scholarly journals DETERMINANTS OF EARNING PERSISTENCE

ACCRUALS ◽  
2020 ◽  
Vol 4 (01) ◽  
pp. 104-119
Author(s):  
Ardela Soehartinah Gunawan ◽  
Icih Icih ◽  
Trisandi Eka Putri
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Audit Committees ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
Company Size ◽  
Observation Period

This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sample selection uses a purposive sampling method. The samples that fit the criteria were 29 companies during the 2015-2017 observation period, so that the final number of observational data was 87 (3 × 29). Then data were analyzed using the SPSS 22 application.The results of this study indicate that firm size, managerial ownership and listing age do not affect earnings persistence. While leverage and audit committees negatively affect earnings persistence. Variables of company size, leverage, managerial ownership, listing age and audit committee jointly influence the persistence of earnings.

scholarly journals Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Sartika Wulandari
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

scholarly journals Pengaruh Good Corporate Governance terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Pemoderasi

2020 ◽  
Vol 19 (1) ◽  
pp. 22
Author(s):  
Multy Adra Madona ◽  
Muhammad Khafid
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Audit Committees ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Managerial Ownership ◽  
Analysis Tool ◽  
Sustainability Report

The purpose of this study is to determine and analyze the effect of the proportion of independent commissioners, audit committees, and managerial ownership on sustainability report disclosures with firm size as a moderating variable. The research population is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 as many as 41 companies, 8 companies do not meet the criteria. The sampling technique used purposive sampling to produce 99 samples and analysis units. The data analysis tool used is logistic regression analysis and MRA using the IBM SPSS 23.0 software. The results showed that the proportion of independent commissioners had a significant negative effect on sustainability report disclosure, while the audit committee and managerial ownership did not affect the disclosure of sustainability report. The proportion of independent commissioners moderated by firm size showed positive results that strengthened the influence of sustainability report disclosures. In addition, audit committees and managerial ownership that are moderated by firm size did not the effect of disclosure of sustainability reports. The suggestion for future research is to pay attention to the extent of disclosure and quality of the sustainability report content by looking at disclosure indicators in accordance with the Global Reporting Initiative guidelines.

scholarly journals ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR ASET DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG

2021 ◽  
Vol 10 (2) ◽  
pp. 182-195
Author(s):  
Ristiana Inda Sari ◽  
Suhendro Suhendro ◽  
Riana Rachmawati Dewi
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Building Construction ◽  
Managerial Ownership ◽  
Analysis Method ◽  
Construction Companies ◽  
Debt Policy

ABSTRACT This study aims to examine and analyze the effect of profitability, firm size, asset structure, and managerial ownership on debt policy. The method in this research is quantitative. The sample selection used a purposive sampling method so as to obtain a sample of 21 property, real estate, and building construction companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The data used in this research is secondary data. The data analysis method used is multiple regression analysis. The results showed that profitability and firm size had an effect on debt policy. Meanwhile, the asset structure and managerial ownership have no effect on debt policy.   Keywords: Profitability, Firm Size, Asset Structure, Managerial Ownership, Debt Policy

scholarly journals PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 21 (2) ◽  
pp. 195-204
Author(s):  
FELICIA ◽  
ARWINA KARMUDIANDRI
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Managerial Ownership ◽  
Financial Leverage ◽  
Linear Regressions

The aim of this research is to acquire managerial ownership, institutional ownership, audit committee, board of commissioner, independent commissioner, firm size, profitability, and financial leverage in affecting firm value in non-financial companies listed in Indonesia Stock Exchange. In this study, the researcher used 94 listed non-financial companies in Indonesia Stock Exchange since 2015 until 2017 that have been selected by purposive sampling method. Multiple linear regressions method is used to analysis data. The result of this research indicates that independent commissioner, profitability, and financial leverage have affect to firm value. While managerial ownership, institutional ownership, audit committee, board of commissioner, and firm size did not significantly impact on firm value.

scholarly journals Pengaruh Corporate Governance Terhadap Financial disstres

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 307-318
Author(s):  
Ayu Aditia Hariyani ◽  
Andi Kartika
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Control Variables

This study aims to examine and find empirical evidence regarding the influence of corporate governance as explained by managerial ownership, institutional ownership, independent commissioners, audit committee on financial distress in manufacturing companies listed on the IDX for the 2017-2019 period. In this study, leverage, profitability and company size are used as control variables. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample was selected using purposive sampling method and the results get a sample of 361 companies. The analytical tool used in this study is logistic regression. The test results show that managerial ownership has no effect on financial distress. Meanwhile, institutional ownership, independent commissioners, and audit committees have an effect on financial distress. Leverage and company size as control variables show results that are not in accordance with their function, namely that they do not affect financial distress, and profitability as control variables show results that are in accordance with their function and have an effect on financial distress

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 Profitability in Moderating the Effects of Business Risk, Company Growth and Company Size on Debt Policy

2018 ◽  
Vol 1 (02) ◽  
pp. 111-120
Author(s):  
Anisa Nurfitriana ◽  
Fachrurrozie Fachrurrozie
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Company Size ◽  
Business Risk ◽  
Corporate Growth ◽  
Consumption Goods ◽  
Company Growth ◽  
Debt Policy

The purpose of this research is to analyze the influence of business risk, corporate growth, and firm size on debt policy with profitability as moderating in manufacturing subsector industries of consumption goods listed in Indonesia Stock Exchange (IDX) in 2012-2016. The population of the research was manufacturing subsector industries of consumption goods listed in Indonesia Stock Exchange (IDX) in 2012-2016. The sample was 21 manufacturing subsector industries of consumption goods with some characteristics of sample selection using purposive sampling method. Hypothesis analysis method used in this research is a Moderated Regression Analysis (MRA). The result of the study showed that business risk, corporate growth, and firm size did not influence debt policy. Profitability can strengthen business risk to debt policy. Profitability can strengthen corporate growth to debt policy. Profitability fails to moderate firm size to debt policy. The conclusion of the research is two of six hypotheses accepted, and these are Profitability can weaken business risk to debt policy. Profitability can strengthen corporate growth to debt policy.   Keywords: Company Size; Debt Policy; Companies Growth; Profitability; Business Risk  

scholarly journals Pengaruh Tata Kelola Perusahaan dan Volatilitas Arus Kas terhadap Persistensi Laba

2021 ◽  
Vol 3 (2) ◽  
pp. 432-449
Author(s):  
Yuni Maya Sari ◽  
Mayar Afriyenti
Keyword(s):  
Cash Flow ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Result Show ◽  
Cash Flow Volatility ◽  
Research Type

The study aims to test empirically the effect of corporate governance: independent board of commissioners, audit committee, managerial ownership and cash flow volatility on earnings persistence. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using purposive sampling method, 83 samples were selected. Earnings persistence is measured using measurements in research by Lipe (1990) and Sloan (1996). Independent board of commissioners, audit committee and managerial ownership are measured using measurements in research by Khafid (2012). And cash flow volatility is measured using measurements in research by Fanani (2010). The result show that the independent board of commissioners, audit committee and managerial ownership have no significant effect on earnings persistence and cash flow volatility has no significant effect on earning persistence. For further research, it is hped that this object can be reproduced and the research year because in this study it only examines manufacturing companies for the 2015-2019 observation year. In addition, further research can look for othe independent variabels if later doing the same research. The reaserch conducted is expexted to add independent variabels so that the results will be better.

scholarly journals Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Tingkat Hutang dan Ukuran Perusahaan Terhadap Persistensi Laba pada Perusahaan Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018

2021 ◽  
Vol 2 (2) ◽  
pp. 92-97
Author(s):  
Kunigunda Hoar Tae Nahak ◽  
Ni Nengah Seri Ekayani ◽  
Ni Putu Riasning
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Persistence ◽  
Company Size ◽  
Analysis Method ◽  
Mining Companies ◽  
Cash Flow Volatility ◽  
Earning Quality ◽  
Observation Period

“Earning persistence is a component of earning quality. This study aims to determine whether the cash flow volatility, sales volatility, debt levels and company size affect the persistence of earnings. Sampling method is purposive sampling. The population in this study consisted of 24 coal mining companies listed in the Indonesia Stock Exchange and the observation period starts from 2014-2018. The number of samples that meet the sample criteria is 10 coal companies with 50 observational data. Data analysis method used is multiple linear regression. Based on the results af analysis and testing, it is found that cash flow volatility has a significant effect on earnings persistence. While sales volatility has a negative and significant effect on earnings persistence, the level of debt has a positive and significant effect on earnings persistence, and firm size has on effect on earnings persistence.

scholarly journals Peran Komite Audit sebagai Pemoderasi Atas Determinan Persistensi Laba Perusahaan Pertambangan

2018 ◽  
Vol 5 (02) ◽  
pp. 230-244
Author(s):  
Wawan Awaludin ◽  
Darmansyah Darmansyah
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Cash Flows ◽  
Financial Ratios ◽  
Earnings Persistence ◽  
Company Size ◽  
Debt Level ◽  
Debt Levels

ABSTRACT This study aims to examine operational cash flows, debt levels, and firm size against earnings persistence, in moderation with an audit committee. Samples are 25 mining companies listed on the Indonesia Stock Exchange for 5 years. The results of the study prove that operational cash flows, debt levels have a significant effect on earnings persistence, firm size has a negative effect on earnings persistence. The committee of committee can moderate the effect of cash flow on earnings persistence. The audit committee cannot moderate the influence of the level of debt and company size on earnings persistence. The results of the study are expected to be a consideration for investors in investing in the capital market. Decision-making should be based on financial ratios, among others, operational cash flow, debt level and company size, and for issuers expected in business expansion must consider financial ratios, including operational cash flow, debt level and company size. ABSTRAK Penelitian ini bertujuan untuk menguji arus kas operasional, tingkat hutang, dan ukuran perusahaan terhadap persistensi laba, di moderasi dengan audit committee. Sampel adalah 25 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama 5 tahun. Hasil penelitian membuktikan bahwa arus kas operasional, tingkat hutang berpengaruh signifikan terhadap persistensi laba, ukuran perusahaan berpengaruh negatif terhadap persistensi laba. Komite uadit dapat memoderasi pengaruh arus kas terhadap persistensi laba. Komite audit tidak dapat memoderasi pengaruh tingkat hutang dan ukuran perusahaan terhadap persistensi laba. Hasil penelitian diharapkan dapat menjadi pertimbangan bagi investor dalam melakukan investasi di pasar modal. Pengambilan keputusan seharusnya didasarkan pada rasio keuangan, antara lain, arus kas operasional, tingkat hutang dan ukuran perusahaan, dan bagi emiten diharapkan dalam ekspansi usaha wajib mempertimbangkan rasio keuangan antara lain arus kas operasional, tingkat hutang dan ukuran perusahaan. JEL Classification: M41, O16

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