Pengaruh Asimetri Informasi, Struktur Kepemilikan Manajerial, Ukuran Perusahaan, Dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar DI Bei (original) (raw)

Pengaruh Struktur Modal, Tata Kelola Perusahaan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Perbankan Yang Terdaftar DI Bei Tahun 2019-2022

Sentri, 2024

Tujuan dari penelitian ini adalah untuk menguji Pengaruh Struktur Modal, Tata Kelola Perusahaan, dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Metode dalam penelitian ini menggunakan metode kuantitatif. Jenis sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Teknik Pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 19 perusahaan. Hasil dari penelitian ini yaitu: (1) Struktur Modal tidak berpengaruh terhadap Nilai Perusahaan, (2) Tata Kelola Perusahaan berpengaruh terhadap Nilai Perusahaan, dan (3) Ukuran Perusahaan tidak berpengaruh terhadap Nilai Perusahaan.

Pengaruh Asimetri Informasi dan Capital Adequacy Ratio Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Perbankan yang Listing di Bursa Efek Indonesia)

Jurnal Akuntansi, 2013

Penelitian ini bertujuan untuk menguji pengaruh asimetri informasi terhadap manajemen laba danpengaruh Capital Adequacy Ratio terhadap manajemen laba.Jenis penelitian ini digolongkan pada penelitian yang bersifat kausatif.Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia pada tahun 2008 sampai dengan tahun 2010.Pemilihan sampel dengan metode purposive sampling.Data yang digunakan dalam penelitian ini berupa data sekunder.Teknik pengumpulan data dengan teknik dokumentasi.Hasil pengujian menunjukkan bahwa asimetri informasi tidak berpengaruh signifikan terhadap manajemen laba sedangkan Capital Adequacy Ratio berpengaruh signifikan negatif terhadap manajemen laba, artinya semakin rendah nilai Capital Adequacy Ratio perusahaan maka perusahaan tersebut cenderung untuk melakukan manajemen laba .Berdasarkan hasil penelitian di atas, disarankan bagi peneliti selanjutnya untuk variabel asimetri informasi menggunakan pengukuran dispersi dan volatilitas forecast analisis sehingga terdapat pengaruh yang signifikan terhadap manajemen laba.Bagi investor dapat dijadikan sebagai pertimbangan dalam mengambil keputusan bahwa perusahaan yang mana memiliki tingkat manajemen laba yang rendah sehingga memiliki tingkat resiko yang lebih rendah dalam menanamkan modalnya pada suatu perusahaan. Absctract This study aimed to examine the effect of information asymmetry on earnings management and the effect of the Capital Adequacy Ratio of earnings management. This type of research that is classified as causative research. The population in this study is a bank listed in the Indonesia Stock Exchange in 2008 until 2010. Sample selection purposive sampling method. The data used in this study in the form of secondary data. Data collection techniques with engineering documentation. The test results show that information asymmetry does not significantly influence earnings management while Capital Adequacy Ratio significant negative effect on earnings management, ie the lower the value the company's Capital Adequacy Ratio companies tend to perform earnings management. Based on the above results, it is suggested for further research for information asymmetry variables using measurements of dispersion and volatility forecast analysis so that there is a significant effect on earnings management. For investors can be used as consideration in making decisions that companies which have a low level of earnings management that has a lower level of risk in investing in a company.

Pengaruh Konvergensi Ifrs, Asimetri Informasi Dan Kepemilikan Manajerial Terhadap Income Smoothing Pada Perbankan Yang Terdaftar DI Bei 2010-2014

2016

Income smoothing is a common phenomenon that occurs as management efforts to reduce fluctuations in reported earnings. Based on the recapitulation of the calculation of income smoothing on the financial sector, banks have the highest income smoothing indication conduct than other financial sectors. Jimbalvo (1996) said that the process of delivering information to income investor is influenced by accounting standards and information asymmetry,Other factors is managerial ownership. Hence, influence of IFRS convergence, information asymmetry and managerial ownership to income smoothing. This research used 14 Banks company listed in the Indonesia Stock Exchange, which are selected using purposive sampling during the research period 2010 until 2014. Data were analyzed using multiple regression with the help of the program SPSS 21 for windows. Based on test results concluded that IFRS convergence and information asymmetry variable has no significant effect on income smoothing and Man...

Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan Pada Perusahaan Perbankan Yang Terdaftar DI Bei

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN, 2022

This study aims to determine the effect of Good Corporate Governance consisting of the number of independent commissioners, the number of the board of directors, the number of audit committees on the company's performance in banking companies listed on the IDX. The population in this study are banking companies listed on the Indonesia Stock Exchange as many as 46 banking companies in Indonesia that are listed or go public. The sample in this study were 10 banking companies with four years of financial statements from 2017 – 2020 listed on the IDX. The sampling technique used is purposive sampling. Data collection uses secondary data taken from www.idx.co.id. The analysis technique used is multiple linear regression analysis. The results of the research data show that Good Corporate Governance which consists of the number of independent commissioners, the number of the board of directors, the number of audit committees together has a positive and significant effect on company per...

Pengaruh Mekanisme Good Corporate Governance dan Profitabilitas Terhadap Nilai Perusahaan Perbankan yang Terdaftar di BEI

2021

This study aims to analyze the effect of good corporate governance and profitability simultaneously on firm value, to analyze the effect of good corporate governance on firm value, and to analyze the effect of profitability on the value of banking companies listed on the Indonesia Stock Exchange. The population in this study was because there were 43 issuers, the sampling technique used was a purposive sample, so that a sample of 17 banks was obtained during the period 2015-2019. The data analysis technique used multiple linear regression analysis, classical assumption test, F test, and t-test. Based on the results of the analysis, it shows that good corporate governance and profitability simultaneously affect the value of banking companies listed on the Indonesia Stock Exchange. Good corporate governance has a positive and significant effect on the value of banking companies listed on the Indonesia Stock Exchange. Profitability has a significant positive effect on the value of ba...

Pengaruh Return on Equity (Roe), Debt to Equity Ratio (Der), Price Earning Ratio (Per), Dan Book Value Per Share (BVS) Terhadap Nilai Perusahaan Pada Sektor Perbankan Yang Terdaftar DI Bei Periode 2013-2017

Creative Research Management Journal, 2019

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), dan Book Value per Share (BVS) baik secara parsial dan simultan terhadap nilai perusahaan pada sektor perbankan yang terdaftar di BEI periode 2013-2017. Populasi dalam penelitian ini adalah seluruh perbankan yang terdaftar di BEI, sampel dipilih menggunakan teknik pengambilan sampling purposive sampling dan diperoleh sampel sebanyak 5 perbankan. Metode analisis dalam pengujian ini menggunakan analisisi regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa secara parsial ROE dan PER berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan DER dan BVS berpengaruh negativ signifikan terhadap nilai perusahaan. Tetapi secara simultan ROE, DER, PER, dan BVS berpengaruh positif signifikan terhadap nilai perusahaa

Pengaruh Profitabilitas, Kualitas Audit, Nilai Perusahaan, Dewan Komisaris Independen Dan Ukuran Dewan Komisaris Terhadap Manajemen Laba Perusahaan Manufaktur Yang Terdaftar DI Bei

JURNAL FAIRNESS

This study aimed to empirically examine the effect of profitability, audit quality, value company, independent board of commissioner, size of board of commissioner to earning management. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2017.This study used the purposive sampling method to select sample from the population. Based on this method, sample of 55 manufacturing firms were obtained from the period 2014-2017. The multiple linear regression was used to analysis data. Proxy measurements for earning management is using modified Jones models.The result of multiple regression analysis show that the profitability and size of board of commissioner positivly affecting to earning management, audit quality and independent board of commissioner negatively affecting earning management. While the value company has not effect to earning management.

Pengaruh Informasi Arus Kas, Laba Akuntansi, Dan Earning Per Share Terhadap Return Saham Pada Perbankan Yang Terdaftar DI Bei

2016

The objective of this research is to examine the influence of cash flow information consisting of operating cash flow, cash flow investing and financing cash flows; accounting profit and earnings per share on stock returns in the banking companies listed on the Indonesian Stock Exchange period 2012 to 2014. Number of sample are 75 companies with a sampling technique using purposive sampling. The independent variables of this study is the operating cash flow, investing cash flows, cash flow financing, accounting earnings, and earnings per share, and also the dependent variable of the study is the stock return. The Study used linier regression to see the contribution from each independent variables influenced stok returns using SPSS16.0 for windows. The results of this study are variable operating cash flow and investing cash flows have a significant impact on stock returns. While the variable cash flow financing, accounting earnings, and eraning per share does not have a significant ...

Pengaruh Risiko Kredit, Likuiditas, Profitabilitas Pada Kinerja Keuangan Perbankan Yang Terdaftar DI Bei

Jurnal Riset Manajemen dan Bisnis

This study aims to examine whether credit risk, liquidity and profitability affect financial performance. This study took a sample of banking companies listed on the Indonesian stock exchange from 2016-2018 and the sampling technique used purposive sampling. The amount of data processed is 45 data. The results showed that credit risk has a negative and significant effect on financial performance, liquidity has a negative and significant effect on financial performance, and profitability has a positive and significant effect on financial performance. Keywords: Credit Risk, Liquidity, Profitability, Financial Performance. ABSTRAK Penelitian ini bertujuan untuk menguji apakah risiko kredit, likuiditas dan profitabilitas mempengaruhi kinerja keuangan. Penelitian ini mengambil sampel perusahaan perbankan yang terdaftar di bursa efek Indonesia dari tahun 2016-2018 dan teknik pengambilan sampel menggunakan purposive sampling. Jumlah data yang diolah adalah 45 data. Hasil penelitian menunj...