Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Pada Perusahaan Yang Telah Menggunaan Sak Konvergensi Ifrs Mandatory (Studi Empiris Pada Perusahaan Manufakur Yang Terdaftar Di Bei Tahun 2013-2017)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Ana Marfungatun ◽  
Eliya Isfaatun
Keyword(s):  
Earnings Management ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Random Effect ◽  
Secondary Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Independent Variable

This study aims to obtain empirical evidence about the effect of earnings management on financial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company’s profit. Managers can affect their company’s market value by do earnings management, such as make their profit always increase every year to show their good job financial performance. Independent variable if this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measure by return on assets. This population of the study was all of the manufacturing companies on the Indonesia Stock Exchange for five years from 2013 to 2017, while the sample of the research was determined by purposive sampling method to obtain 51 sample companies. The study analyzed one independent variables using secondary data in the form of panel data with a cross-section in 51 companies and a time series of five years. The analysis was regression with a random effect specification. The analysis was regression with a random effect specification the results this study showed that earnings management affect return on assets significantlye.

scholarly journals Pengaruh Current Ratio, Return On Assets, dan Nilai Tukar Rupiah terhadap Harga Saham Farmasi

2021 ◽  
Vol 8 (1) ◽  
pp. 32-38
Author(s):  
Neni Nur'aeni ◽  
Gusganda Suria Manda
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Research Focus ◽  
Return On Assets ◽  
Current Ratio ◽  
Data Source ◽  
Company Sector

This research was conducted at manufacturing companies in the consumer goods industry sector. This research focus is on the pharmaceutical company sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The population in this study was 11 companies. This study used a purposive sampling method, and then, based on the predetermined CRiteria, obtained eight samples of companies that will be tested in this study. The type of data in this research is quantitative data. The data source used is secondary data sourced from the official website of the IDX, BI, and their respective companies. This study's results indicate that only the Current Ratio and Return On Assets partially have a significant effect on stock prices. However, simultaneously Current Ratio, Return On Assets, and Rupiah Exchange Rate have a significant influence on stock prices.

scholarly journals Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ?

2020 ◽  
Vol 4 (1) ◽  
pp. 1-9
Author(s):  
Dwi Indah Lestari ◽  
Merta Noer Vadila
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Company Size ◽  
Return On Assets ◽  
Sustainability Reports ◽  
Sustainability Report ◽  
Descriptive Method

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance

scholarly journals (CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2012 - 2014

2016 ◽  
Vol 5 (3) ◽  
Author(s):  
Siti Ramlah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Assets ◽  
Mining Company ◽  
Equity Ratio ◽  
Independent Variable ◽  
Corporate Social

 This study aimed to analyze the influence of Corporate Social Responsibility disclosure of financial performance in the mining company listed on the Indonesia Stock Exchange. The mining company listed on the Indonesia Stock Exchange in 2012 as many as 34 companies. However, by using purposive sampling method then selected 10 companies that serve as the research sample. Financial performance as the dependent variable that is measured by Debt to Equity Ratio (DER) Return on Assets (ROA), and Earning per Share (EPS). With this type of associative research, seen the effect of CSR on DER, ROA  and EPS. Disclosure of Corporate Social Responsibility (CSR) is an independent variable, measured by the index of CSR in all aspects of CSR. Testing is done with descriptive statistics, classical assumption test and simple linear regression. The results of this study illustrate that the disclosure of Corporate Social Responsibility does not show positive and significant impact on Debt to Equity Ratio (DER), Return On Assets (ROA), and the but positive and significant effect on the Earning per Share (EPS), the mining company listed on the Stock Securities Indonesia Year 2012-2014.Keywords: DER, EPS,CSR disclosures, ROA.

EFEKTIVITAS KOMITE AUDIT DAN MANAJEMEN LABA RIIL

2015 ◽  
Vol 11 (2) ◽  
pp. 157
Author(s):  
Yuliani Yuliani ◽  
Christine Novita Dewi
Keyword(s):  
Empirical Study ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Educational Background ◽  
Real Earnings Management ◽  
Manufacturing Companies ◽  
External Audit ◽  
Independent Variable

h: 0px; "> This research is an empirical study of the audit committee effectiveness towards the company’stendency in conducting real earnings management. The purpose of this research is to obtain empiricalevidence the influence of educational background of the audit committee’s composition, diligence ofthe audit committee, audit committee’s relationship with related parties towards company’s tendencyin conducting real earnings management through sales manipulation, excessive production andreduction in discretionary cost. Sampling was done using purposive sampling method, which uses 117data of manufacturing companies that are listed in BEI (Indonesia Stock Exchange) in the period of2009 to 2012 that tend to conduct real earnings management. The independent variable used are theeducational background composition of the audit committee members, audit committee diligence isproxied by the frequency of the audit committee internal meetings, and the audit committeerelationships with related parties are proxied by the frequency of the external audit committeemeeting, the results showed that the more fulfilled the composition of the audit committee competence,the more numbers of internal and external meetings conducted by audit committee, the lower ofcompany tends to manage their earnings though real activities.Keywords: real earnings management, internal meetings, audit committee’s compositions, externalmeetings

scholarly journals Perilaku Manajemen Laba Berdasarkan Siklus Hidup Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1307-1321
Author(s):  
Chyntya Lisnawati ◽  
Nurzi Sebrina
Keyword(s):  
Life Cycle ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Real Earning ◽  
Start Up

This study aims to examine earnings management behavior is based on the company life cycle. This study is classified as comparative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 61 companies as the research’s sample. Earning managements is measured through accrual earnings management and real earning management. Company life cycle is measured using the company cash flow. The type of data used is secondary data obtained from www.idx.co.id and used is descriptive analysis. The results of this study indicate that:1) company in the start up, growth, mature and decline stages tend to use real earning management, 2)there is no decrease in earnings management as the life cycle changes from start up, growth, mature and decline stages

scholarly journals Transparansi Pengungkapan Penyisihan Terhadap Manajemen Laba Akrual

2019 ◽  
Vol 1 (3) ◽  
pp. 1216-1232
Author(s):  
Yuni Fatma ◽  
Nurzi Sebrina
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Cross Section ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Discretionary Accruals ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aims to examine the effect of transparency in disclosure of allowance for accrual earnings management. This research is classified as causal associative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. By using the purposive sampling method, there are 30 companies as research samples. Overall accrual earnings management uses discretionary accruals, transparency is measured by the allowance disclosure indicator. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel cross section regression analysis. The results of this study indicate that transparency in disclosure of allowance is not able to explain the variance of accrual earnings management in the observation company so that the research hypothesis is rejected.

scholarly journals Pengaruh kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan ukuran dewan komisaris terhadap manajemen laba serta implikasinya terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2012-2014

2017 ◽  
Vol 22 (2) ◽  
Author(s):  
Shierly Pricilia ◽  
Liana Susanto
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Earning Management ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Simple Regression Analysis

The purpose of this study is to analyze the effect of institusional ownership, managerial ownership, independent commissioner, and board of size on earning management and the implication on financial performance of manufacturing companies listed in the Indonesian Stock Exchange from 2012-2014. This research used the data of manufacturing companies that were selected using purposive sampling method for a total of 73 data in three years. Statistic method used in this study is multiple regression analysis and simple regression analysis. The data used in this research are secondary data in the form of financial statements that published during the observation year. The results of this study showed that earning management significantly affected by managerial ownership, and independent commissioner. Financial performance showed that significantly affected by earning management.

scholarly journals The effect of accrual earnings management, using Khotari Model Approach, on the performance of manufacturing companies listed in Indonesia Stock Exchange

2016 ◽  
Vol 5 (1) ◽  
pp. 11
Author(s):  
Mochamad Handoko ◽  
Nurmala Ahmar
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Analysis Technique ◽  
Model Approach

The purpose of this study is (1) to analyze the effect of accrual earnings management on the company performance measured with Return On Assets (ROA), (2) to analyze the effect of accrual earnings management on the company performance measured with Tobins Q. This study uses the data of manufacturing companies listed in Indonesia Stock Exchange. The sampling technique used is purposive sampling method. The researcher uses Khotari Model to calculate discretionary accruals as the proxy of earn-ing management, while the company performance in this study is proxied by the indi-cators of Return on Assets (ROA) and Tobins Q. The analysis technique used is descriptive analysis and simple linear regression. The results of this study prove that accrual earnings management affects ROA and Tobins Q. This study also proves that there is a decline in market value when the earnings management is performed.

scholarly journals DETERMINAN NILAI PERUSAHAAN DI BURSA EFEK INDONESIA

SIMAK ◽  
2018 ◽  
Vol 16 (02) ◽  
pp. 101-118
Author(s):  
Anthony Holly
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Quantitative Data ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Independent Variable

The aim of the study is to assess determinant of firm value as profitability, dividend policy, firm size and liquidity for manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. This study using manufacturing companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Sample size generated by this method is 14 companies. Data type used in this study is quantitative data. Data souce in this study is secondary data. The data were then analyzed using multiple linier regression analysis to analysis dependent variable, Firm value (TQ), and independent variable such as profitability, dividend policy, firm size and liquidity.The research results revealed that profitability, dividend policy and liquidity have positive and significant effect to firm value. However other firm size has positive but no significant effect to firm value.

scholarly journals Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014)

2016 ◽  
Vol 11 (2) ◽  
pp. 76-92
Author(s):  
Nia Mawarsih
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Simple Linear Regression ◽  
Return On Assets ◽  
Return On Equity ◽  
Analysis Technique ◽  
Independent Variable

This study aims to determine the effect of intellectual capital on the company's financial performance. The independent variable used in this study is intellectual capital. The dependent variable used in this study is the company's financial performance as measured by Return on Assets (ROA). Return on Equity (ROE) and Growth of Revenue (GR). The research sample is a pharmaceutical company that is listed on the Indonesia Stock Exchange (IDX) with a study period of 2010-2014. Data was collected by purposive sampling method, based on these criteria, as many as 8 companies were selected as samples in this study. The analysis technique used is simple linear regression analysis using SPSS v.20 software. the test shows that (1) intellectual capital has an effect on ROA, (2) intellectual capital has an effect on ROE (3) intellectual capital does not affect GR.

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