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All Journal The Indonesian Accounting Review Palmyra Fiber as Additional Materials on Solid Concrete Brick of Aggregate
Religiosa, Maria Wrightia
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Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Materials Science & Nanotechnology

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The Relation of Company Risk, Liquidity, Leverage, Capital Adequacy and Earning Management: Evidence from Indonesia Banking Companies Religiosa, Maria Wrightia; Surjandari, Dwi Asih
Mediterranean Journal of Social Sciences Vol. 12 No. 1 (2021): January 2021
Publisher : Richtmann Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36941/mjss-2021-0001

Abstract

The aim of this study is to analyze the effect of Company Risk, Liquidity, Leverage and Capital Adequacy Ratio on Earning Management and whether Capital Adequacy Ratio moderates the relation between Company Risk, Liquidity and Leverage and Earning Management of Banking Companies listed in Indonesia Stock Exchange during 2014-2018. Sampling techniques uses purposive sampling based on determined criteria and data analysis is performed by multiple regression analysis using E-Views 11.0 version. The result shows that in partial, Company Risk positively, Liquidity and Capital Adequacy negatively affects significantly on Earning Management, while Leverage does not and in the other side Capital Adequacy Ratio only moderates the relation between Liquidity and Earning Management. All variables simultaneously affect weakly on Earning Management. This research implies that due to weakly impact result, banking management must reobserve the role of Company Risk, Liquidity, Leverage and Capital Adequacy Ratio in executing Earning Management. Received: 7 October 2020 / Accepted: 10 November 2020/ Published: 17 January 2021
Analysis of determinants of financial and non-financial aspects for the fund adequacy ratio (FAR) at pension fund institutions Surjandari, Dwi Asih; Anggraeni, Dewi; Yulianto, Yulianto; Religiosa, Maria Wrightia
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1839

Abstract

The aim of this study is to analyze the determinants of Fund Adequacy Ratio (FAR) at Pension Fund Institutions listed in Indonesia Financial Services Authority (OJK) period 2013 - 2016. The determinants of financial aspect are proxied by financial ratio and the determinants of non-financial aspect are proxied by firm size. Sampling is done using purposive sampling method and the analysis used is SPSS version 2.0. The results of this study show that in financial aspect there are only 2 variables (the ratio of working capital / total asset and the ratio of retained earnings / total assets) that have a significant effect on FAR, while the other 4 variables consisting of the ratio of cash / total asset, the ratio of total debt / total revenue, the ratio of short-term debt / equity, and the ratio of current asset / short-term debt have no effect on FAR. In non-financial aspect, firm size also has no effect on FAR. However, all variables simultaneously have a significant effect on FAR.
Co-Authors Dewi ANGGRAENI Surjandari, Dwi Asih Yulianto Yulianto