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All Journal ESENSI: Jurnal Manajemen Bisnis International Journal of Social Service and Research Jurnal Keuangan dan Perbankan Jurnal Humanipreneur
Christiningrum, MF
Institut Bisnis Nusantara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH CSR, ASIMETRI DAN ROA TERHADAP REAL EARNINGS MANAGEMENT DENGAN PEMODERASI SIZE MF Christiningrum; Rizky Putri Utami Darmawan
ESENSI: Jurnal Manajemen Bisnis Vol 24 No 3 (2021): ESENSI: Jurnal Manajemen Bisnis
Publisher : Lembaga Riset dan Pengabdian Masyarakat (LRPM) Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55886/esensi.v24i3.407

Abstract

Penelitian dilakukan untuk menguji pengaruh variabel CSR, asimetri informasi dan ROA terhadap manajemen laba transaksi riil dengan ukuran perusahaan sebagai pemoderasi. Pemilihan sampel melalui metode purposive random sampling pada perusahaan manufakturdi BEI periode 2015-2018. Hasil penelitian menunjukkan bahwa seluruh variabel (CSR, asimetri info dan ROA) berpengaruh signifikan terhadap arus kas operasi abnormal. Adapun untuk biaya operasi abnormal secara signifikan hanya dipengaruhi oleh CSR dan Asimetriinfo. Sementara untuk biaya produksi abnormal ternyata secara signifikan dipengaruhi oleh CSR dan ROA. Hasil akhir menunjukkan bahwa manajemen laba transksi riil total dipengaruhi oleh dua faktor penting yaitu Asimetri Info dan ROA. Selain itu, hasil uji menunjukkan bahwa ukuran perusahaan mampu memoderasi pengaruh CSR, asimetri, dan ROA terhadap praktik manajemen laba transaksi riil. Kontribusi dari penelitian ini ialah mengisi research gap terkait faktor-faktor independen yang berpengaruh pada manajemen laba transaksi riil.
Analisis Pengaruh Profitabilitas, Leverage dan Dividend Payout Ratio Terhadap Akrual Diskresioner dan Perataan Laba dengan Kepemilikan Manajerial Sebagai Faktor Pemoderasi MF Christiningrum; Dewi Aisyah
Jurnal Keuangan dan Perbankan Vol 10, No 2 (2014): Jurnal Keuangan dan Perbankan, Vol. 10, No.2, Juni 2014
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.875 KB) | DOI: 10.35384/jkp.v10i2.174

Abstract

The purpose of this study is to examine whether the profitability, leverage and dividend payout ratio affect the quality of corporate profits or earnings. Manufacturing companies listed in the Indonesia Stock Exchange are tested on their quality of earnings for years 2008-2012 using the proxy for discretionary accruals and income smoothing. In addition to testing the effects, this paper is also aimed in testing the existence of managerial stock ownership as a moderating factor. The results showed that through the use of debt and dividend payout ratio, the profitability of a company is significantly influenced by the quality of its earnings. The decline in profitability and the use of leverage and distribution of dividends affect the discretionary accruals of the company. However, only the dividend distribution triggers the income smoothing. The existence of managerial ownership as moderating factors can weaken the relationship between profitability, leverage and dividend payout ratio on earnings quality. It is seen from the declining significance level of leverage that is proxied by the debt-to-equity ratio, and dividend payout ratio on discretionary accruals, as well as profitability that is proxied by return on assets, and dividend payout ratio on income smoothing.
Pengaruh Strategi Bisnis Prospector dan Defender, Leverage dan Profitabilitas Terhadap Praktik Manajemen Laba dengan Pemoderasi Ukuran Perusahaan Satriavi Finisya Putrianto; MF Christiningrum
Jurnal Humanipreneur Vol 1 No 1 (2020): Jurnal Humanipreneur
Publisher : Ikatan Dosen Katolik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.784 KB) | DOI: 10.53091/jhup.v1i1.11

Abstract

Penelitian ini bertujuan untuk menguji apakah strategi bisnis prospector dan defender, leverage dan profitabilitas berpengaruh terhadap praktik manajemen laba dengan ukuran perusahaan sebagai faktor pemoderasi. Sampel yang digunakan merupakan perusahan manufaktur yang terdaftar di BEI periode 2014-2018 sebanyak 48 perusahaan. Hasil penelitian ini menunjukkan bahwa strategi prospector dan leverage berpengaruh positif terhadap praktik manajemen laba, sedangkan profitabilitas berpengaruh negatif terhadap praktik manajemen laba. Selain itu, hasil uji juga menunjukkan bahwa ukuran perusahaan mampu memoderasi pengaruh strategi bisnis, leverage dan profitabilitas terhadap manajemen laba. Kontribusi dari penelitian ialah mengisi research gap terkait faktor-faktor independen yang berpengaruh terhadap manajemen laba.
Determinants of Dividend Policy: Growth Opportunities, Business Risk and Leverage with Size as Moderation MF. Christiningrum; Ali Rahman
International Journal of Social Service and Research Vol. 3 No. 5 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i5.357

Abstract

To find out whether investment opportunity set, business risk, and leverage affect dividend policy. To determine whether firm size can strengthen/weaken the effect of the investment opportunity set, business risk, and leverage on dividend policy. In this study, dividend policy is measured by dividend payout ratio (DPR), investment opportunity sets are measured using proxies based on the market-to-book value of equity (MBVE), business risk is calculated using the basic earning power ratio (BEPR) proxy, and leverage (debt to equity ratio) as a ratio that describes how much the company conducts debt policy. The firm size variable used in this study is measured using the natural logarithm of total assets. This research is quantitative application research, this research uses interaction test analysis or better known as moderated regression analysis (MRA). The sample was selected using a purposive random sampling method in companies going public on the Indonesia Stock Exchange in the consumer sector for the period 2017-2021. The results of this study indicate that investment opportunity sets do not affect dividend policy, low business risk has a positive effect on dividend policy, and leverage has a positive effect on dividend policy. Size can moderate of the investment opportunity set and low business risk on dividend policy but size cannot moderate the effect of leverage on dividend policy.
Co-Authors Ali Rahman Dewi Aisyah Rizky Putri Utami Darmawan Satriavi Finisya Putrianto