Pengaruh Corporate Governance, Investment Opportunity Set, Ukuran Perusahaan, Dan Penerapan Psak 55 Terhadap Konservatisme Akuntansi

The purpose of the study is to determine and analyze the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, company size and the implementation of PSAK 55 on accounting conservatism. This research based on quantitative methods using panel data regression. The population of this research is banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 periods. The data analysis tool used is the Eviews 9 program. The results of the study show that company size had a positive and significant effect on accounting conservatism. Meanwhile, managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, and the implementation of PSAK 55 have no effect on accounting conservatism Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, ukuran perusahaan, dan penerapan PSAK 55 terhadap konservatisme akuntansi. Penelitian ini didasarkan pada metode kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu program Eviews 9. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap konservatisme akuntansi. Kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, dan penerapan PSAK 55 tidak berpengaruh terhadap konservatisme akuntansi.

Download Full-text

Pengaruh Investment Opportunity Set dan Penerapan Good Corporate Governance Terhadap Kualitas Laba

Paediatrica Indonesiana ◽

10.24036/wra.v8i2.111845 ◽

2021 ◽

Vol 8 (2) ◽

pp. 156

Author(s):

Dwi Putri Aningrum ◽

Ade Imam Muslim

Keyword(s):

Corporate Governance ◽

Earnings Quality ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Investment Opportunity Set ◽

Negative Effect

This research aims to investigate the effect of the investment opportunity set and the implementation of good corporate governance on earnings quality. The observations in this research amounted to 75 data from manufacturing companies listed on the IDX in 2015-2019 that have met the purposive sampling criteria. Based on the results of panel data regression, it is concluded that the investment opportunity set and the implementation of good corporate governance have a significant effect simultaneously on earnings quality. Partially, the investment opportunity set and managerial ownership have no effect on earnings quality. Meanwhile, institutional ownership and independent board of commissioners have a significant negative effect on earnings quality.Keywords: Investment Opportunity Set; Managerial Ownership; Institutional Ownership; Independent Board of Commissioners; Earnings Quality.

Download Full-text

PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, SET KESEMPATAN INVESTASI, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Jurnal Ekonomi dan Bisnis Airlangga ◽

10.20473/jeba.v27i12017.5514 ◽

2017 ◽

Vol 27 (1) ◽

Author(s):

Purwo Adi Nugroho

Keyword(s):

Firm Size ◽

Ownership Structure ◽

Firm Value ◽

Stock Exchange ◽

Institutional Ownership ◽

Managerial Ownership ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

Real Estate Company ◽

Observation Period

The main purpose of this study was to determine the effect of managerial ownership structure, institutional ownership structure, investment opportunity set and firm size on firm value. The population of this study is a real estate company that listed on the Indonesia Stock Exchange with the observation period 2008 to 2012. Data obtained by the method of purposive sampling and the 42 companies sampled each year. The method of analysis used is multiple linear regression by using SPSS 20.0. The results of this study indicate that: (1) managerial ownership structure has no effect on firm value, (2) institutional ownership structure has significant effect on firm value, (3) investment opportunity set has significant effect on firm value, and (4) firm size has significant effect on firm value. Key words: managerial ownership structure, institutional ownership structure, investment opportunity set, firm size and firm value

Download Full-text

PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, SET KESEMPATAN INVESTASI, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Jurnal Ekonomi dan Bisnis Airlangga ◽

10.20473/jeba.v27i12017.73-90 ◽

2017 ◽

Vol 27 (1) ◽

pp. 73

Author(s):

Purwo Adi Nugroho

Keyword(s):

Firm Size ◽

Ownership Structure ◽

Firm Value ◽

Stock Exchange ◽

Institutional Ownership ◽

Managerial Ownership ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

Real Estate Company ◽

Observation Period

Download Full-text

Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi

Studi Akuntansi dan Keuangan Indonesia ◽

10.21632/saki.3.1.29-49 ◽

2020 ◽

Vol 3 (1) ◽

pp. 29-49

Author(s):

Nurul Afyani Mumayiz ◽

◽

Cahyaningsih Cahyaningsih ◽

Keyword(s):

Information Asymmetry ◽

Stock Exchange ◽

Capital Intensity ◽

Accounting Conservatism ◽

Litigation Risk ◽

Investment Opportunity ◽

Panel Data Regression ◽

Investment Opportunity Set ◽

Data Regression ◽

Negative Effect

This study examinesthe effect of information asymmetry, litigation risk, investment opportunity set, and capital intensity on accounting conservatism. This study uses consumer goods sector companies listed on the Indonesia Stock Exchange from 2016 to 2018 as a research sample. The data analysis method used is panel data regression analysis using Eviews 9.0 software.The results showed that information asymmetry has a positive effect while litigation risk has a negative effect on accounting conservatism. Investment opportunity set and capital intensity have not to influence accounting conservatism.Suggestions for further researchers to examine prudence, in addition to accounting conservatism. For companies, investors, and creditorsare expected to pay attention to the level of information asymmetry and litigation risk because it can affect the level of accounting conservatism applied.

Download Full-text

The Influence of Corporate Governance Mechanism, Accounting Conservatism, And Company Size on Earnings Quality

Journal of Economics, Finance and Management Studies ◽

10.47191/jefms/v4-i1-04 ◽

2021 ◽

Vol 04 (01) ◽

Author(s):

Wiwik Pratiwi ◽

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Stock Exchange ◽

Earnings Quality ◽

Institutional Ownership ◽

Accounting Conservatism ◽

Managerial Ownership ◽

Company Size ◽

Governance Mechanism ◽

Corporate Governance Mechanism

This research aims to provide empirical evidence on the influence of corporate governance mechanism (audit committee, independence board of commissioner, institutional ownership, managerial ownership), accounting conservatism, and company size on earnings quality. Sample used in this research are manufacturing company listed in Indonesia Stock Exchange (IDX) in 2016-2018 using purposive sampling and obtained 29 companies. This research used secondary data of annual report or financial statement obtained from Indonesia Stock Exchange (IDX) or company website in 2016-2018 period. Data were analyzed using multiple regression method. The finding of this research are institutional ownership and managerial ownership partially has positive significant effect to earnings quality. The accounting conservatism and company size partially has negative significant effect to earnings quality. Whether the audit committee and independence board of commissioner has no significant effect to earnings quality. In addition, corporate governance mechanism, accounting conservatism and company size simultaneously has a significant effect to earnings quality.

Download Full-text

PENGARUH PROFITABILITAS, INVESTMENT OPPORTUNITY SET, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016)

Jurnal Ecogen ◽

10.24036/jmpe.v1i2.4750 ◽

2018 ◽

Vol 1 (2) ◽

pp. 298

Author(s):

Puteri Prihatini ◽

Dessi Susanti

Keyword(s):

Dividend Policy ◽

Stock Exchange ◽

Secondary Data ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Financial Report ◽

Investment Opportunity Set ◽

Negative Effect ◽

Α Level

The purpose of this study is to analyze the influence of profitability, investment opportunity set, and managerial ownership on dividend policy. The population of this study consists of whole manufacturing companies that listed on Indonesian Stock Exchange (IDX) from 2013 to 2016 by using secondary data. The data have been collected from financial report of companies from Indonesian Stock Exchange (IDX) website and Indonesian Capital Market Directory (ICMD). In this study, the samples are obtained 21 companies out of 145 companies. Analytical method that is used is multiple regression analysis. The hypothesis is measured by using statistical t-test with α level of 5%. The results indicate that profitability gives negative effect but does not significant on dividend policy of manufacturing companies that listed on Indonesian Stock Exchange (IDX). Meanwhile, investment opportunity set and managerial ownership give positive effect and also significant on dividend policy of manufacturing companies that listed on Indonesian Stock Exchange (IDX).Keyword: profitability, investment opportunity set, managerial ownership, and dividend policy

Download Full-text

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i02.p08 ◽

2020 ◽

Vol 30 (2) ◽

pp. 375

Author(s):

I Gusti Agung Istri Windaryani ◽

I Ketut Jati

Keyword(s):

Stock Exchange ◽

Research Result ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Accounting Conservatism ◽

Company Size ◽

Regression Test ◽

Negative Effect ◽

A Company

This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance. Keywords: Company Size; Ownership Institutional; Accounting Conservatism; Tax Avoidance.

Download Full-text

PENGARUH FREE CASH FLOW, INVESTMENT OPPORTUNITY SET, MANAGERIAL OWNERSHIP TERHADAP DIVIDEN POLICY MELALUI DEBT POLICY SEBAGAI PEMEDIASI

WIDYA MANAJEMEN ◽

10.32795/widyamanajemen.v1i2.355 ◽

2019 ◽

Vol 1 (2) ◽

pp. 40-59

Author(s):

Luh Nik Oktarini ◽

Putu Atim Purwaningrat

Keyword(s):

Data Analysis ◽

Cash Flow ◽

Dividend Policy ◽

Stock Exchange ◽

Free Cash Flow ◽

Managerial Ownership ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

Debt Policy ◽

Program Version

The purpose of this study was to determine the effect of free cash flow to debt policy to determine the influence of investment opportunity set against debt policy to determine the effect of managerial ownership on debt policy to determine the effect of free cash flow to the dividend policy to determine the effect of managerial ownership to dividend policy. This research was conducted on manufaktur companies listed in Indonesia Stock Exchange 2011-2015 period. Methods of data collection is done by using the method of documentation. Data analysis with path analysis with AMOS program version 20. The results showed the effect of variable free cash flow to debt policy is significant, effect of variable investment opportunity set against debt policy is significant, the effect of managerial ownership variable against debt policy is not significantly, the effect of variable free cash flow toward dividend policy is not significant, the effect of managerial ownership variable to dividend policy is a significant and indirect influence of the variable investment opportunity set against the dividend policy through debt policy is significant.

Download Full-text

FIRM CHARACTERISTIC, OWNERSHIP STRUCTURE AND VOLUNTARY DISCLOSURE: A Study of Indonesian listed Manufacturing Firm

International Journal of Economics Business and Accounting Research (IJEBAR) ◽

10.29040/ijebar.v4i02.1138 ◽

2020 ◽

Vol 4 (02) ◽

Author(s):

Wirmie Eka Putra ◽

Indra Lila Kusuma ◽

Maya Widyana Dewi

Keyword(s):

Voluntary Disclosure ◽

Stock Exchange ◽

Institutional Ownership ◽

Significance Test ◽

Managerial Ownership ◽

Company Size ◽

Test Results ◽

Manufacturing Companies ◽

Manufacturing Firm ◽

Factors Affecting

This study is entitled Analysis of Factors Affecting Voluntary Disclosure (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2017-2019). This study aims to examine the effect of leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership on voluntary disclosure. Data analysis methods used are multiple regression analysis, simultaneous significance test and partial significance test. Simultaneous significance test results show that leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership have a significant effect on voluntary disclosure. The results of the partial significance test show that leverage and firm size affect voluntary disclosure, while liquidity, profitability, managerial ownership, and institutional ownership do not affect voluntary disclosure. Keywords: voluntary disclosure, leverage, liquidity, profitability, company size, managerial ownership, institutional ownership

Download Full-text

Analysis of Corporate Governance, Leverage and Company Size on the Integrity of Financial Statements

Indonesian Management and Accounting Research ◽

10.25105/imar.v17i1.4666 ◽

2019 ◽

Vol 17 (1) ◽

pp. 18

Author(s):

Aina Zahra Parinduri ◽

Risma Koeshartanti Pratiwi ◽

Oktavina Ika Purwaningtyas

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Company Size ◽

Positive Effect

<p>The purpose of this study is to find empirical evidence of the effect of good corporate governance (Independent Board of Commissioners, Audit Committee, managerial ownership, institutional ownership), Leverage and Company Size on the integrity of financial statements. The sample used in the study was 33 companies listed in the LQ45 category on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. This study uses the method of multiple linear regression analysis. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the independent board of commissioners has a positive effect on the integrity of financial statements, institutional ownership has a positive effect on the integrity of financial statements. However, the audit committee, managerial ownership, leverage and company size have no influence on the integrity of financial statements.</p>

Download Full-text