation.

scholarly journals Analisis Faktor yang Mempengaruhi Perataan Laba

2020 ◽  
Vol 16 (1) ◽  
pp. 31-38
Author(s):  
Ridwan Ridwan ◽  
Fransiska Fransiska
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Income Smoothing ◽  
Company Size ◽  
Financial Leverage ◽  
Panel Data Regression ◽  
Data Regression ◽  
Data Source

This study aims to examine the influence of factor analysis i.e. profitabilty, financial leverage, company size, public shareholders and liquidity on the income smoothing praxis of coal's sub-sector firm listed on the Stock Exchange in the 2013-2017 years. This research is a associative type. The data source used is secondary data in the form of the company's financial statements. The sampling technique used was purposive sampling, and samples of six coal's sub-sector firms. The data analysis method uses descriptive statistics analysis, panel data regression, the classical assumption test and hypotesis test. The results showed that income smoothing praxis can be influenced by profitabilty, financial leverage, company size, public shareholders and liquidity  both simultaneously and partially.

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

2020 ◽  
Vol 16 (1) ◽  
pp. 85-95
Author(s):  
Oma Romantis ◽  
Kurnia Heriansyah ◽  
Soemarsono D.W ◽  
Widyaningsih Azizah
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Tax Rates ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

scholarly journals MODAL INTELEKTUAL, KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN

2020 ◽  
Vol 12 (1) ◽  
pp. 15-24
Author(s):  
Nurramayuningsih Nurramayuningsih ◽  
Mujibah A. Sufyani
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression

Knowledge and intangible assets become the important source of competitive advatage for company (knowledgw-based economy). The study aims was to investigate the effect of intellectual capital, institutional ownership to profitability and firm value. Sample used were 6 manufacturing companies of sub sectors consumer goods industry listed on the Indonesia Stock Exchange from 2012 to 2017, with purposive sampling, secondary data, and panel data regression analysis. The results indicated that simultaneous intellectual capital and institutional ownership affected financial performance. Partially intellectual capital had a positive and significant effect on financial performance, but institutional ownership did not have significant effect. Financial performance has a positive and significant effect on firm value. Intelectual capital had an important roles to increase performance and value of the firm.

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

2020 ◽  
Vol 1 (01) ◽  
pp. 56
Author(s):  
Rodhiya Maulidah ◽  
Rahmat Agus Santoso
Keyword(s):  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Earnings Information

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.

scholarly journals Analisis Faktor-faktor yang Berpengaruh terhadap Pelaporan Keuangan [Studi Empirik di BEI Periode 2014-2016]

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Mario Kristop Jaori, Mulyani
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Sufficient Evidence ◽  
Company Size ◽  
Size Firm ◽  
Positive Effect

Timeliness is the availability of information to the decision maker when needed before the information loses power to influence the decision. If there is an unnecessary delay in financial reporting, the financial statements will lose their relevance. The purpose of this research is to know the empirical evidence of the influence of Profitability, Solvability, Company Size, Firm Size, and Age of Company to the timeliness of financial reporting to property and real estate companies listed on Indonesia Stock Exchange (BEI) in 2014-2016. This research uses logistic regression analysis method. The data used are secondary data taken through observation techniques. The sampling technique used is non probability, that is purposive sampling method. The result of logistic regression shows that profitability, solvability, and firm size have significant effect to timeliness. While the firm size and age of the company has no significant effect on timelinessThis study resulted in the conclusion that There is sufficient evidence of profitability (ROA) have a significant positive effect on timeliness. The result of Solvability (DER) and the Company's size on timeliness can not be concluded. There is not enough evidence of Firm Size has significant effect on timeliness. And, There is not enough evidence Company Age has significant effect on timeliness.Keywords : Timeliness, Profitability, Solvability, Company Size, Firm Size, Company Age

scholarly journals PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

2018 ◽  
Vol 2 (3) ◽  
pp. 129-150
Author(s):  
Dea Safitri Ayu Lestari ◽  
Ia Kurnia ◽  
Yuniati Yuniati
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Company Size ◽  
Manufacturing Companies

This research was conducted to see the effect of tax planning and company size on earnings management (Empirical Study on Company MAnufacturing Listed In Indonesia Stock Exchange). The factors tested in this study are tax planning and company size as independent variables and earnings management as the dependent variable.                This type of research is descriptive method of analysis and type of research is quantitative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2015-2017. Sampling technique in this study using purposive sampling technique, so that obtained the number of samples of 21 companies with the final data amounted to 63 financial statements. Sources of data in this study are secondary data downloaded through www.idx.co.id and corporate website each in the form of annual financial statements of the company for 3 years in the period 2015 to 2017. Data analysis techniques in this study using multiple linear regression analysis.                 The results of this study indicate that simultaneously tax planning and the size of the company have a significant influence on the earings management in manufacturing companies listed on the Indonesia Stock sExchange for the 2015-2017 period.

scholarly journals ANALYSIS OF PROFIT GROWTH, PROFITABILITY, CAPITAL STRUCTURE, LIQUIDITY AND COMPANY SIZE OF PROFIT QUALITY

2020 ◽  
Vol 3 (1) ◽  
pp. 12
Author(s):  
Mohamad Zulman Hakim ◽  
Yuyun Naelufar
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Sampling Technique ◽  
Company Size ◽  
Time Period ◽  
Panel Data Regression ◽  
Data Regression ◽  
Independent Variable

The purpose of this study is to examine the effect of earnings growth, profitability, capital structure, liquidity and company size on earnings quality in companies of Basic and Chemical Industries Listed on the Indonesia Stock Exchange (IDX). The time period of the study is 5 years, namely the 2014-2018 period.The population in this study includes all basic and chemical industry companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling technique. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results of the study simultaneously showed that the independent variable affected earnings quality. While partially, company size, profitability, liquidity and company size variables have no effect on earnings quality, but capital structure variables that are proxy by leverage have a positive effect on earnings quality.

scholarly journals Pengaruh Kepemilikan Manajerial, Proporsi Dewan Komisaris, Independensi

2017 ◽  
Vol 4 (4) ◽  
pp. 324
Author(s):  
Idzal Dwi Nantyah ◽  
Nisful Laila
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Audit Committee ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Data Regression ◽  
Regression Techniques

The aim of this study was to determine the effect of good corporate governance,growth of sales, and firm size on ROE of BUMN firm that listed ISSI Period 2011-2014. The method used is quantitative method with panel data regression techniques. The data used is secondary data by collecting data annual financial statements of BUMN firms that listed in ISSI period 2011-2014. Panel data regression conducted showed that managerial ownership (X1) negative and significant impact on ROE, the proportion of commissioners positive and significant impact on ROE (X2), the independence of audit committee (X3) negative and significant impact on ROE, growth of sales (X4) positive and significant impact on ROE, firm size (X5) positive and significant impact on ROE as well as managerial ownership, the proportion of commissioners, the independence of audit committee, growth of sales, and firm size simultaneously affect ROE of BUMN firms period 2011-2014.

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