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Rahayuningsih, Deasy Ariyanti
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Journal : MEDIA BISNIS

 1 
Pengaruh Karakteristik Perusahaan, Kualitas Audit Terhadap Manajemen Laba : Kepemilikan Institusional Sebagai Moderasi Anwar, Andrew; Rahayuningsih, Deasy Ariyanti
Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v17i1.2696

Abstract

The purpose of this research is to obtain empirical evidence that company characteristics, audit quality and institusional ownership as variable moderation have an influence on earnings management. The Company characteristics consists of leverage, profitability, firm size and company growth. This research used consumer cyclicals and consumer non-cyclicals company listed on the Indonesian Indonesian Stock Exchange from 2020 to 2022. The method is using purposive sampling with total of 171 data from 57 companies. This research used multiple regression and data were processed using Statistical Package for the Social Sciences (SPSS) program. The result of this research shows that leverage, firm size .company growth, institusional ownership and audit quality have no influence on earning management. The result also indicates that institusional ownership could not moderate the influence of leverage on earnings management. Other result such as profitability have influence on earnings management. The higher the profitability, company will do earnings management in order to make ROA more efficient in order to make investor more interest.
Peran Good Corporate Governance, Corporate Social Responsibility serta Capital Intensity dalam Tax Avoidance Fransisca, Angel; Rahayuningsih, Deasy Ariyanti
Media Bisnis Vol. 16 No. 1 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i1.2378

Abstract

This study aimed is to test and provide empirical evidence of the role of good corporate governance, corporate social responsibility, and capital intensity on tax avoidance. This study uses tax avoidance as the dependent variable measured by the CETR. The population in this study were manufacturing companies listed on the IDX in 2019-2021. The number of samples that were successfully obtained using the purposive sampling method were 53 companies with a total of 159 data. This study to determine the effect of institutional ownership, independent commissioner, audit committee, audit quality, corporate social responsibility, and capital intensity on tax avoidance. The results showed that audit committee had a positive effect on tax avoidance. Meanwhile institutional ownership has not effect on tax avoidance because institutional owners do not carry out good supervision and have the potential for tax avoidance to occur, independent commissioners has no effect on tax avoidance because independent commissioners have not been able to carry out their obligations to avoid tax avoidance, audit quality has no effect on tax avoidance because KAP does not have the authority to tax companies, CSR has no effect on tax avoidance because the amount of CSR disclosure does not affect corporate tax payments. Capital intensity has no effect on tax avoidance because fixed assets that have passed the age limit cannot be used as a deduction from pre-tax profit.
The Role of Corporate Governance and Firm Characteristics in Earnings Management Conselo, Josephine Azalia; Rahayuningsih, Deasy Ariyanti
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/evnefy39

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of corporate governance and company characteristics on earnings management. Corporate governance consists of: managerial ownership, institutional ownership, board of directors and audit quality. Company characteristics consist of: firm size, profitability, leverage and firm age. The sample in this study was 116 non-financial companies listed on the IDX from 2019-2021. A total of 348 data were selected using purposive sampling and the hypothesis was tested using multiple regression. The results of this study indicated that two variables namely profitability which has a positive effect and audit quality has a negative effect. The remaining six variables have no effect on earnings management because the variables managerial ownership and institutional ownership are less effective in reducing earnings management in companies. The number of boards doesn’t affect the function and ability of the board of directors, the existence of public attention, the company's obligation to pay debts and the age of the company which does not guarantee a company do earnings management makes company characteristics such as the size of the board of directors, firm size, leverage and company age cannot be used as an indication a company performs earnings management.
Co-Authors Anwar, Andrew ARILYN, ERIKA JIMENA Beny Beny Budiarjo, Christopher Imanuel Conselo, Josephine Azalia Cornelius, Ekky Deborah, Deborah Fadhiilah, Dinda Fransisca, Angel Kwikamto, Arya Lalita, Alma MARLINAH, AAN Putri, Audy Regi Muzio Ponziani Rudyanto, Astrid Ruswidiono, R. Wasisto Sintya, Sherina WIDAYATI, NURTI Yantine, Melony Nurjul