scholarly journals Relationship between Leverage and Firm Size Toward to Real Earning Management (Unit Analysis of Mining Company Indonesia Exchange Stock Period 2012 Until 2015)

2019 ◽  
Vol 8 ◽  
pp. 672-687
Author(s):  
Irene Sukma Lestari Barus ◽  
◽  
Tetty Lasniroha Sarumpaet ◽  
Acep Edison ◽  
Renny Maisyarah ◽  
...  
Keyword(s):  
Firm Size ◽  
Management Unit ◽  
Earning Management ◽  
Mining Company ◽  
Real Earning ◽  
Unit Analysis

scholarly journals PENDETEKSIAN PENIPUAN LAPORAN KEUANGAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABLE MODERATING DENGAN MENGGUNAKAN FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2016 - 2018

2019 ◽  
pp. 2
Author(s):  
Trianawati Trianawati
Keyword(s):  
Earning Management ◽  
Fraud Triangle ◽  
Purposive Sampling ◽  
Real Earning ◽  
Financial Need ◽  
Total Accrual

<p>Penulisan ini bertujuan untuk membuktikan secara empiris pengaruh unsur fraud triangle (<em>pressure, opportunity dan rationalization</em>) dalam penipuan laporan keuangan yakni praktik <em>real earning management</em> pada perusahaan manufaktur di bursa efek indonesia tahun 2016-2018.  Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder. Populasi dari penelitian ini adalah 162 perusahaan manufaktur di bursa efek indonesia.  Pemilihan sampel dengan menggunakan purposive sampling yang terbatas pada individu spesifik dengan kriteria tertentu untuk memenuhi kebutuhan penelitian (Sekaran dan Bougie, 2013). Hasil penelitian ini menunjukan bahwa kepemilikan saham orang dalam <em>(personal financial need) dan Total Accrual to Asset (rationalization) </em> pada perusahaan memiliki banyak kesempatan memanipulasi laporan keuangan. Sedangkan perubahan saldo piutang (<em>nature  of industry)</em> tidak memiliki pengaruh terhadap kecurangan laporan keuangan pada praktik <em>real earning management</em>.</p>

scholarly journals THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

2019 ◽  
Vol 6 (1) ◽  
pp. 19
Author(s):  
Mayasari Mayasari ◽  
Ayu Yuliandini ◽  
Intan Indah Permatasari
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Company Size ◽  
Negative Effect ◽  
Positive Effect

<p><em>The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.</em><em> </em></p>

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 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN PROFITABILTAS SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 9 (2) ◽  
pp. 125
Author(s):  
Andhi Adhitya Nurcahyo ◽  
Rossje V Suryaputri
Keyword(s):  
Empirical Study ◽  
Earnings Management ◽  
Board Of Directors ◽  
Firm Size ◽  
Significant Influence ◽  
Stock Exchange ◽  
Total Sample ◽  
Financial Statement ◽  
Earning Management ◽  
Management Board

<p class="Style1">The objective of the empirical study is to examine and to analyze the effect of Board of Directors, Leverage, Perccntage of Public Stock and Firm Size to Earning Management with Profitability as a moderated variable. The sample of this empirical study is the manufacturing company that listed in Indonesia Stock Exchange (IDX) in 2011-2014. Total sample of this research is 96 financial statement. This research uses multiple regression analysis as hypotesis testing. The result of this empirical study are board of directors, percentage of public stock and firm size has not significant influence to earnings management, leverage has significant influence to earnings management. Board of directors which moderated of profitability, leverage which moderated of profitability and firm size which moderaed of profitability has not significant influence to earnings management, percentage of public stock which moderated of profitability has significant influence to earnings management.</p>

scholarly journals Asimetri Informasi, Leverage, dan Ukuran Perusahaan pada Manajemen Laba

2017 ◽  
pp. 100
Author(s):  
Tiya Mahawyahrti ◽  
Gusti Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Earning Management ◽  
Negative Effects ◽  
Positive Effects ◽  
Asymmetry Information

This study aims at finding the empirical evidence of the effect of asymmetry information, leverage, and firm size on earning management. This research uses agency theory and positive accounting theory to explain the effect of asymmetry information, leverage, and firm size on earning management. This study was conducted on companies listed in Indonesia Stock Exchange during the period of 2009-2013. The samples were selected by purposive sampling method. The number of selected samples were 39 companies. Multiple linear regression analysis was used to analyze the data. Based on the data analysis, the study proves that the asymmetry information has positive effects on earning management, leverage has positive effects on earning management and firm size has negative effects on earning management.

scholarly journals Company Size Moderates the Effect of Real Earning Management and Accrual Earning Management on Value Relevance

ETIKONOMI ◽  
2019 ◽  
Vol 18 (1) ◽  
Author(s):  
Sistya Rachmawati
Keyword(s):  
Predictive Value ◽  
Value Relevance ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Earning Management ◽  
Company Size ◽  
Real Earning ◽  
Common Effect ◽  
Effect Model ◽  
Value Model

The purpose of the study was to determine the effect of real earning management and accrual earning management on the relevance of values proxied by predictive value, feedback value and timeliness. Furthermore, whether the influence of real earning management and accrual earning management on value relevance can be strengthened by the company size variable. This study uses secondary data from 2014 to 2016 with 61 companies so that there are 183 observations. Data is processed by multiple regression for predictive value model and feedback value model using fixed effect model while timeliness uses common effect model. Before the regression test, normality and classical tests were carried out which included multicollinearity test, heteroscedasticity test and autocorrelation test. The results showed that the effect of real earning management and accrual earning management on predictive value, feedback value was not significant, while the timeliness was only accrual earning mamagement that had significance. On the other hand, company size has been proven to strengthen the effect of real earning management and accrual earning management on predictive value, whereas in the feedback value and timeliness model only accrual earning management can be strengthened by the size of the company

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 PENGARUH KUALITAS AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

2016 ◽  
Vol 3 (1) ◽  
pp. 21
Author(s):  
Arvitha Dinda Rosena ◽  
Susi Dwi Mulyani ◽  
Bambang Prayogo
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Quality ◽  
Analysis Data ◽  
Earning Management ◽  
Research Model ◽  
A Value ◽  
Negative Effect ◽  
Debt Covenant ◽  
Positive Effect

<p><em>This study used one research model to obtain empirical evidence about the effedts of audit quality and debt covenant on earning management with firm size as moderation variable. Variables used in this research model are audit quality, debt covenant, firm size and earnings management.</em></p><p><em>Sampel on this research is manufacture company listed in Bursa Efek Indonesia for period 2012 – 2015. Based on purposive sampling, sampel that used for this research is 71 company with four year period, so there ar 284 samples. Analysis data method that used for this research is SPSS version 17, with a value of significance was set at 5%.</em></p><p><em>The result of the research concludes that the audit quality does not have an negative effect to earnings management. Meanwhile, leverage have a negative significant effect to earnings management. This research also concludes if firm size is not meoderate the negative effect of audit quality to earning managements. However, firm size is moderating the positive effect of leverage to earning management</em><em>.</em><em> </em></p>

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