scholarly journals DIVERSIFIKASI USAHA DAN MANAJEMEN LABA DENGAN PENDEKATAN CONDITIONAL REVENUE MODEL

2017 ◽  
Vol 21 (2) ◽  
pp. 302
Author(s):  
Matthew Haryanto ◽  
Lina Lina
Keyword(s):  
Earnings Management ◽  
Large Scale ◽  
Stock Exchange ◽  
Positive Influence ◽  
Financial Accounting ◽  
Annual Reports ◽  
Accounting Standard ◽  
Financial Reports ◽  
Public Companies ◽  
Revenue Model

Generally, go public companies are belong to large-scale companies or even international ones. Mostly those companies have more than one business divisions, therefore the financial reports might be published in more than one segments. According to Financial Accounting Standard 5, the company financial reports can be distinguished between geographical segments and operating segments. This study aims to give the empirical evidence about the influence of the business diversification towards earnings management. The amount of the geography segments and the operating segments are used as proxy to represent the business diversification. The earnings management is measured by conditional revenue model. The data is collected from the company annual reports by accessing through Indonesia Stock Exchange website for period 2011-2013. The sampling method used is purposive sampling. Data analysis used multiple linear regressions. The result of the study shows that the geography segments have no influence on the earnings management, meanwhile the operating segments have positive influence on earnings management.

scholarly journals The Implementation Of Accounting For Environmental Liabilities

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 121-133
Author(s):  
Amrie Firmansyah ◽  
Suhita Santi Medina
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Accounting ◽  
Annual Reports ◽  
Environmental Liabilities ◽  
Financial Reports ◽  
Income Statement ◽  
Food And Beverage ◽  
Social Environmental

This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company's operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary.

scholarly journals Board Membership Diversity and Earning Management: A Cross Country Analysis

2020 ◽  
pp. 17-28
Author(s):  
Ejezie Sabina
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Pearson Correlation ◽  
Positive Influence ◽  
Annual Reports ◽  
African Countries ◽  
Secondary Sources ◽  
Financial Firms ◽  
Ex Post ◽  
Board Membership

The aim of this paper is the effect of board membership diversity on earnings management among listed non-financial firms in three selected Sub-Sahara African countries (Nigeria, Kenya and South Africa) were used for the period of ten years spanning 2009 to 2018. The study employed ex-post facto research design. The secondary sources of data were collected from annual reports of the selected non-financial firms quoted in their respective stock exchange and three specific objectives and hypotheses were tested and analyzed using descriptive statistics, Pearson correlation analysis and panel regression analysis. Using some selected Sub-Sahara African countries a sample of 470 observations were used, the result revealed that board membership diversity has positive influence on earnings management, the influence is effective in driving the level of manipulated earnings among firms in Sub-Sahara Africa because the result was found to be statistically significant, therefore the researcher rejects the null hypothesis and accepts  the alternatives hypothesis which states that foreign board membership diversity has significant effect on earnings management among non- financial firms in Sub-Sahara African countries with a high significant value of 0.005 indicated using hypothesis testing tool. The research concludes that foreign board membership diversity is very influential on earnings management of non-financial firms in Sub-Sahara African countries.

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 8 (11) ◽  
pp. 6618
Author(s):  
Putu Ayu Cahya Dewi ◽  
Ida Bagus Panji Sedana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Company Size ◽  
Financial Reports ◽  
Public Companies ◽  
The Public ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) or corporate social responsibility is one of the activities carried out by the company to maintain good relations with the public or the public. Companies are required to submit information about CSR activities carried out, usually these activities are published by the company in annual reports and also sustainability reports. The purpose of this study was to determine the effect of profitability, company size, and leverage on CSR disclosure. This research was conducted on basic industrial and chemical sector companies listed on the Stock Exchange in 2014-2017. The sample of this study was 38 companies using the nonprobability sampling method. Data collection is done by observing financial reports and annual reports published by the company. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the positive and not significant profitability of the effect on CSR disclosure, company size has a positive and significant effect on CSR disclosure, leverage has a negative and significant effect on CSR disclosure. Keywords: profitability, company size, leverage, corporate social responsibility

scholarly journals PENGARUH CSR TERHADAP NILAI PERUSAHAAN: INTEGRASI MANAJEMEN LABA SEBAGAI MEDIASI DAN KEPEMILIKAN KELUARGA SEBAGAI MODERASI

2021 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Stacia Senjaya ◽  
Fransiskus Randa ◽  
Ferdinandus Sampe
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Family Firms ◽  
Management Practices ◽  
Stock Exchange ◽  
Annual Reports ◽  
Family Ownership ◽  
Financial Reports ◽  
The Impact ◽  
The Relationship

<p><em>The purpose of this study is to investigate the role of family ownership integration in moderating and earnings management in mediating the relationship between CSR and firm value. The population used is all companies listed on the Indonesia Stock Exchange (BEI) with the 2015-2018 research period. The number of samples is 67 companies each year, which were selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis is used to analyze data. The results of this study indicate that CSR has a significant positive effect on earnings management, also earnings management on firm value has a significant positive relationship. The family ownership variable in moderates the relationship between CSR and earnings management is type Pure Moderation, conversely earnings management in mediating the relationship between CSR to the firm's value is type of No Mediation, nor is there any effect of integration of family ownership and earnings management on the relationship of CSR and firm value. The implication of this research, especially for family firms to maintain control of the company's operations, especially in the socio-emotional aspect compared to the financial aspect, because this contributes stakeholder to avoid the impact of earning management practices with the higher the discretionary accrual value is indicated to hide actions that harm firm’s reputation.</em></p>

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

Pengaruh Intellectual Capital, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Sektor Properti, Real Estate, Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia

2018 ◽  
Vol 9 (2) ◽  
pp. 1-14
Author(s):  
Haryani Chandra ◽  
Hamfri Djajadikerta
Keyword(s):  
Real Estate ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Price ◽  
Stock Exchange ◽  
Value Added ◽  
Simple Random Sampling ◽  
Positive Influence ◽  
Public Companies ◽  
Equity Ratio

Go public companies have main purpose to increase firm value consistently. Increased firm value can reflect the increase in the prosperity of shareholders. The purpose of this research is to determine whether intellectual capital, profitability, and leverage have an influence on firm value. This research is expected to help companies to determine the focus on managing the factors those have an influence towards firm value and help investors and potential investors to make investment decisions. This research is conducted on firms listed in property, real estate, and building construction sector in Indonesia Stock Exchange during 2010 until 2015. Samples are selected by simple random sampling method. The research method used is the regression analysis. Intellectual capital is measured by value added intellectual coefficient (VAIC), profitability is measured by return on assets (ROA), leverage is measured by debt- to-equity ratio (DER), and firm value is measured by the year-end closing stock price. The results showed that intellectual capital, profitability, and leverage have partially a significant positive influence on firm value. In addition, intellectual capital, profitability, and leverage have significant influence simultaneously on firm value. Keywords: firm value, intellectual capital, leverage, profitability

Good Corporate Governance, Profitabilitas, Ukuran Perusahaan dan Struktur Modal

2017 ◽  
Vol 9 (1) ◽  
pp. 1-17
Author(s):  
Hesty Juni Tambuati Subing
Keyword(s):  
Capital Structure ◽  
Board Of Directors ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Financial Reports ◽  
Basic Industry ◽  
The Capital Structure

The purpose of this research is to know about the effect of these factors Corporate Governane proxy by Institutional Ownership and Number of Board of Directors, Firm Size, and Return On Asset in basic industry and chemistry towards capital structure, and also to determine which of those factors having powerful effect to the capital structure. This research is using secondary data, such as the financial reports, annual reports and other related information of basic industry and chemistry listed in Indonesian Stock Exchange which sample were taken from 45 companies for the period of 2013 to 2014, and the choosing of these samples was based on the purposive sampling method. Panel data is used to test the effect of Institutional Ownership, Board of Directors, Return on Asset and Firm Size among as independent variables, in regard to capital structure as dependent variables. The result shows that only Return On Asset have significant effect to the Capital Structure in the basic industry and chemistry. Meanwhile Institutional Ownership, Board of Directors and Firm Size have no effect to the Capital Structure in the basic industry and chemistry. Keywords: Institutional Ownership, Board of Directors, Return On Asset, Firm Size, Capital Structure

scholarly journals Factors Influencing Auditor Independence among Listed Companies in Nigeria: Generalized Method of Moments (GMM) Approach

2017 ◽  
Vol 9 (8) ◽  
pp. 191 ◽  
Author(s):  
Mary Kehinde Salawu
Keyword(s):  
Method Of Moments ◽  
Stock Exchange ◽  
Generalized Method Of Moments ◽  
Secondary Data ◽  
Audit Fees ◽  
Listed Companies ◽  
Positive Influence ◽  
Auditor Independence ◽  
Financial Reports ◽  
Factors Influencing

The study examines the factors influencing auditor independence among listed companies in Nigeria. A sample of 65 firms out of the 194 listed on the Nigerian Stock Exchange (NSE) were purposively selected for analysis, these comprise 14 money deposit banks (financial), 1 mortgage bank and 50 non-financial firms. Secondary data were employed for the study and were sourced from the audited financial reports of sampled companies and fact book of the Nigerian Stock Exchange between the periods of 2006 and 2013. Data were analysed using descriptive statistics and Generalised Method of Moments (GMM). Preliminary tests were carried out such as Sargan test, Arellano-Bond Serial Correlation Test among others. The study revealed that Big4, audit tenure, profitability, leverage and inventory with account receivable had negative significant impact, which can impair auditor independence, while size of the firms and loss had positive influence on auditor independence in Nigeria. Also, the square root of the number of subsidiaries was positively related to auditor independence, but not significant and the total number of subsidiaries had positive influence on auditor independence but not significant. These results implied that the two variables can increase the complexity of the audit and, consequently, a rise in audit fees expect in their presence. This will in turn reduce auditor independence. The study therefore recommended that joint audit be adopted and audited tenure be reviewed. The findings of the study would enable management, regulators, investors and other stock market participants to play their unique and important roles in enhancing auditor independence in Nigeria.

scholarly journals ANALISIS KEPUTUSAN PENDANAAN TERHADAP STRUKTUR MODAL MELALUI TRADE OFF THEORY

2020 ◽  
Vol 8 (2) ◽  
pp. 143
Author(s):  
Nana Umdiana ◽  
Dyah Lupita Sari
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Annual Reports ◽  
Financial Reports ◽  
Trade Off ◽  
Return On Equity ◽  
Fixed Assets ◽  
Equity Ratio

This study aims to analyze funding decisions on capital structure through trade off theory in property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. Profitability is measured using the return on equity ratio, asset structure is measured by fixed assets ratio and funding decisions are measured by debt. to equity ratio. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. The data analyzed is secondary data in financial reports or annual reports. The sample selection used purposive sampling method and the sample obtained in this study were 40 data from 10 companies. In this research, the analytical method used is descriptive statistics, classical assumption test, multiple regression analysis and statistical test. The results of the analysis in this study indicate that there is no effect of profitability on funding decisions, there is an effect of asset structure on funding decisions. This shows that the asset structure influences the company's decision making in funding.

scholarly journals Examining the Factors Affecting Firm Values : The Case of Listed Manufacturing Companies In Indonesia

2020 ◽  
Vol 3 (1) ◽  
pp. 62-72
Author(s):  
Erika Diana
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Annual Reports ◽  
Company Size ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Factors Affecting ◽  
Panel Data Regression

Objective – This study aims to examine the effect of cash holding, earnings management, profitability, company size, and financial leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018.  Design/methodology – This study used hypothesis testing. Samples were selected using purposive sampling as many as 82 companies. Data obtained from annual reports and analyzed using panel data regression analysis method.  Results – The results showed that cash holding, earnings management, and profitability as inde-pendent variables, company size and financial leverage as control variables jointly affect the value of the company. Partially, earnings management has no effect on firm value, while cash holding, profitability, company size, and financial leverage have an effect on firm value.

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