scholarly journals DETERMINAN MANEJEMEN LABA: PERAN LIABILITAS PAJAK TANGGUHAN DAN LEVERAGE

2020 ◽  
Vol 2 (2) ◽  
pp. 95-104
Author(s):  
Eky Septiawan ◽  
Yohan H Wibowo ◽  
Hendryadi Hendryadi
Keyword(s):  
Panel Data ◽  
Earnings Management ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Test Results ◽  
Panel Data Regression ◽  
Data Regression ◽  
Deferred Tax Liabilities ◽  
Deferred Tax ◽  
Practical Implications

This study aims to provide empirical evidence regarding the effect of deferred tax liabilitie and corporate leverage on earnings management. The object of research is companies included in the LQ45 index listed on the Indonesia Stock Exchange in the period 2014-2018. Hypothesis testing uses panel data regression with the help of the EVIEWS program. The test results show that the deferred tax liabilities have no significant effect on earnings management, while leverage is proven to significantly affect earnings management. The practical implications and suggestions outlined in the article.

scholarly journals THE Determinant of Dividend Policy on Manufacturing Companies Listed on BEI

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Dahlia Br Pinem ◽  
Azzahra Meirizqi Louisa Tindangen ◽  
P. Dewi Cahyani
Keyword(s):  
Panel Data ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Test Results ◽  
Manufacturing Companies ◽  
Data Types ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression

This research belong to determine the factors that influence dividend policy on manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses dividend policy as the dependent variable. Meanwhile the independent variables in this study are profitability, and leverage. This is a quantitative study using secondary data types and panel data regression analysis as a method of analysis. The population in this study was 669 companies that were listed on the IDX. Samples were selected by means of purposive sampling methods which included 39 manufacturing companies in the 2016- 2018 period. Panel data regression test results with a significance level of 0.05 had explained that profitability has a significant effect on dividend policy, and leverage has no significant effect effect on dividend policy.

scholarly journals Pengaruh good corporate governance terhadap profitabilitas perusahaan

2019 ◽  
Vol 2 (3) ◽  
pp. 127-136
Author(s):  
Suci Subiyanti ◽  
Rachma Zannati
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The purpose of this study is to provide empirical evidence regarding the effect of the size of the Independent Commissioners and Managerial Ownership on Profitability as measured by ROA. The object of this study is a banking company listed on the Stock Exchange in the 2013-2017 period. Based on the purposive sampling method that is based on the criteria that have been determined, 15 companies were obtained as research samples. The analysis technique uses panel data regression using E-Views 9 software. The results of the study prove that the Independent Board of Commissioners has no significant effect on profitability, while managerial ownership has a significant effect on profitability. Implications and suggestions are explained in this study.  

scholarly journals Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Pertambangan di Bursa Efek Indonesia Periode 2015-2018

2020 ◽  
Vol 4 (1) ◽  
pp. 224
Author(s):  
Nurul Aryanti ◽  
Riana Rachmawati Dewi ◽  
Purnama Siddi
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Stock Exchange ◽  
Sample Selection ◽  
Company Size ◽  
Test Results ◽  
Panel Data Regression ◽  
Data Regression ◽  
Regression Test ◽  
The Capital Structure

This study examines and analyzes the factors that influence capital structure.  Independent variables in this study are company size, liquidity, profitability and asset structure.  The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2015-2018 period.  The sample selection technique uses purposive sampling and 12 company samples are obtained within a period of 4 years so that 48 company samples are obtained.  The data analysis method used in this study is panel data regression.  Hypothesis testing is done using the t test and the F test. The panel data regression test results show that simultaneously company size, liquidity, profitability and asset structure have an influence on capital structure.  While partially the variables that significantly influence the capital structure are company size.  While the liquidity, profitability and asset structure variables do not significantly affect the capital structure.

scholarly journals FIRM CHARACTERISTICS AND EARNINGS MANAGEMENT IN LISTED SINGAPOREAN CORPORATIONS

2021 ◽  
Vol 13 (2) ◽  
pp. 72-81
Author(s):  
Efva Octavina Donata Gozali ◽  
Ruth Samantha Hamzah ◽  
Chomsah Novianti Pratiwi ◽  
Marissa Octari
Keyword(s):  
Panel Data ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Firm Characteristics ◽  
Analysis Method ◽  
Firm Age ◽  
Panel Data Regression ◽  
Data Regression

The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from listed Singaporean corporation in Singapore stock exchange (SGX) in the period of 2017 and 2018. Purposive sampling and panel data regression were employed as the sampling and analysis method, respectively. Our results are based on a large sample of 852 firm-year observations. The results show that firm age and firm size significantly affected EM, meanwhile, leverage and profitability indicate insignificant effects to EM. In addition, these results provide information to investors and potential investors regarding future investment decisions.

scholarly journals PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur Sektor Consumer Good Industry Yang Terdaftar Di Bursa Efek Indonesia)

2021 ◽  
Vol 5 (2) ◽  
pp. 19-29
Author(s):  
Edon Ramdani ◽  
Aulya Ana Musdhalifah
Keyword(s):  
Panel Data ◽  
Earnings Management ◽  
Regression Model ◽  
Dividend Policy ◽  
Tax Planning ◽  
Good Industry ◽  
Panel Data Regression ◽  
Data Regression ◽  
Deferred Tax ◽  
Tax Expense

Abstract The purpose of this research is to determine and provide empirical evidence regarding the effect of tax planning, deferred tax expense and dividend policy on earnings management in consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The number of samples in this study were 12 companies obtained by using purposive sampling method based on predetermined criteria. The data used is secondary data in the form of an annual report for the period 2015 – 2019 taken from the www.idx.coid website. The data analysis technique used is descriptive statistical technique, panel data regression model, panel data regression model estimation, classical assumption test, coefficient of determination, f test (as a simultaneous test) and t test (as a partial test). The results of this study indicate that in a partial test, tax planning has no effect on earnings management, deferred tax expense affects earnings management and dividend policy has no effect on earnings management. While the results of the study simultaneously variable tax planning, deferred tax expense and dividend policy simultaneously affect earnings management.   Keywords:Tax Planning, Defered Tax Expense, Dividen Policy, Earnings Management

FAKTOR DETERMINAN PEMBENTUK STRUKTUR MODAL PADA PERUSAHAAN SEKTOR FARMASI PERIODE 2012 - 2016

2017 ◽  
Vol 2 ◽  
pp. 241-250
Author(s):  
Neng Ria Kanita ◽  
Hendryadi Hendryadi
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Pharmaceutical Manufacturing ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Partial Effects

This study aims to examine the simultaneous and partial effects of profitability, liquidity, and firm size on capital structure. The sample is 10 pharmaceutical manufacturing companies listed in Indonesia Stock Exchange period 2012-2016, using purposive sampling. The technique of analysis used is panel data regression (pooled regression). The results showed that the selected model is the fixed effect. Simultaneously NPM, CR, and Firm Size have a significant effect on capital structure. Partially NPM has a negative and significant effect on capital structure. CR partially have a negative and not significant effect on capital structure. Partially Firm Size have a positive and significant effect on capital structure. Variables that have a significant effect on capital structure are NPM and Firm Size. While CR does not significantly affect the capital structure. Keywords: Capital Structure, Profitability, Liquidity, Firm Size

scholarly journals The effect of related party transactions on firm performance: the moderating role of political connection in indonesian banking

2019 ◽  
Vol 20 ◽  
pp. 81-92 ◽  
Author(s):  
Mr Supatmi ◽  
T. Sutrisno ◽  
Erwin Saraswati ◽  
Bambang Purnomosidhi
Keyword(s):  
Panel Data ◽  
Stock Exchange ◽  
Market Performance ◽  
Political Connections ◽  
Political Connection ◽  
Limited Information ◽  
Related Party Transactions ◽  
Macroeconomic Conditions ◽  
Panel Data Regression ◽  
Data Regression

This study aims to examine the effect of related party transactions (RPTs) on banks’ performance and investigates political connections as moderator in their causal relationship. Our sample is 40 Indonesian banks listed on the Indonesian Stock Exchange for the years 2013–2016 with 160 observations as panel data. Based on panel data regression test, our results demonstrate that account receivables-related RPTs have a positive effect on banks’ profitability and its market performance (Tobin’s Q), but there are consequences of high operating costs and the risk of non-performing loans. Banks receive more funds from their related parties (account payables-related RPTs), banks exhibit higher capital capability and lower market performance. Further, the political connection index in banks significantly affect banks’ capability, liquidity, efficiency, and market value through RPTs. This result indicates that political connection strengthens the effects of RPTs on banks’ performance. Although this study has limited information in determining political connections and has not considered macroeconomic conditions, these findings imply that political connection plays an important role in banks’ performance in Indonesia.

scholarly journals MANAJEMEN LABA DAN KAS DI TANGAN: EFEK MODERASI DARI KENDALA KEUANGAN

2020 ◽  
Vol 10 (2) ◽  
pp. 97-111
Author(s):  
Vina Elfreda ◽  
Ari Budi Kristanto
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Earning Management ◽  
Cash Holding ◽  
Financial Constraint ◽  
Economic Uncertainty ◽  
Moderating Variables ◽  
Panel Data Regression ◽  
Final Sample ◽  
Data Regression

Global economic’s uncertainty that occurs cause a predictions of an economic crisis that may happen anytime. This prediction becomes the basis for corporates to anticipate, which one of them by increasing corporate cash holding. The amount of cash holding can be determined with earnings management, especially in this global economic uncertainty. The purpose of this study is to investigate the effect of earnings management on cash holding with financial constraint as moderating variables. The samples of this study are collected by purposive sampling and resulted 363 companies as the final sample from manufaturing companies listed in the Indonesia Stock Exchange in 2016-2018. Data were analyzed by using panel data regression. The result shows that earning management has positive and significant effect on cash holding. In addition, financial constraint is also proven to moderate by strengthening the effect of earning management towards cash holding

scholarly journals The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance

2020 ◽  
Vol 3 (2) ◽  
pp. 76
Author(s):  
Cicik Suciarti ◽  
Elly Suryani ◽  
Kurnia Kurnia
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Panel Data Regression ◽  
Data Regression ◽  
Deferred Tax ◽  
Tax Expense

This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred tax expense partially have no significant effect on tax avoidance.

scholarly journals Investigate the Effect of Ownership Diversity on Earnings Management of Listed Non-Financial Firms in Nigeria

2021 ◽  
pp. 57-65
Author(s):  
Ifeoma C. Nwakoby ◽  
Ogochukwu Okanya
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Earnings Management ◽  
Research Work ◽  
Secondary Data ◽  
Financial Firms ◽  
Panel Data Regression ◽  
Data Regression ◽  
Level Of Significance ◽  
Effect Test

The research work aims to investigate the effect of ownership diversity on earnings management of listed non-financial firms in Nigeria. Several reviewed works was revealed in the study of this work, specifically on earnings management and ownership diversity. The research founds that no literature has studied the effect of ownership diversity and earnings management of the listed non-financial firms in Nigeria. This research makes use of secondary data as its main source of data collection. The method of data analysis applied is Hausman effect test and panel data regression. The result shows that ownership diversity has positive and significant effect on earnings management of non-financial firms in Nigeria which was statistically significant at 1% level of significance.

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