scholarly journals PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 6 (2) ◽  
pp. 203
Author(s):  
AKHMAD SIGIT ADIWIBOWO
Keyword(s):  
Data Analysis ◽  
Empirical Evidence ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earning Management ◽  
Leverage Effect ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Result Show

The purpose of this research to obtain empirical evidence effect EarningManagement, Size and Leverage effect to Stock Return and Dividend Policy can moderating effect Earning Management, Size and Leverage to Stock Return. The Population in this study are all maufacturing companies listed on the Indonesian Stock Exchange (BEI) the periode 2010-2012. Sampling method performed with purposive sampling method, the number of samples is 162 samples of 56 manufacturing companies. Data analysis used simple regresion analysis and moderated regression analysis.The result show that: (1) Earning Management is not significantly effect on Stock Return. (2) Dividen Policy able to significantly moderate the effect of Earning Management on Stock Return. (3) Size is significantly effect on Stock Return. (4) Dividen Policy is not able to significantly moderate the effect of Size on Stock Return. (5) Leverage is significantly effect onStock Return. (6) Dividen Policy able to significantly moderate the effect of Size on Stock Return.

scholarly journals Pengaruh Profitabilitas pada Kebijakan Dividen dengan Investment Opportunity Set sebagai Variabel Pemediasi

2020 ◽  
Vol 30 (1) ◽  
pp. 212
Author(s):  
Ida Ayu Nabila Meidyna ◽  
Made Mertha
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Investment Opportunity Set

The amount of dividends distributed to shareholders depends on the company's dividend policy. This study aims to obtain empirical evidence about the effect of profitability on dividend policy with an investment opportunity set as a mediating variable. This research was conducted at companies classified as LQ45 index on the Indonesia Stock Exchange. The sampling method used was purposive sampling to obtain 87 observations. Data analysis technique used is path analysis. Based on research results, it is known that profitability has a positive and significant effect on investment opportunity set. Profitability has a positive and significant effect on dividend policy. Investment opportunity set has a negative and significant effect on dividend policy. Investment opportunity set is able to mediate the effect of profitability on dividend policy.

scholarly journals KONVERGENSI IFRS, KUALITAS AUDIT, DAN MANAJEMEN LABA

2020 ◽  
Vol 27 (1) ◽  
pp. 1
Author(s):  
Fitri Ramadhani ◽  
Theresia Woro Damayanti
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Earnings Management ◽  
Sampling Method ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to analyzed how the IFRS convergence influence earnings management with audit quality as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2018 obtained using the purposive sampling method. The results of the study using panel data analysis showed that IFRS convergence negatively and significantly affected earnings management.This shows that the convergence of IFRS has an impact on the decline in earnings management practices. However, this study failed to prove audit quality as a moderating variable.

scholarly journals Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management

2020 ◽  
Vol 23 (3) ◽  
pp. 449
Author(s):  
Nurainun Bangun
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Bid Ask Spread

The purpose of this study was to determine the effect of bid ask spread, profitability, and free cash flow on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling with predetermined criteria. Earning management is determined by the accruals method. The results of this study stated that the bid ask spread did not have a significant effect on earnings management, while profitability and free cash flow had a significant effect on earnings management.

scholarly journals AUDIT COMMITTEE, CAPITAL STRUCTURE AND LIQUIDITY: INTERACTION AND IMPACT ON EARNINGS QUALITY

2021 ◽  
Vol 8 (1) ◽  
pp. 137
Author(s):  
Agoestina Mappadang
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Research Population

<p>The purpose of this research is to determine the effect of capital structure and liquidity on earnings quality with the audit committee as a moderating variable. <br />The research population was manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling of 144 companies. The sampling method used was purposive sampling and obtained 40 companies as a sample. The data analysis used was mulpiple regression and run under SPSS rogram. <br />The result shows that capital structure, liquidity, and committee audit silmutaneusly affect earnings quality. Partially, capital structure has negative significance effect on earnings quality, and liquidity has no significant effect on earnings quality. Meanwhile committee audit able to strengthen the effect of capital structure on earnings quality, and committee audit do not able to strengthen the effect of liquidity on earnings quality.</p>

scholarly journals EFFECTS OF CAPITAL STRUCTURE, PROFITABILITY AND FIRM SIZE TOWARDS EARNING MANAGEMENT IN MANUFACTURING COMPANIES

2020 ◽  
pp. 74-83
Author(s):  
Dian Primanita Oktasari
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Earnings Management ◽  
Random Sampling ◽  
Fixed Effects ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earning Management ◽  
Company Size ◽  
Manufacturing Companies

This study aims to examine the effect of capital structure, profitability and company size on earnings management. The population in this study is companies with manufacturing types listed on the Indonesia Stock Exchange in the period 2013 to 2017. Samples were obtained using a purposive random sampling method. Data analysis uses fixed effects. The results showed that the capital structure, profitability and size of the company affect earnings management

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, KINERJA, DAN RISIKO TERHADAP KOMPENSASI EKSEKUTIF

PARAMETER ◽  
2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Suroyo
Keyword(s):  
Data Analysis ◽  
Executive Compensation ◽  
Empirical Evidence ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Sample Data ◽  
And Performance

This study aimed to obtain empirical evidence about the influence of ownerhip structure, risk, and performance to the executive compensation. The population of this study was all banking industries are listed in Indonesia Stock Exchange (ISX) in 2011-2013. Sample of this study selected by used purposive sampling method. There are 35 banking industries each year which fulfilled criterion as the research sample. Data analysis was perform by used statistic program, Smart-PLS version 3.0. The result of this study showed that ownership structure had no significantly influence to the executive compensation of banking industries in Indonesia. Meanwhile, the performance and the risk significantly influence to the executive compensation of banking industries in Indonesia.

scholarly journals Analisis pengaruh financial leverage dan operating leverage terhadap stock return

INOVASI ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 53
Author(s):  
As'ad Syaifullah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Leverage Effect ◽  
Financial Leverage ◽  
Industrial Manufacturing ◽  
Analysis Technique ◽  
Operating Leverage

This study aimed to examine the effect of financial leverage and operating leverage on stock return. The population of this study were 135 industrial manufacturing company listed on the Indonesia Stock Exchange (IDX) with a sample of 11 companies during the years 2011-2015. This study used purposive sampling method. The data analysis technique used in this study is multiple regression analysis. The results of this study concluded that concludes that the financial leverage and operating leverage no significant effect on stock return. While partially operating leverage effect on stock return, but no effect of financial leverage on stock return.

scholarly journals Apakah Indeks Saham Syariah Indonesia (ISSO) Memediasi Pengaruh Nilai Tukar Terhadap Return Saham Syariah ?

2017 ◽  
Vol 4 (2) ◽  
pp. 185-199
Author(s):  
Sri Hermuningsih ◽  
Hanita Yuniati ◽  
Mujino Mujino
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Data Analysis ◽  
Real Estate ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Stock Index ◽  
Purposive Sampling ◽  
Period Data

This study aims to analyze the effect of Exchange Rate on Stock Return with Sharia Stock Index as Mediation. The population in this study is the sharia shares listing on the Indonesia Stock Exchange. Sampling using purposive sampling method, with criteria List of sharia firms in the Property and Real Estate sectors which are categorized as Sharia (ISSI) Index which is constant (fixed) during December 2015-May 2016 period. Data analysis using regression analysis. The result of the research shows that the exchange rate has an effect on the Return of Sharia Shares and Sharia Stock Index of Indonesia influential on Sharia Return Shares. Indonesia Sharia Stock Index is able to mediate between Exchange Rate and Sharia Return Shares Keywords : Nilai Tukar, Indeks Saham Syariah Indonesia, Return Saham Syariah.

scholarly journals KAJIAN EMPIRIS BEBAN PAJAK TANGGUHAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

InFestasi ◽  
2016 ◽  
Vol 12 (1) ◽  
pp. 55
Author(s):  
Reskino ◽  
Issan Chairul Imam
Keyword(s):  
Logistic Regression ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Earning Management ◽  
Purposive Sampling ◽  
Research Hypothesis ◽  
Result Show ◽  
Deferred Tax

<p><em>This study is aimed to investigate the influence of deferred tax and institusional ownership on earning management. This research used the sample of manufactur industries listed in Indonesian Stock Exchange during 2010-2013 period. The number of manufactur industries sampled in this study were 78 companies with 4 years observation. Based on purposive sampling method, sample consist of 312 financial statement in this research. Hypothesis in this research are tested by logistic regression analytical method.</em></p><em>Based on sample, the result show that deferred tax negative-significantly influence to earning management and institusional ownership negative-significantly influence to earning management.</em>

scholarly journals ANALISIS PERBEDAAN DIVIDEN PADA PERUSAHAAN KELUARGA DAN NON KELUARGA BERDASARKAN KEPEMILIKAN ULTIMAT

MODUS ◽  
2016 ◽  
Vol 26 (2) ◽  
pp. 133 ◽  
Author(s):  
Krisnati Adi Cahyani ◽  
I Putu Sugiartha Sanjaya
Keyword(s):  
Data Analysis ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Family Based

This study aims to to analyze whether there is a diference of the dividend shared on family company and non family based on the ultimate ownerships. Sampling method that used in this research was 400 manufacturing companies which are listed at Indonesia Stock Exchange (IDX), with research periods 2009-2012. The sample collected by purposive sampling method. Secondary data obtained from a IDX database and the ownership structure obtained through Sanjaya’s (2010) previous research. The result of data analysis shows there are signifcant and diferences  of the dividend shared between family company and non family. Family company pay dividends lower than non family company.Keywords : Dividend, Agency Teory, Family Ownership, IDX

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