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All Journal The Indonesian Accounting Review Jurnal Muara Ilmu Ekonomi dan Bisnis Accounting Profession Journal (APAJI) Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Pratiwi, Devica
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH LEVERAGE, FREE CASH FLOW, UKURAN PERUSAHAAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Natalie, Chika Wirya; Pratiwi, Devica
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i2.109

Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, free cash flow, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba. Variabel pada penelitian ini telah diuji sebelumnya oleh para peneliti terdahulu, namun hasil penelitian yang diperoleh masih menunjukkan ketidakkonsistenan. Oleh sebab itu, maka peneliti tertarik untuk kembali melakukan pengujian. Penelitian ini dilakukan dengan cara dokumentasi dan sumber yang digunakan adalah data sekunder, berupa data laporan keuangan tahunan yang telah diaudit pada perusahaan manufaktur sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang dipublikasikan melalui website resmi Bursa Efek Indonesia (BEI) dan website resmi perusahaan. Data-data yang terkumpul kemudian diproses lebih lanjut dengan menggunakan teknik purposive sampling. Data-data tersebut diolah dengan menggunakan software IBM SPSS versi 25. Dalam melakukan penelitian ini, terdapat empat hipotesis yang diajukan. Akan tetapi, hanya satu hipotesis yang diterima. Sedangkan tiga hipotesis lainnya ditolak. Hipotesis pertama yang diterima adalah leverage yang berpengaruh negatif terhadap manajemen laba. Hipotesis kedua, ketiga, dan keempat ditolak, karena secara parsial free cash flow, ukuran perusahaan, dan perencanaan pajak tidak berpengaruh terhadap manajemen laba. Berdasarkan hasil pengujian Adjusted R2 menunjukkan bahwa besarnya pengaruh variabel leverage, free cash flow, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba adalah 0,122 atau sebesar 12,2%. Sehingga sebesar 87,8% dipengaruhi oleh faktor lain yang tidak ada dalam penelitian ini.
MANAJEMEN LABA PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN Pratiwi, Devica; Shelyna Livianti; Fendy Sunjaya; Wendy Salim Saputra; Gladhistani Renata
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 2 (2023): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v7i2.23032

Abstract

Perusahaan melakukan manajemen laba untuk memperoleh keuntungan bagi perusahaan atau manajemen perusahaan. Beberapa faktor yang mempengaruhi pihak manajemen untuk melakukan manajemen laba, seperti profitabilitas, tanggung jawab sosial perusahaan (CSR) dan ukuran perusahaan. Penelitian ini berfokus pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Terdapat 13 perusahaan yang dipilih dengan metode purposive sampling selama periode pengamatan selama 3 tahun. Hasil penelitian menunjukkan bahwa semua data observasi yang dikumpulkan dan lolos uji asumsi klasik. Hasil uji F menunjukkan bahwa penelitian layak dengan nilai t sebesar 0,036. Hasil uji t menunjukkan bahwa profitabilitas (0,719) dan CSR (0,148) tidak berpengaruh terhadap manajemen laba, sehingga hipotesis pertama dan kedua ditolak. Sedangkan ukuran perusahaan (0,004) memiliki pengaruh negatif terhadap manajemen laba dan berarti hipotesis ketiga diterima. Kesimpulan dari penelitian ini adalah ukuran perusahaan berpengaruh negatif terhadap manajemen laba, sedangkan profitabilitas dan CSR tidak berpengaruh terhadap manajemen laba.   Companies carry out earnings management to gain profits for the company or company management. Several factors influence management to manage earnings, such as profitability, corporate social responsibility (CSR) and company size. This research focuses on food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. There were 13 companies selected by purposive sampling method during the 3 year observation period. The results showed that all observational data were collected and passed the classical assumption test. The results of the F test show that the research is feasible with a t value of 0.036. The results of the t test show that profitability (0.719) and CSR (0.148) have no effect on earnings management, so the first and second hypotheses are rejected. Meanwhile, firm size (0.004) has a negative effect on earnings management and means that the third hypothesis is accepted. The conclusion of this study is that company size has a negative effect on earnings management, while profitability and CSR have no effect on earnings management.
PENGARUH PROFITABILITAS, MEKANISME GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Yopeace, Yunita; Pratiwi, Devica; Ramli, Yosua
Journal of Business And Entrepreneurship Vol. 12 No. 1 (2024): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2024 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/e6az7f16

Abstract

This study to examine the effect of profitability, mechanism good corporate governance (managerial ownership, independent commissioner, and audit committee), and firm size on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses secondary data. The analytical method used is quantitative method with purposive sampling technique and obtained 15 sample companies registered in the 2018-2022 period. The analysis in this study used SPSS 26 software. The results of this study are profitability, managerial ownership and independent commissioners has a positive and significant effect on firm. 
Exploring The Drivers of Earnings Management In Non-Cyclical Consumer Firms Sarmento Giam, Howard; Pratiwi, Devica
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4147

Abstract

The study examines the influence of sales growth, profitability, leverage, external auditor quality, and institutional ownership on earnings management in non-cyclical consumer firms listed on the Indonesia Stock Exchange from 2019 to 2023. Using purposive sampling, 21 companies were selected, resulting in 105 observations analyzed through multiple regression. The results reveal that leverage significantly and negatively affects earnings management, highlighting that companies with higher leverage tend to practice less earnings management due to stricter creditor oversight. Conversely, sales growth, profitability, external auditor quality, and institutional ownership have no significant effect, suggesting these variables are not primary drivers of earnings management within this context. This research underscores the importance of effective financial management and external monitoring in mitigating earnings manipulation practices.
Creating Shared Value (CSV) based on the system in yoga related to corporate awareness in the practice of Corporate Social Responsibility (CSR) Pratiwi, Devica
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.1929

Abstract

Along with the changing time, CSR activities carried out by companies currently have been able not only to improve the welfare of the community but also to create shared value. In this concept, companies must be aware that creating shared value (CSV) is able to produce benefits to be shared and is more than just focusing on social responsibility. Companies should not only take corrective actions, but also reorganize the business strategies they use starting from the stages of planning and production to the stage of distribution to the end consumer, while still considering the factors of the company (economy), human and environment, or often referred to as the triple bottom line (profit, people, planet). This study aims to observe the development and disclosure of CSV in companies by using sustainability reports based on the system in yoga. Judging from the type of data, the approach used in this study is a qualitative descriptive approach. The research data used is the Sustainability Reports of Coca-Cola Company, Ltd., Nestle, and PT. Unilever Indonesia, Tbk for 2018. The results of this study show that the three companies have implemented CSV activities which are expressed in 5 Yamas Yoga: Ahimsa/non-violence; Satya / truthfulness / non-falsehoods; Asteya / honesty, non-stealing; Brahmacharya / Self-control; and Aparigraha / non-possessiveness, non-greediness. not expecting, asking, or accepting inappropriate gifts from any person.
THE ROLE OF CORPORATE GOVERNANCE ON FINANCIAL STATEMENT QUALITY AND INVESTOR REACTION Pratiwi, Devica; Syane Mulyawan; Zefanya Evans Lino
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.202

Abstract

The purpose of this paper is to examine the effect of the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee on the quality of financial statements and the reaction of investors with ROA as a control variable. The population in this study is the annual report of banking company listed on the Indonesia Stock Exchange on 2018. The analysis method in this study is the multiple linear regression analysis using SPSS. Based on simultaneous test results, the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee have a significant influence on the investor's reaction to ROA as a control variable, but had no effect on the quality of financial statements.
Audit Committee, Independent Commissioners, Firm Size, and Intellectual Capital on The Financial Performance of State-Owned Enterprises Andriani, Chintia; Pratiwi, Devica; Theresia Olivia; Albert Sebastian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2995

Abstract

This study aims to explain the effect of audit committees, independent commissioners, company size, and intellectual capital on financial performance proxied by return on assets (ROA) in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The population used is all BUMN companies listed on the IDX in 2020-2022. Sampling was selected using purposive sampling method, in order to produce samples that match the research criteria. The research sample amounted to 15 companies with a period of 3 years to 45 total samples. The data collection technique was carried out using the documentation method in the form of annual reports for the 2020-2022 period obtained from the IDX and the company's official website. The data collected was analyzed with multiple linear regression using SPSS 26. The results of this study indicate that the audit committee variable has a significant value of 0.000 and a t value of 5.360, the independent commissioner variable has a significant value of 0.670 and a t value of 0.430, the company size variable has a significant value of 0.000 and a t value of -7.375, and the intellectual capital variable has a significant value of 0.022 and a t value of -2.375, so that the only accepted hypothesis is H1, namely, the audit committee affects financial performance and other hypotheses are rejected. The audit committee, independent commissioners, company size, and intellectual capital have an influence of 61.1%, while the rest with a value of 38.9% can be influenced by other variables that are not in this research model. Audit committee variables affect financial performance, independent commissioners have no effect on financial performance, while company size and intellectual capital have a negative effect on financial performance. Future researchers are expected to add other variables besides the variables in this study and can use other more accurate measurement methods.
Co-Authors Albert Sebastian Andriani, Chintia Fendy Sunjaya Gladhistani Renata Natalie, Chika Wirya Ramli, Yosua Saputra, Wendy Salim Sarmento Giam, Howard Shelyna Livianti Syane Mulyawan Theresia Olivia Yopeace, Yunita Zefanya Evans Lino