Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Yang Terdaftar DI Bursa Efek Indonesia Tahun 2012-2014 (original) (raw)

Analisis Faktor Fundamental Terhadap Manajemen Laba Pada Perusahaan Yang Listed DI Bursa Efek Indonesia

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2018

Manajemen laba adalah pemilihan kebijakan akuntansi oleh manajer untuk mencapai tujuan tertentu sesuai dengan kepentingan manajemen. Penelitian ini bertujuan untuk membuktikan secara empiris faktor-faktor yang mempengaruhi manajemen laba. Data penelitian ini adalah perusahaan yang telah melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia (BEI) pada tahun 2010. Purposive sampling diterapkan untuk mendapatkan sampel yaitu, sepuluh perusahaan. Itu dilakukan melalui observasi selama empat tahun (dari 2010 hingga 2013), sehingga total sampel dari empat puluh perusahaan. Pengolahan data dilakukan menggunakan SPSS versi 17. Sementara, pengujian hipotesis menggunakan analisis regresi linier berganda. Setelah data berhasil diuji dalam hal asumsi klasik seperti normalitas, autokorelasi, multikolinieritas, dan heteroskedastisitas, hasil pengujian hipotesis membuktikan bahwa variabel pertumbuhan perusahaan (0,000 <0,05) dan variabel kehadiran komite audit (0,083 < 0.10) mempen...

Analisis Faktor-Faktor yang Memengaruhi Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

The purpose of this study was to analyze the influence of leverage to earnings management, the influence of firm size to earnings management, the influence of profitability to earnings management, and the influence of leverage, firm size, and profitability together to earnings maagement. Consist from 131 manufacturer companies from 3 year observation period, we used 342 data as sample. This study used quantitative analysis and linier regression as an analysis data tool. The final result of this study is leverage and firm size had negatif significant to earnings management and leverage that consist of net profit margin, return of equity, and earning per share is not had significantly condition to earnings management.

Analisis Faktor-Faktor Yang Berpengaruh Terhadappraktik Manajemen Laba Pada Perusahan Manufakturyang Terdaftar Pada Bursa Efek Indonesia 2006-2010

2012

This research has a purposes to provide empirical evidence about factors that can influence toward earning management at manufacturing companies. The factors which is used in this research consists of current ratio, debt to equity ratio, size of firm and current industry relative performance for dependent variable and earning management for dependent variable. The sample consists of 59 manufacture company. The statistics method used to test on the research hypothesis is linear regression and the result show to prove that hypothesis as a whole which include in this research is accepted with significant 0.020 for debt to equity ratio and 0.001 for current industry relative performance. So, that can be concluded that model of regression on the ratio is fit a can be used to see its influence towards earning management. Keywords: Earning Management, current ratio, debt to equity ratio, size of firm, current industry relative performances.

Hubungan Kesulitan Keuangan Dengan Manajemen Laba Pada Perusahaan Yang Terdaftar DI Bursa Efek Indonesia Tahun 2010-2016

Jurnal Equity

This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relationship between financial distress in distress2 category characterized by negative working capital during the current year with manajemen laba, (3) there is on relationship between financial distress in distress3 category characterized by negative net income and working capital during the current year withmanajemen laba.

Faktor-Faktor Yang Mempengaruhi Ekspektasi Laba Masa Depan Pada Perusahaan Food and Beverages Yang Terdaftar DI Bursa Efek Indonesia

Jurnal Sains Akuntansi Indonesia, 2017

The purpose of this research is to determine the effect of leverage, firm size, net earnings, and income smoothing on expected earnings of Food and Beverages company which are listed in Indonesia Stock Exchange, and to identify variables that have the most impact on expected earnings of Food and Beverages company which are listed in Indonesia Stock Exchange. The sample of this research are Food and Beverages companies that listed in Indonesia Stock Exchange during the period 2010-2013. Data were analyzed with multiple regression using SPSS program. The results indicated partially during the year 2010 until 2013, that income smoothing and Firm size does not have a significant impact on expected earnings while leverage and net earnings have significant influence over the expected earnings.

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba DI Bursa Efek Indonesia

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

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LEVERAGE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE TAHUN 2009-2012 SKRIPSI

Diajukan sebagai salah satu syarat untuk menyelesaikan Program Sarjana (S1) pada Program Sarjana Fakultas Ekonomika dan Bisnis Universitas Diponegoro Disusun oleh : RAHMADIAN WIDYARINI NIM. 12030110130196 FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS DIPONGORO SEMARANG PERNYATAAN ORISINALITAS SKRIPSI Yang bertanda tangan di bawah ini saya, Rahmadian Widyarini, menyatakan bahwa skripsi dengan judul "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LEVERAGE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2009-2012", adalah hasil tulisan saya sendiri. Dengan ini saya menyatakan dengan sesungguhnya bahwa dalam skripsi ini tidak terdapat keseluruhan atau sebagian tulisan orang lain yang saya ambil dengan cara menyalin atau meniru dalam bentuk rangkaian kalimat atau simbol yang menunjukkan gagasan atau pendapat atau pemikiran dari penulis lain, yang saya akui seolah-olah sebagai tulisan saya sendiri, dan/atau tidak terdapat bagian atau keseluruhan tulisan yang saya salin, tiru, atau yang saya ambil dari tulisan orang lain tanpa memberikan pengakuan penulis aslinya. Apabila saya melakukan tindakan yang bertentangan dengan hal tersebut di atas, baik disengaja maupun tidak, dengan ini saya menyatakan menarik skripsi yang saya ajukan sebagai hasil tulisan saya sendiri ini. Bila kemudian terbukti bahwa saya melakukan tindakan menyalin atau meniru tulisan orang lain seolaholah hasil pemikiran saya sendiri, berarti gelar dan ijazah yang telah diberikan oleh universitas batal saya terima. Semarang, 2 Juni 2014 Yang membuat pernyataan, (Rahmadian Widyarini) NIM: 12030110130196 v MOTTO DAN PERSEMBAHAN "I can accept failure, everyone fails at something, but I can't accept not trying" (Michael Jordan) "Kepuasan terletak pada usaha, bukan hasil. Berusaha dengan keras adalah kemenangan yang hakiki" (Mahatma Gandhi) "Dan bahwasanya setiap manusia itu tidak akan memperoleh (hasil) selain apa yang telah diusahakannya" (QS. An-Najm: 39) "Sesungguhnya Allah tidak akan merubah keadaan suatu kaum hingga mereka merubah keadaan yang ada pada diri mereka sendiri" (QS. Ar-Ra'd: 11) Karya ini ku persembahkan kepada : Almamaterku, Fakultas Ekonomika dan Bisnis UNDIP Kedua orang tuaku tercinta, Seluruh keluarga dan para sahabat, serta semua orang yang kusayangi dan juga menyayangiku. vi ABSTRACT This research aimed to examine the effect of liquidity, growth opportunities, collateral, dividend payments, profitability, and firm size on leverage which is proxied by Debt to Equity Ratio (DER). DER is a ratio that measures the level of use of corporate debt to total shareholders' equity. While liquidity, growth opportunities, collateral, dividend payments, provitability, and firm size are used as a independent variable. The research uses secondary data which obtained from the Indonesian Capital Market Directory (ICMD) and company annual reports contained in BEI. Determination of the sample using purposive sampling method, which generates 35 mining companies as samples in the period 2009-2012 with a total of 104 observational data. Analyzed data used a multiple linier regression, while hypothesis testing is using F test and t-test. Results showed that during the study period of 2009 to 2012 all variables simultaneously affect the dependent variable. Whereas in partial liquidity, collateral, and profitability have a significant negative effect on leverage. Variable growth opportunities and dividend payments significantly effect with the positive direction on the leverage, while the variable firm size does not have a significant effect on the leverage.

Pengaruh Leverage, Profitabilitas, Tata Kelola Dan Karakteristik Perusahaan Pada Perataan Laba Perusahaan Yang Terdaftar DI Bursa Efek Indonesia Pada Tahun 2013-2015

Jurnal Akuntansi Trisakti, 2017

The purpose of This study was to analyze the effect of Financial Leverage, Profitability, Governance and Characteristics of the company on income smoothing. Analyze these things in a company should be done because it will be very important and will greatly affect the financial infranstructure and corporate governance it self. Therefore this study is very important, once carried out as a performance assessment of the company concered. The Sampel for this sudy we used data from the 52 companies listed in Indonesia Stock Exchange period 2013 until 2015. This research uses secondary data from the companies that we make samples for this study. In this study, the sampling is the purposive sampling method. The analysis for the hypothesis in this study is multiple regression analysis with the software SPSS 20. The results of this study indicate that the variable Financial Leverage and Profitability have significant influence on income smoothing. Variable governance in the proxy to the board of directors, audit committees, institutional ownership doesn't have significant effect on income smoothing. Variable characteristics doesn't have significant effect on income smoothing.

Faktor–Faktor Yang Mempengaruhi Kinerja Perusahaan Non Keuangan Yang Terdaftar DI Bursa Efek Indonesia

PENELITIAN DAN KARYA ILMIAH, 2018

This research is conducted to find the factor’s affecting firm performance of non financial listed in Indonesia Stock Exchange. The sample was taken from 101 companies in the last five years from 2010-2014. The dependent variable in this research is the firm performance measured by return on equity, while the independent in this research is leverage measured debt to equity, growth opportunity, firm size, and liquidity. The results show that there are negative and significant influence between research leverage to firm performance. There is also posifive and significant effect between firm size to firm performance. And there is no influence between growth opportunity and liquidity to firm performance.

Faktor-Faktor Yang Mempengaruhi Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode Tahun 2008-2011)

Jurnal Online Mahasiswa Bidang Ilmu Ekonomi, 2015

Earnings management is defined as a managerial discretionary practice of timing strategic and operating decisions (e.g., accelerating sales, postponing research and development) or choosing accrual estimates (excessive reserves) to manage short-term earnings. Earnings management is made possible and is often legitimately accomplished within the flexibility of GAAP rather than through noncompliance with GAAP. Earnings management with the purpose of creating misleading financial information or misrepresenting financial performance can constitute fraud. This study aimed to assess the effect of institutional ownership, independent board, percentage of public shares, audit committee, and leverage on earnings management. The population in this research that companies listed on the indonesia stock exchange (BEI) period 2008-2011. Sampling was purposive sampling method. Data collection method is a method of documentation. Hypothesis testing using linear regression analysis.