scholarly journals KEBIJAKAN HUTANG, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA AKRUAL

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 107
Author(s):  
Yudy Yudy ◽  
Yulius Kurnia Susanto
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Female Directors ◽  
Close Supervision ◽  
Director Independence ◽  
Debt Policy

The purpose of the study was to obtain empirical evidence about the effect of debt policy, director size, director independence, institutional ownership, and female directors on accrual earnings management. Samples were obtained through purposive sampling method as many as 102 manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. The results showed that debt policy had a significant effect on accrual earnings management. While the director's size, director's independence, institutional ownership, and female directors do not have a significant effect on accrual earnings management. Management does not dare to make accrual earnings management because they get close supervision from creditors.

scholarly journals KEBIJAKAN HUTANG, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA AKRUAL

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 107
Author(s):  
Yudy Yudy ◽  
Yulius Kurnia Susanto
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Female Directors ◽  
Close Supervision ◽  
Director Independence ◽  
Debt Policy

The purpose of the study was to obtain empirical evidence about the effect of debt policy, director size, director independence, institutional ownership, and female directors on accrual earnings management. Samples were obtained through purposive sampling method as many as 102 manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. The results showed that debt policy had a significant effect on accrual earnings management. While the director's size, director's independence, institutional ownership, and female directors do not have a significant effect on accrual earnings management. Management does not dare to make accrual earnings management because they get close supervision from creditors.

scholarly journals Mendeteksi Earnings Management Perusahaan Melalui Aktivitas RIIL

2020 ◽  
Vol 25 (1) ◽  
pp. 66
Author(s):  
Viriany, Liana Susanto, Henny Wirianata, Yanti
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Significant Influence ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Real Earnings Management ◽  
Manufacturing Companies

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent comissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.

scholarly journals The Effect of Good Corporate Governance and Profit Management on Tax Aggressive (Empirical Study on Manufacturing Companies Listed on the IDX Periode 2014-2017)

2019 ◽  
Vol 2 (2) ◽  
pp. p95
Author(s):  
Siti Sarpingah ◽  
Hasian Purba
Keyword(s):  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Significant Negative Effect ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Selection Of

The objectives of this study are as follows: 1) Finding empirical evidence regarding the effect of institutional ownership on tax aggressiveness; 2) Find empirical evidence regarding the influence of the Board of Commissioners on Tax Aggressiveness; 3) Find empirical evidence regarding the influence of the independent board of commissioners on Tax Aggressiveness; and 4) Find empirical evidence regarding the effect of Profit Management on Tax Aggressiveness.The type of research used in this study is causal associative research. The population in this study are all Manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The selection of samples using the purposive sampling method. The analytical method used to test the hypothesis is a multiple regression test.The results of the study show that: 1) Institutional Ownership has a significant negative effect on Tax Aggressiveness; 2) The board of commissioners does not have significantly effect on Tax Aggressiveness; 3) Independent commissioners have a significant negative effect on Tax Aggressiveness; 4) Earnings management does not significantly effect on Tax Aggressiveness.

scholarly journals PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

2016 ◽  
Vol 4 (1) ◽  
pp. 66
Author(s):  
Metta Kusumaningtyas ◽  
Dessy Noor Farida
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Discretionary Accrual ◽  
Negative Effect ◽  
Institutional Shareholders

The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence,and audit committee activity. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study weremeasured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study of 300 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence and audit committee activity had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.

Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies

2021 ◽  
Vol 5 (4) ◽  
pp. 23-30
Author(s):  
Theresia Theresia ◽  
Dewi Kurnia Indrastuti ◽  
Nico Alexander
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Empirical Evidence ◽  
Financial Distress ◽  
Audit Committee ◽  
Management Practices ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Negative Effect

Objective - The purpose of this research is to obtain empirical research on the effect of corporate governance on earnings management in distressed and non-distressed companies. Corporate governance in this research is measured by independent board, audit committee, board of commissioners, institutional ownership and number of board commissioner meetings. The research predicts that corporate governance has a negative effect on earnings management either both in distressed and non-distressed companies. Methodology/Technique - This research uses 309 manufacturing companies listed on the Indonesian Stock Exchange and the data was obtained using purposive sampling method during 2016 until 2018. Of the 309 respondents in the sample, 287 are distressed companies and 22 are non-distressed companies. The data was analyzed using a multiple regression method. Findings - The empirical results show that commissioner board and institutional ownership have a negative effect on earnings management in non-distressed companies but in distressed companies, corporate governance does not have an effect on earnings management. This research shows that distressed companies, corporate governance cannot minimize earnings management practices because to maintain the company as a going concern, management will do earnings management to ensure stakeholders’ trust to encourage further investment in the company. In non-distressed companies, corporate governance can minimize earnings management practices because the company is in a good financial condition, so they don’t need to do earnings management. Additionally, in order to ensure stakeholders’ trust, the company will strengthen its’ corporate governance mechanisms. Type of Paper: Empirical. JEL Classification: M41, M43, G34, J33, K22. Keywords: Financial Distress; Earnings Management; Non-Financial Distress; Indonesia Stock Exchange. Reference to this paper should be made as follows: Theresia; Indrastuti, D. K; Alexander, N. (2021). Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies, Accounting and Finance Review, 5(4): 23 – 30. https://doi.org/10.35609/afr.2021.5.4(3)

scholarly journals Analysis of Factors Affecting Earnings Management Moderated by Institutional Ownership

2020 ◽  
Vol 24 (1) ◽  
pp. 1
Author(s):  
Henny Wirianata
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Multiple Regression Analysis ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Research Period

The objective of this research is to examine the empirical evidence of leverage, profitability, growth, and institutional ownership on earnings management in manufacturing companies listed in Indonesia Stock Exchange. This research used 54 listed manufacturing companies in Indonesia Stock Exchange, selected using a purposive sampling method, during the research period 2016 until 2018. Data were analyzed using multiple regression analysis. The result of the research indicates that leverage proxied by DAR has a negative significant influence on earnings management. Size and growth have a positive significant influence on earnings management. Profitability proxied by ROA and institutional ownership has no significant influence on earnings management. The results also show that institutional ownership could moderate but not significant the influence of leverage, profitability, and growth towards earnings management of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018.

scholarly journals Pengaruh Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Firm Value Dengan Kebijakan Hutang Sebagai Variabel Intervening

2019 ◽  
Vol 1 (1) ◽  
pp. 349-368
Author(s):  
M Rofiananda ◽  
Fefri Indra Arza ◽  
Erly Mulyani
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Present Value ◽  
Book Value ◽  
Debt Policy

This research was conducted to determine the effect of managerial ownership and institutional ownership on firm value with debt policy as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The variable value of the company is measured using price to book value by dividing the present value with the book value of the company. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Partial Last Squer Analysis.The results of this study indicate that managerial ownership has no effect on firm value, managerial ownership has a positive significant effect on firm value through debt policy, institutional ownership has a positive significant effect on firm value and institutional ownership does not affect firm value through debt policy

scholarly journals PENGARUH, PERTUMBUHAN PERUSAHAAN, DAN KEBIJAKAN DEVIDEN TERHADAP KEBIJAKAN HUTANG PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Bidang Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

2020 ◽  
Vol 15 (1) ◽  
pp. 9-16
Author(s):  
Wenang Joko Pitono ◽  
Titin Arlinah
Keyword(s):  
Data Analysis ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Linear Regression Equation ◽  
Analysis Technique ◽  
Debt Policy

This research is intended to be published Institutional, Company approval, and Dividend Policy on Company Debt Policy towards manufacturing companies approved on the Indonesia Stock Exchange. The period used in this study is 5 (five) years, starting from 2012 to 2016.This research uses quantitative methods. The sample in this study was obtained by purposive sampling method. Based on the existing criteria, obtained 13 companies that became the study sample. The data analysis technique used is multiple linear regression.Based on the results of data analysis, Institutional Ownership does not conflict with company lending policies as evidenced by a coefficient value of -0.095 at a significance value of 0.445. It is expected that the Company does not oppose a loan policy as evidenced by a coefficient value of 0,000 at a significance value of 0.998. Dividend policy determines the company's debt policy as evidenced by a coefficient value of 0.324 at a significance value of 0.007. Simultaneously Institutional Ownership, Company approval, and Dividend Policy are against the Debt Policy, this is evidenced by the calculated F value of 2.688 at a significance value of 0.054. The multiple linear regression equation in this study was formulated to be:Y = 0.989 + 0,000 GROWTH + 0,0001DPR + e

scholarly journals Kepemilikan Institusional sebagai Pemoderasi Pengaruh Perencanaan Pajak dan Profitabilitas pada Manajemen Laba

2020 ◽  
Vol 30 (9) ◽  
pp. 2200
Author(s):  
I Made Dwi Sumba Wirawan
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Tax Planning ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Positive Effect

This study examines the effect of tax planning and profitability on earnings management. In addition, this study also examines the ability of institutional ownership as a moderating variable. The number of samples analyzed was 75 samples of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (BEI) for five years. The sampling method was nonprobability with a purposive sampling technique. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that tax planning has a positive effect on earnings management. However, profitability has no effect on earnings management. Institutional ownership weakens tax planning in earnings management. However, institutional ownership does not moderate the effect of profitability on earnings management. Keywords: Tax Planing; Profitability; Earning Management; Institusional Ownership.

PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

2010 ◽  
Author(s):  
Pupun Tri Wahyuni ◽  
Resti Yulistia Muslim
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Earnings Response Coefficient ◽  
Discretionary Accrual ◽  
Response Coefficient ◽  
Earnings Response

This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units were 128 (16x8) Quartal financial report in manufacturing companies listed in the Jakarta Stock Exchange, started from the year 2005 up to 2006. The data was collected using purposive sampling method. Statistical method used to test the hypotheses was multiple regressions. The result of the research showed that: the influence of earnings management on earnings quality was negative, sig 0.049. It means that the lower earnings management will be followed by higher earnings quality. This study supported the result of Fetham and Pae (2000), Nelson et al. (2000), Scott (2000), Lobo and Zhou (2001), also Teixeira (2002), Pudjiastuti (2006). 

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