scholarly journals PENGARUH KONTROL KELUARGA TERHADAP MANAJEMEN LABA

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Ancilla Sheila Margono ◽  
Yulia Ivana Tanujaya ◽  
Athalia Ariati Hidayat ◽  
Retno Yuliati
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Generalized Least Squares ◽  
Regression Method ◽  
Significant Positive Effect ◽  
Minority Shareholders ◽  
Family Control ◽  
The Family ◽  
Jones Model ◽  
Positive Effect

The involvement of the family in the company can lead to conflict between the majority (family) and minority shareholders. This study aims to determine whether family control in companies listed on the Indonesia Stock Exchange (IDX) has a significant positive effect on earnings management. Earnings management in this research is measured using the Modified Jones Model. With a sample of 436 non-financial companies listed on the Stock Exchange in the period 2012-2016 and using the generalized least squares (GLS) regression method, the study found that family control had a significant positive effect on earnings management. This indicates that family control in companies listed on the Stock Exchange tends to do earnings management.Keywords: Family Control, Earnings Management, Modified Jones Model

scholarly journals PENGARUH LEVERAGE, MANAJEMEN LABA, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008 - 2012

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Fajar Kusworo
Keyword(s):  
Earnings Management ◽  
Ownership Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Public Ownership ◽  
Government Ownership ◽  
Simultaneous Testing ◽  
Positive Effect

The purpose of this research was to determine the effect of leverage , earnings management , and ownership structure on firm value in state-owned companies . Based on a population of 18 state-owned companies listed on the Stock Exchange was taken 10 stateowned companies in 2008 to 2012 as the samples in this study according to the criteria of the study , a total of 50 years as a firm observational data . At the stage of data processing are affected data outliers firm by 2 years so the number of samples used in this study for 5 years amounted to 48 firm year . Data analysis was performed using linear regression analysis using SPSS for Windows 16.00. Simultaneous testing results show that leverage , earnings management , government ownership , and public ownership and a significant positive effect on firm value . Result partial test indicates that earnings management does not affect the value of the company , while leverage , government ownership , and public ownership negatively affect the value of the company .

scholarly journals ANALISIS DETERMINAN AUDIT REPORT LAG

2018 ◽  
Vol 10 (1) ◽  
pp. 22-27
Author(s):  
Gilang Satrya Ramadhan ◽  
Majidah Majidah ◽  
Eddi Budiono
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Regression Method ◽  
Test Results ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Multiple Regression Method ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research is to determine the effect of leverage, size of company, audit quality and accounting result simultaneously or partially to the audit report lag. The type of this research is descriptive verificative. The number of manufacturing companies in the Indonesia Stock Exchange (BEI) over the period of 2011-2015 are 143 companies, then obtained a sample of 110 by purposive sampling. Analysis of data is carried out using multiple regression method. The results showed variable leverage, size company, audit quality and accounting result can explain audit report lag 33.3%. Partial test results showed that leverage did not significantly affect, size company and accounting result have a significant negative effect and audit quality have a significant positive effect on audit report lag.

scholarly journals Analisis Pengungkapan Modal Intelektual

2021 ◽  
Vol 21 (3) ◽  
pp. 1232
Author(s):  
Marfungatun Rahma ◽  
Minadi Wijaya ◽  
Tunggul Priyatama
Keyword(s):  
Real Estate ◽  
Firm Size ◽  
Intellectual Capital ◽  
Analytical Method ◽  
Stock Exchange ◽  
Regression Method ◽  
Significant Positive Effect ◽  
Units Of Analysis ◽  
Multiple Regression Method ◽  
Positive Effect

This study aims to analyze the effect of firm size, profitability, and leverage on intellectual capital disclosure in property and real estate companies listed on the IDX for the 2017-2019 period. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2017 - 2019. The sample used is 37 property and real estate companies with observations for three years totaling 111 units of analysis. The analytical method used is the multiple regression method. The results of this study indicate that firm size has a significant positive effect on intellectual capital disclosure, while profitability and leverage have no significant effect on intellectual capital disclosure.

scholarly journals THE EFFECT OF COMPANY DIVERSIFICATION TOWARDS EARNING MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Ratih Kusumaningtyas ◽  
Reni Yendrawati
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Corporate Diversification ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
The Relationship ◽  
Positive Effect

<p>This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the company’s growth (growth) and leverage have no significant effect on earnings management.</p>

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Dendi Purnama
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Size ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study aims to analyze the effect of profitability, leverage, firm size, institutional ownership and managerial ownership of earnings management. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2015. The sample in this study as many as 47 companies for 6 years.The result of analysis shows that profitability have a significant positive effect to earnings management, firm size and managerial ownership negatively affect earnings management, while leverage and institutional ownership have no effect to earnings management. While jointly shows that the variable profitability, firm size, leverage, institutional ownership and managerial ownership have a significant effect on earnings management. Keywords: Profitability, Leverage, Company Size, Institutional Ownership, Managerial Ownership and Profit Management,

scholarly journals PENGARUH SIKLUS HIDUP DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2014 ◽  
Vol 5 (1) ◽  
pp. 53
Author(s):  
Endang Kusumawati ◽  
Ari Dewi Cahyati
Keyword(s):  
Life Cycle ◽  
Earnings Management ◽  
Firm Size ◽  
Management Practices ◽  
Stock Exchange ◽  
Earning Management ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Positive Effect

<span><strong>Title: [Life Cycle and Company Size Effect on Earning Management of Corporates are Listed on Indonesia Stock Exchange]</strong><br /><br />The study goal was to determine whether there is influence of the life cycle and <span>firm size on earnings management in companies listed on the Stock Exchange <span>Indonesia. Data tehnique collection is done by purposive sampling. The data <span>used in this study is secondary data, engineering data collection is done by <span>purposive sampling. The total sample of 78 manufacturing companies. The <span>results showed that the life cycle variables significant positive effect on earnings management practices while the firm size variable is not significant effect <span>on earnings management practices. In general it can be concluded that the <span>only variable that has a life cycle just significant positive effect on earnings <span>management. Subsequent researchers expected to add other factors influence <span>earnings management as another independent variable, because it is possible <span>that other factors not included in this study influence the practice of earnings <span>management.</span></span></span></span></span></span></span></span></span></span></span><br /></span>

scholarly journals The Moderating Role of Family Control on the Relationship between Audit Committee Financial Expertise and Earnings Management

2018 ◽  
Vol 13 (12) ◽  
pp. 31 ◽  
Author(s):  
Yousef Abu Siam ◽  
Mohammed Idris ◽  
Saleh Al- Okdeh
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Family Ownership ◽  
Positive Interaction ◽  
Family Control ◽  
Financial Expertise ◽  
The Family ◽  
Governance Practices ◽  
Regulatory Bodies

The current study offers empirical evidence on the way the family ownership moderates the association that exists between the financial experience of the audit committee and earnings management based on a sample of 44 manufacturing firms that are registered with the Amman Stock Exchange (ASE) from 2012 to 2016. From the results of the study, there is a significant negative association between the financial experience of the audit committee and earnings management. In addition, the study shows a positive interaction of the financial experience of the audit committee and the family ownership on earnings management. This indicates that an increase in the percentage of audit committee members having financial expertise, in order to restrict earnings management, is less likely to be influential in the case of family controlled firms. These results have implications for policy makers and regulatory bodies in Jordan since they highlight the need to improve the good corporate governance practices and attempt to constrain the incidence of earnings management in Jordanian firms.

Kredit Bermasalah sebagai Pemoderasi Pengaruh Tingkat Penyaluran Kredit terhadap Profitabilitas

2020 ◽  
Vol 5 (1) ◽  
pp. 52
Author(s):  
Sukirno Sukirno
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Survey Methods ◽  
Analytical Tool ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
The Relationship ◽  
Positive Effect

Abstract This study aims to empirically challenge the moderation of Non-Performing Loans to the effect of Credit Distribution Rates on Profitability. The population of 81 bank companies listed on the Indonesia Stock Exchange in the period 2014-2018 and which met the criteria of the research sample (purposive sampling) were 22 companies. The research method uses survey methods with quantitative research approaches, the analytical tool used is moderation regression. This study concludes that the level of credit distribution has a significant positive effect on profitability and the existence of the problem loan variable is proven to be a moderating variable that weakens the relationship between the level of credit distribution and profitability.    

Pengaruh Likuiditas, Pertumbuhan Kredit, Efisiensi, dan Kecukupan Modal Terhadap Profitabilitas

2020 ◽  
Vol 1 (1) ◽  
pp. 27-35
Author(s):  
Lia Hendrawati ◽  
Said Djamaludin
Keyword(s):  
Stock Exchange ◽  
Growth Efficiency ◽  
Research Data ◽  
Capital Adequacy ◽  
Annual Data ◽  
Significant Positive Effect ◽  
Credit Growth ◽  
Negative Effect ◽  
Positive Effect ◽  
Observation Period

This study to examine and analyze the effect of liquidity, credit growth, efficiency, and capital adequacy on the Bank’s profitability listed on the IDX partially and simultaneously. The research data are annual data for the 5-year observation period (2009-2013). This research was conducted at 33 banks listed on Indonesia Stock Exchange. Banks Analyzed that met the population criteria were 23 banks. The analytical method used in multiple linier regression. The results showed that liquidity, credit growth, efficiency, and capital adequacy together (simultaneously) significantly influence profitability. Partially,  liquidity has a significant positive effect on profitability, while efficiency has a significant negative effect. Credit growth and capital adequacy have no significant effect on profitability. Liquidity is the variable that has the biggest effect on the Bank’s profitability. 

FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN

Wahana ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 61-72
Author(s):  
Rani Eka Diansari ◽  
Sheftyka Rispin
Keyword(s):  
Human Resource ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Accounting Disclosure ◽  
Analytical Technique ◽  
Human Resource Accounting ◽  
Negative Effect ◽  
Resource Accounting ◽  
Positive Effect

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure.  Keywords: company size, profitability, company age, human resource accounting disclosure

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