Hubungan Kesulitan Keuangan Dengan Manajemen Laba Pada Perusahaan Yang Terdaftar DI Bursa Efek Indonesia Tahun 2010-2016 (original) (raw)
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2016
Earnings management is the actions taken by management to affecting earnings report for a particular purpose. Earnings management practices are influenced by conflicts of interest between management and owners when all parties are trying to reach and maintain the desired level of prosperity. This study aimed to analyze the factors that influence earnings management. The independent variables used were firm size, leverage, and profitability. The dependent variable used is earnings management. The method used in this study is multiple linear regression analysis with secondary data sourced from Indonesia Stock Exchange (IDX). The samples used in this study were 50 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2014. The results of this study showed that the firm size have a significant positive influences on earnings management, but leverage and profitability didn’t have influence on earnings management
Manajemen Laba Dan Kas DI Tangan: Efek Moderasi Dari Kendala Keuangan
PERFORMANCE: Jurnal Bisnis & Akuntansi
Global economic’s uncertainty that occurs cause a predictions of an economic crisis that may happen anytime. This prediction becomes the basis for corporates to anticipate, which one of them by increasing corporate cash holding. The amount of cash holding can be determined with earnings management, especially in this global economic uncertainty. The purpose of this study is to investigate the effect of earnings management on cash holding with financial constraint as moderating variables. The samples of this study are collected by purposive sampling and resulted 363 companies as the final sample from manufaturing companies listed in the Indonesia Stock Exchange in 2016-2018. Data were analyzed by using panel data regression. The result shows that earning management has positive and significant effect on cash holding. In addition, financial constraint is also proven to moderate by strengthening the effect of earning management towards cash holding
Financial Distress Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
JPS (Jurnal Perbankan Syariah), 2021
Companies engaged in the food and beverage business have a very high chance of success in running their business, given the increasingly high level of food and beverage consumption for the community. Information based on financial ratios needs to be improved in other forms of financial analysis to ascertain the future risk level. The purpose of this study is to analyze financial distress for food and beverage sub-sector companies listed on conventional stocks and Islamic stocks on the Indonesia Stock Exchange in the period 2015-2020. Financial distress analysis uses the Altman Z-Score bankruptcy prediction approach. The results of the study indicate that companies that experience accounting losses do not necessarily experience financial distress. Companies whose shares are listed on the Sharia stock index tend to experience healthier financial conditions and do not experience financial distress. Sharia shares of food and beverage sub-sector companies on the Indonesia Stock Exchange ...
SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa, 2021
The purpose of this study is to determine whether the ratio of profitability and liquidity has an effect on financial performance in companies listed on Indonesia Stock Exchange for 2015-2019 period. The population in this study are food and beverage companies were 31 companies listed on Indonesia Stock Exchange and the sampling technique used purposive sampling technique so that the samples obtained were 11 companies. The method of this study uses horizontal analysis method. The conclusion in this study are based on profit margin in food and beverage companies, there are 1 company that has good financial performance and 10 companies that have poor financial performance. Based on Return on Assets (ROA) in food and beverage companies, there are 11 companies that have poor financial performance. Based on Return on Equity (ROE) in food and beverage companies, there are 11 companies that have poor financial performance. Based on current ratio in food and beverage companies, there are 7 companies that have good financial performance and 4 companies that have poor financial performance. Based on quick ratio in food and beverage companies, there are 6 companies that have good financial performance and 5 companies that have poor financial performance.
2020
The purpose of this research is to test whether suspected variables such as profitability, leverage, company size and audit quality have an impact on earning management. secondary data was used in this research, Population in this research was 45 companies from banking company listed on Indonesia Stock Exchange from period 2015 – 2019, data is collected by documentation method, where data is accumulated from financial statements. 28 samples obtained with purposive sampling technique. This research outcome shows that profitability, leverage, and audit quality has significant negative impact on earning management while firm size variable has significant positive impact on earning management and simultaneous profitability, leverage, firm size and audit quality have an impact on earning management
2014
The purpose of this study was to describe the influence of corporate governance mechanisms, is the proportion of independent commissioners, and the audit committee of managerial ownership on earnings management. This study take sample of 24 banking companies listed in Indonesia Stock Exchange (IDX) from 2009-2011. The analysis model used is multiple regression. The results of this study is the proportion of independent board positive effect on earnings management, audit committee negatively affect earnings management and managerial ownership on negative effect of earnings management. This is because the implementation of good corporate governance has not been fully implemented. Keywords: earnings management, the proportion of independent board, audit committee, managerial ownership
Studi Akuntansi dan Keuangan Indonesia
This research is aimed to analyze the influence of good corporate governance to company's profitability. This research is based on the previous research that is done by Zabri, Ahmad and Wah (2016). Aside from board size and independent commissioner's composition, this research added few variables which are; board meeting, audit committee size and audit committee meeting with firm age and leverage as the control variables. Profitability is measured by return on asset (ROA) and return on equity (ROE). Samples of this study consist of 170 non-financial listed firms during 2012-2016. Multiple regressions were used to test the hyphotheses. The result of this research has showed that good corporate governance gives significant influence to the profitability of the companies located in Indonesia. SARI PATI Penelitian ini bertujuan untuk menganalisa pengaruh penerapan tata kelola perusahaan terhadap profitabilitas perusahaan. Penelitian ini mengacu pada penelitian Zabri, Ahmad, dan Wah (2016) yang meneliti pengaruh penerapan tata kelola perusahaan terhadap profitabilitas perusahaan di Malaysia dengan menambahkan beberapa variabel selain ukuran dewan direksi dan komposisi komisaris independen antara lain; frekuensi rapat dewan komisaris, ukuran komite audit, frekuensi rapat komite audit umur perusahaan dan leverage sebagai variabel independen. Sedangkan, profitabilitas perusahaan diukur dengan return on asset (ROA) dan return on equity (ROE). Sampel yang digunakan dalam penelitian ini adalah 170 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia dengan tahun observasi 2012-2016. Regresi berganda digunakan untuk menguji hipotesisi. Hasil penelitian ini menunjukkan bahwa penerapan tata kelola perusahaan memberikan pengaruh signifikan terhadap profitabilitas perusahaan di Indonesia.
Journal of Management and Business Review
This study aims to provide empirical evidence regarding the effect of financial distress towards earnings management and the role internal audit as a moderating variable. This study uses all non-financial companies listed in Indonesia Stock Exchange during 2013-2019, totalled 1,442 observations. The results show that Distress1 proxied by z-score can reduce accrual and real earnings management practices, while D_Distress2 proxied by net working capital can increase accrual earnings management but reduce real earnings management practices. In addition, internal audit does not have a moderating role in weakening the effect of financial distress on earnings management but can reduce accrual and real earnings management practices.
JAE (JURNAL AKUNTANSI DAN EKONOMI)
This study aims to examine how audit committee independence and family ownership affect earnings management. This study was prepared by considering the prevalence of earnings management cases in Indonesian companies. Earnings management is the act of a company manipulating related company profits obtained in one period in order to gain profits. In this study, the audit committee's independence and family ownership are the independent variables, whereas earnings management is the dependent variable. Family ownership also acts as a moderating variable. There are 11 other control variables included in support of the research conducted. The annual reports and financial statements of non-banking companies listed on the Indonesia Stock Exchange were used as secondary data sources for this study. This research uses Multiple Regression Analysis utilizing the SPSS software. According to the study’s findings, audit committee independence has no significant relationship to earnings managem...