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All Journal MEDIA BISNIS E-Jurnal Akuntansi TSM
INDRASTUTI, DEWI KURNIA
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE DAN TAX AGGRESSIVENESS TERHADAP EARNINGS MANAGEMENT Nur Azizah , Dienda; Indrastuti, Dewi Kurnia
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
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/ejatsm.v3i3.2259

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of audit quality, board of commissioners, audit committee, institutional ownership, managerial ownership, firm size, leverage, and tax aggressiveness on earnings management which are the dependent variables. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period from 2019 to 2021. This study used a purposive sampling method to obtain data, as many as 98 companies that match the criteria used as a sample from this study. Discretionary accruals in this study were measured using the modified Jones model and the test method used to test the hypothesis in this study is the multiple regression analysis. The results of this study indicate that the variables of audit quality, board of commissioners, audit committee, institutional ownership, managerial ownership, firm size, leverage, and tax aggressiveness do not affect earnings management.
PENGARUH KARAKTERISITK PERUSAHAAN, AUDIT QUALITY, DAN MANAGERIAL OWNERSHIP TERHADAP MANAJEMEN LABA Aldani, Malika Putri; Indrastuti, Dewi Kurnia
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
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/ejatsm.v4i2.2606

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of firm characteristics in the form of firm age, leverage profitability, firm size, sales growth, managerial ownership, and audit quality as independent variables on earnings management as dependent variable. The population of this research are cyclicals and non-cyclicals sector companies listed in Indonesia Stock Exchange during 2020 until 2021. The sample selection method used is purposive sampling method, with the result that 67 companies or 201 data point meet the criteria. This research is using multiple regression as the data analysis methos and hypothesis testing. The empirical evidence on this research shows that profitability has a positive effect on earnings management. Profitability has a positive relationship with earnings management means the more profitable a company is, the more earnings management practices it will employ to maintain its deemed superior performance through increased profits. Earnings management is negatively impacted by growth in sales. Strong sales growth is a positive indicator and facilitates investor attraction, which leads to a decrease in earnings management strategies by businesses. On the other hand, managerial ownership, audit quality, firm age, leverage, and firm size have no effect on earnings management.
Pengaruh Kepemilikan Institusional, Leverage, Dan Faktor Lainnya Terhadap Manajemen Laba Rahmawati, Fitri; Indrastuti, Dewi Kurnia
Media Bisnis Vol. 16 No. 2 (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

Abstract

This research aims to obtain empirical evidence about the effect of independent variables on the dependent variable and analyse factors that affecting earnings management. The independent variables in this research are institutional ownership, leverage, firm size, dividend policy, independent commissioner, and audit quality. This research used sample of 153 data from 51 manufacturing companies in the non cyclicals, cyclicals, and basic materials sector listed on the Indonesia Stock Exchange for the priode 2020 to 2022. This study used purposive sampling method for sample selection and used multiple regression for data analysis. The empirical evidence obtained from this study shows that independent commissioners and audit quality have a negative effect on earnings management. These results indicate that the presence of Independent commissioners will enhance the quality of supervision over manager behavior so that earnings management practices will decrease. Earnings management is negatively impacted by audit quality because managers are less likely to use earnings management techniques when an audit is conducted by an auditor with high capability, competence, independence, and experience. Further, institutional ownership, leverage, firm size, dividend policy have no effect on earnings management.
Co-Authors Aldani, Malika Putri Fitri Rahmawati Nur Azizah , Dienda