scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY

2020 ◽  
Vol 7 (2) ◽  
pp. 161-174
Author(s):  
Henryanto Wijaya
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Least Square ◽  
Board Independence ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
The Impact

The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, managerial ownership, and accounting conservatism show no significant effect on earnings quality.

scholarly journals The Effect of Good Corporate Governance on Firm Value with Earnings Quality as A Moderated Variables

2021 ◽  
Vol 3 (1) ◽  
pp. 29-39
Author(s):  
Gusti Eka Setiawati ◽  
Muhammad Ali ◽  
Kasman Damang
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Added Value ◽  
Managerial Ownership ◽  
Agency Conflicts

Corporate governance is a concept to improve management performance by monitoring to ensure management accountability to shareholders. Besides being able to reduce agency conflicts, corporate governance is also capable of creating added value for interested parties (stakeholders) in the form of effective protection, especially for investors in recovering their investment fairly and of high value. The purpose of this study is to analyze the effect of managerial ownership, institutional ownership, and audit committee on firm value, and to analyze whether earnings quality can moderate the influence of managerial ownership, institutional ownership, and audit committee on firm value in banking companies listed on the IDX in 2017 -2019. The research population is banking companies listed on the IDX, with a purposive sampling technique, a total of 9 samples were obtained with the observation period 2017 to 2019. Data collection is through documentation obtained from the official website of the Indonesia Stock Exchange (IDX). Meanwhile, the data analysis technique used classical assumption test, multiple regression analysis, and moderated analysis. The results of the study found that managerial ownership and institutional ownership have a positive and significant effect on firm value. The audit committee has a negative and insignificant effect on firm value. Earnings quality cannot moderate the effect of managerial ownership, institutional ownership, and audit committee on firm value.

scholarly journals The Influence of Corporate Governance Mechanism, Accounting Conservatism, And Company Size on Earnings Quality

2021 ◽  
Vol 04 (01) ◽  
Author(s):  
Wiwik Pratiwi ◽  
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Company Size ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism

This research aims to provide empirical evidence on the influence of corporate governance mechanism (audit committee, independence board of commissioner, institutional ownership, managerial ownership), accounting conservatism, and company size on earnings quality. Sample used in this research are manufacturing company listed in Indonesia Stock Exchange (IDX) in 2016-2018 using purposive sampling and obtained 29 companies. This research used secondary data of annual report or financial statement obtained from Indonesia Stock Exchange (IDX) or company website in 2016-2018 period. Data were analyzed using multiple regression method. The finding of this research are institutional ownership and managerial ownership partially has positive significant effect to earnings quality. The accounting conservatism and company size partially has negative significant effect to earnings quality. Whether the audit committee and independence board of commissioner has no significant effect to earnings quality. In addition, corporate governance mechanism, accounting conservatism and company size simultaneously has a significant effect to earnings quality.

scholarly journals Does Managerial Ownership Moderate the Effect of Managerial Ability on Earnings Quality? A comparative Study of Manufacturing Companies in Indonesia and Malaysia

2018 ◽  
pp. 639-647
Keyword(s):  
Stock Exchange ◽  
Earnings Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Managerial Ability ◽  
Accrual Quality ◽  
A Company

The purpose of this study is to test the capability of managerial ownership in moderating the effect of managerial ability on earnings quality. The research sample consists of 41 manufacturing companies in Indonesia Stock Exchange and 53 in Malaysia Stock Exchange within the year of 2014–2016. Partial Least Square (PLS) method used for data analysis. The result shows that managerial ability has a positive and significant effect on earnings persistence, both in Indonesia and Malaysia. Managerial ability also has a positive and significant effect on accrual quality in both countries. Managerial ownership strengthens the effect of managerial ability on earnings persistence, but only in Malaysia. However, managerial ownership strengthens the effect of managerial ability on accrual quality in both countries. The results of this study can help investors and creditors in making decisions. Before investors invest in a company or before creditors lend funds to companies, investors and creditors need to first consider the persistence of earnings, not only see the amount of earnings the company gets to ensure that the company’s earnings quality is good and the company has good prospects in the future.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA STUDI PADA SEKTOR CONSUMER GOODS PERIODE 2013-2017

account ◽  
2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Tasya Anindya Pramesti ◽  
Elly Mirati ◽  
Petrus Hari Kuncoro
Keyword(s):  
Corporate Governance ◽  
Consumer Goods ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Panel Regression ◽  
Company Performance ◽  
Analysis Method

PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DIBURSA EFEK INDONESIA STUDI PADA SEKTOR CONSUMER GOODS PERIODE 2013-2017Tasya Anindya [email protected]. Elly [email protected] Hari Kuncoro [email protected] Studi Manajemen Keuangan Politeknik Negeri JakartaABSTRACTCorporate governance is one of the most important mechanism in the internal companymanagement to keep the company performance with the intention to incrase the firm value. Thepurpose of this study is to test the influence of corporate governance on firm value which is proxiedwith PBV. This research is quantitative and assocative research where data is obtained from annualreport from company that listed in Indonesia Stock Exchange in the consumer goods sector in 2013-2017 published by BEI. The population of this study are 46 companies with the sampling technique used is purposive sampling and 6 companies are choosen. The data analysis method used is panel regression through several tests including classic assumption test and hyppothesis testing partially and simultaneously. The results of this study are managerial ownership is significantly influenced firm value, but institutional ownership, independent commisioner, and audit committee has no influence on firm value significantly, and corporate governance simultaneously is significantly influenced firm value.Keywords: Corporate Governance, Firm Value, PBV ABSTRAKCorporate governance merupakan salah satu mekanisme yang sangat penting dalam suatuinternal manajemen perusahaan untuk menjaga kinerja perusahaan dengan tujuan meningkatkannilai perusahaan. Tujuan dari penelitian ini adalah untuk menguji pengaruh corporate governanceterhadap nilai perusahaan yang diwakilkan dengan PBV. Penelitian ini adalah penelitian kuantitatifdan asosiatif dimana data diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa EfekIndonesia sektor consumer goods pada periode 2013-2017 yang diterbitkan oleh BEI. Populasi daripenelitian adalah 46 perusahaan dengan teknik pengambilan sampel menggunakan purposivesampling dan hasil sampel penelitian ini sebanyak 6 perusahaan. Metode analisis data yangdigunakan adalah metode regresi data panel termasuk pengujian asumsi dan kesesuaian model danpengujian hipotesis baik secara parsial dan secara simultan. Hasil dari penelitian ini menunjukanbahwa kepemilikan manajerial berpengaruh terhadap nilai perusahaan, sedangkan kepemilikaninstitusonal, komisaris independen, dan komite audit tidak berpengaruh signifikan terhadap nilaiperusahaan, dan corporate governance secara simultan berpengaruh terhadap nilai perusahaan. Kata kunci: Corporate Governance, Nilai perusahaan, PBV

scholarly journals DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO.7 TAHUN 2018

2020 ◽  
Vol 6 (1) ◽  
pp. Press
Author(s):  
Jessyka Tridewi Purba ◽  
Husnah Nur Laela Ermaya ◽  
Ayunita Ajengtiyas
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Related Party Transactions

This study aims to examine the effect of Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Earnings Management to Related Party Transaction Disclosure. This type of research is quantitative reseacrh using secondary data of financial statements from manufacturing sector companies during 2016 to 2018 obtained from Indonesia Stock Exchange. The sampling technique that used is purposive sampling. The results showed that the Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership and Profit Management were able to influence the disclosure of related party transactions by 13%, while the remaining 87% were influenced by other variables outside this study. Partially, institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions.

scholarly journals Earnings Quality, Asymmetric Information, and Market Response : Insights from Indonesia

2020 ◽  
pp. 377-395
Author(s):  
Puji Wibowo ◽  
Etty Murwaningsari
Keyword(s):  
Asymmetric Information ◽  
Good Governance ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Fixed Effect Model ◽  
Least Square ◽  
Manufacturing Companies ◽  
Reported Earnings ◽  
Stock Transaction ◽  
The Impact

This study aims to investigate the impact of earnings quality and asymmetric information on market reaction which is proxied by cumulative abnormal return (CAR). This study also attempts to analyze whether good governance is playing an important role in moderating the effects of those two independent variables on CAR. By using purposive sampling method, this study covers 125 manufacturing companies listed on Indonesian Stock Exchange for 2017-2018 period to reveal above agenda. By using generalize least square (GLS) fixed effect model, it is found that reported earnings on financial statement have meaningful information for investors. By this, investors could expect stock return by relying on this earning information. Meanwhile, asymmetric information also matters for investors to make decisions regarding stock transaction. However, independence commissioner which is predicted to have an important role for stock performance, is not proved as moderating variable in this study.

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.

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 Pengaruh Good Corporate Governance Terhadap Kualitas Laba Perusahaan (Studi pada Perusahaan Sektor Consumer Goods dalam Bursa Efek Indonesia Periode 2016-2018)

2020 ◽  
Vol 12 (2) ◽  
pp. 215-222
Author(s):  
Lisa J. C. Polimpung
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Coefficient Of Determination ◽  
Managerial Ownership ◽  
The Public ◽  
Good Corporate Governance ◽  
Corporate Earnings ◽  
Earning Quality

Financial statements reflect the state of the company where in a financial statement a person can get various kinds of information where one of them is profit. Before investors make an investment they will use information about earnings for their consideration. This causes earnings quality to be one of the most important aspects because it is used in evaluation materials to measure the performance of a company because investors expect quality earnings. Earnings quality is one of the driving factors used by investors before making investment decisions. This study wants to see whether the variables contained in good corporate governance which are divided into managerial ownership, institutional ownership, the size of the public accounting firm, audit committee and committee board have an influence on the quality of corporate earnings. This study conducted a study of companies listed on the Indonesia Stock Exchange in the period 2016-2018 where the number of observations was 60 observations and examined using the calculation of the coefficient of determination and multiple regression. The results found are managerial ownership and audit committee have an influence on earnings quality while other variables have no influence.  Keywords: Good Corporate Governance, Earning Quality

scholarly journals THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY

2020 ◽  
Vol 25 (1) ◽  
pp. 13-27
Author(s):  
Rani Aprilian ◽  
Kiagus Andi ◽  
Yunia Amelia
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

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