scholarly journals PENGARUH LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN

2019 ◽  
Vol 20 (1) ◽  
pp. 13-20
Author(s):  
STEFANI MAGDALENA CHANDRA ◽  
INDRA ARIFIN DJASHAN
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Firm Size ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Regression Method ◽  
Managerial Ownership ◽  
Firm Age ◽  
Multiple Regression Method

The aim of this research is to provide empirical evidence about the effect of profitability, leverage, firm size, audit quality, firm age, board of commissioner, board of directors, audit comittee, and managerial ownership on earnings management. Population of this research are non-financial companies listed in Indonesia Stock Exchange from 2012-2016. The samples of this study are 310 data using purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that board of commissioner have effect on earnings management but , leverage, firm size, audit quality, firm age, board of directors, audit comittee, and managerial ownership do not have effect on earnings management.

scholarly journals NILAI PERUSAHAAN: STUDI EMPIRIS FAKTOR-FAKTOR YANG MEMPENGARUHI

Media Bisnis ◽  
2021 ◽  
Vol 13 (1) ◽  
pp. 39-46
Author(s):  
ARWINA KARMUDIANDRI ◽  
MERRY ADITA CHANDRA
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Regression Method ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Financial Leverage ◽  
Factors Influencing ◽  
Multiple Regression Method

The purpose of this research is to analyze factors influencing firm value. The independen variable are investment opportunity, dividen policy, managerial ownership, financial leverage, profitability, firm size, board of indepedent commissioner, audit comittee. Population of this research is non-financial companies which are listed in Indonesia Stock Exchange from 2015 to 2017. The sample of this research are selected by using purposive sampling method, and 198 datas are taken. Data were analyzed using multiple regression method. The result of this research shows that financial leverage, profitability and board of independent commissioner have influence to firm value, whereas investment opportunity, dividen policy managerial ownership, firm size and audit comittee do not have influence to firm value.

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

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,

scholarly journals Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia

2018 ◽  
Vol 19 (1) ◽  
pp. 38-46 ◽  
Author(s):  
DEANNA PUSPITA ◽  
MEIRISKA FEBRIANTI
Keyword(s):  
Multiple Regression ◽  
Empirical Result ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Regression Method ◽  
Sales Growth ◽  
Multiple Regression Method

The purpose of this research is to examine the influence of firm size, return on asset, leverage, capital intensity, sales growth and composition of the independent board to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2012 to 2014. Samples are obtained through purposive sampling method, in which only 52 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 156 data available are taken as the samples. The research resource are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that firm size, return on asset and sales growth have influence to tax avoidance. However leverage, capital intensity and composition of the independent board have no influence to tax avoidance.  

scholarly journals Pengaruh Kepemilikan Manajerial, Manajemen Laba Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan

2021 ◽  
pp. 16-27
Author(s):  
Yoli Hermeizi ◽  
Zefriyenni ◽  
Hilda Mary ◽  
Lusiana ◽  
Nila Pratiwi
Keyword(s):  
Firm Performance ◽  
Earnings Management ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Managerial Ownership ◽  
Company Performance ◽  
Analysis Method ◽  
Research Period

This study aims to examine how much influence managerial ownership, earnings management and company size have on company performance. The population in this study was property and real estate companies listed on the Indonesian Stock Exchange (IDX) for the 2014-2018 period. Sampling in this study using purposive sampling method obtained 30 companies with a research period of 5 years from 2014-2018. The analysis method used in this research is panel data analysis using eviews 9. The results obtained partially (t-test) show that managerial ownership and earnings management have no significant effect on firm performance, while firm size has a significant effect on firm performance. The simultaneous results (f-test) of managerial ownership, earnings management and firm size are significant on firm performance. The contribution of managerial ownership, earnings management and company size to company performance is 84%, while the remaining 16% is influenced by other variables that are not included in the model in this study.

scholarly journals Pengaruh corporate governance, dan faktor-faktor lainnya terhadap manajemen laba

2018 ◽  
Vol 19 (1) ◽  
pp. 66-80
Author(s):  
FRISKA FIRNANTI
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Research Period ◽  
Linear Regressions

The objective of this research is to obtain empirical evidence of board of independence, institutional ownership, board of size, managerial ownership, profitability, firm size, audit quality, audit committee, and leverage as independent variables to earnings management. Earning management as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 185 data. Multiple linear regressions is used as the data analysis method in this research.The result of this research shows that profitability,  firm size, audit quality, and leverage statistically have effect on the earningsmanagement. While other variables such as board of independence, institutional ownership, board of size, managerial ownership, and audit committee have no effect on earnings management.  

scholarly journals Factors Affecting Earnings Management in the Indonesian Stock Exchange

2017 ◽  
Vol 2 (2) ◽  
pp. 08-14
Author(s):  
Nico Alexander ◽  
Hengky Hengky
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Auditor Independence ◽  
Jel Classification ◽  
Firm Age ◽  
Fixed Asset ◽  
Size Firm ◽  
Asset Turnover

Objective - The purpose of this research is to analyze the effect of growth, leverage, fixed asset turnover, profitability, firm size, firm age, industry, audit quality, and auditor independence toward earnings management. Methodology/Technique - The population of this research consist of various sectors of non-financial companies that were listed on the Indonesian Stock Exchange (IDX) between 2013 and 2015. The research uses three recent years of data and tests variables that have not been used by prior research. The sample was chosen by using a purposive sampling method. The hypothesis is tested using multiple regression with an SPSS program to investigate the influence of each independent variable to earnings management. Findings - The research results show that return on assets influences earnings management and growth, leverage, fixed asset turnover, profitability, firm size, firm age, industry, audit quality, and auditor independence do not influence earnings management. Novelty - The study supports that the manager in a company will engage in earnings management to receive a bonus from investors because they have received a higher profit. Type of Paper: Empirical Keywords: Earnings Management; Growth; Leverage; Fixed Asset Turnover; Profitability; Firm Size; Firm Age; Audit Quality; Auditor Independence; Industry JEL Classification: L25, M12, M41.

scholarly journals Factors Affecting The Management Of Income

Riset ◽  
2021 ◽  
Vol 3 (1) ◽  
pp. 466-477
Author(s):  
Nur Elian Rahma Rucita ◽  
Riki Sanjaya
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Earning Management ◽  
Managerial Ownership ◽  
Factors Affecting ◽  
Independent Variables

This research aims to obtain empirical evidence about the effect of institutional ownership, managerial ownership, board of commissioner frequency meeting, audit committee frequency meeting, firm size, leverage, audit quality and independent commissioner to earning management. The company used this research is manufacturing company listed in Indonesia Stock Exchange during 2017-2019. There are 37 companies and 111 amounts of data that the meet criteria using purposive sampling method. The model of research used multiple regression analysis. The result shows that leverage influence earning management. Other independent variables institusional ownership, managerial ownership, board of commissioner frequency meeting, audit committee frequency meeting, firm size, audit quality and independent commissioner have no effect to earning management.

scholarly journals The Effect of Earnings Management, Managerial Ownership, and Firm Size on Environmental Disclosure with Environmental Performance as Moderating

2020 ◽  
Vol 9 (1) ◽  
pp. 8-14
Author(s):  
Vida Chusnia Chaq ◽  
Agus Wahyudin
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Environmental Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Absolute Number ◽  
Managerial Ownership ◽  
Environmental Disclosure ◽  
Units Of Analysis ◽  
Analysis Technique

The purpose of this study is to analyze and determine the effect of earnings management, managerial ownership, and firm size on environmental disclosure by environmental performance as moderation. Non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017 as many as 385 companies were taken as the population in this study. The use of purposive sampling method produced 64 units of analysis from 16 companies. Moderate regression analysis through absolute number differences was applied as a data analysis technique using the IBM SPSS 24 Program. The results of this study indicate that earnings management, managerial ownership, and firm size do not have significant effect on environmental disclosure. In addition, environmental performance does not significantly moderate the effect of earnings management on environmental disclosure and does not significantly moderate the effect of firm size on environmental disclosure. Environmental performance can only significantly moderate the effect of managerial ownership on environmental disclosure. This study concludes that only managerial ownership driven by environmental performance will affect the extent of the company’s environmental disclosure.

scholarly journals PERTUMBUHAN PENJUALAN, JAMINAN ASET, UKURAN PERUSAHAAN, RETURN ON EQUITY, CURRENT RATIO, DAN EARNINGS PER SHARE TERHADAP KEBIJAKAN DIVIDEN PADA SEKTOR OTOMOTIF

Media Bisnis ◽  
2020 ◽  
Vol 11 (2) ◽  
pp. 145-154
Author(s):  
ELIYANTI ELIYANTI ◽  
STELLA STELLA
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Regression Method ◽  
Sales Growth ◽  
Current Ratio ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Multiple Regression Method

The purpose of this study was to determine the effect of Sales Growth, Collateral Asset, Firm size, Return on Equity, Current Ratio and Earnings per Share on the Dividend Policy on automotive sector in Indonesia Stock Exchange. Population of this research are automotive companies listed in Indonesia Stock Exchange from 2012-2015. The samples of this study are 8 companies using purposive sampling method. This research uses multiple regression method for data analysis. The result of this study shows that Collateral Asset have influence to dividend policy. Sales Growth, Firm Size, Return on Equity, and Earnings per Share do not have influence to capital structure.

scholarly journals THE EFFECT OF SIZE, FIRM AGE, GROWTH, AUDIT REPUTATION, OWNERSHIP AND FINANCIAL RATIO ON INTELLECTUAL CAPITAL DISCLOSURE

2019 ◽  
Vol 20 (1) ◽  
pp. 69-76
Author(s):  
YESSICA DELVIA ◽  
NICO ALEXANDER
Keyword(s):  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Regression Method ◽  
Ownership Concentration ◽  
Firm Age ◽  
Financial Ratio ◽  
Multiple Regression Method ◽  
Result Show ◽  
Size Firm

The purpose of this research is to examine the effect of size, firm age, growth, audtior reputation, ownership concentration, leverage, market-to-book ratio, liquidity, and profitability on intellectual capital disclosure. This research used 157 non-financial companies that listed in Indonesia Stock Exchange and the data were selected using purposive sampling method during 2012 until 2015. The data were analyzed using multiple regression method. The empirical result show that size, profitability, auditor’s reputation and ownership concentration have influence on intellectual capital disclosure practices while firm age, leverage, market-to-book ratio, liquidity, and growth have no influence on intellectual capital disclosure practices. .

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