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THE INFLUENCE OF CORPORATE DEBT FINANCING ON EARNINGS QUALITY CHRISTINE LEONARDI; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to obtain empirical evidence about the influences of different levels of debt (whole debt, low debt, and high debt), operating cycle, firm size, sales volatility, cash flows volatility, losses, cost of debt, and Z-score to earnings quality. The population in this research is non-financial companies excluding service sector listed in Indonesia Stock Exchange during 2007-2013. Samples are obtained through purposive sampling method with observation period from 2011 to 2013, which only 83 of listed non-financial companies excluding service sector in Indonesia Stock Exchange meet the sampling criteria, resulting 245 data available are taken as the samples. The result shows that debt and losses have influence on earnings quality. Directionally, low debt has positive influence and high debt has negative influence on earnings quality. Firm size has influence on earnings quality when it is regressed with whole debt. Meanwhile, it has no influence when it is regressed with low and high debt. Sales volatility, cash flows volatility, cost of debt and Z-score have no influence on earnings quality.

THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE HERRI SUGANDI; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to obtain empirical evidence about the influence of company size, corporate governance, leverage, profitability, industry, listing age, type of auditor, and intellectual capital level as independent variables on intellectual capital disclosure as dependent variable in non-financial companies listed in Indonesian Stock Exchange. The population in this research is all listed non-financial companies in Indonesia Stock Exchange during 2013 to 2015. Sample is obtained through purposive sampling method, in which 185 listed nonfinancial companies in Indonesia Stock Exchange meet the sampling criteria resulting 555 data available are taken as sample. Multiple linear regression is used as the data analysis method in this research. The result of this research shows that three variables – company size, type of auditor, and industry statistically have influence on intellectual capital disclosure, while corporate governance, leverage, profitability, listing age, and level of intellectual capital statistically do not have influence on intellectual capital disclosure of listed non-financial companies in Indonesia.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BRYAN SEBASTIAN; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.447 KB)

The aim of this study is analysing the impact of firm size, leverage, corporate growth, cash, commissioner size, commissioner proportion, audit committee size, managerial ownership, profitability, and audit size on earnings management in non-financial companies listed in Indonesian Stock Exchange. The earningsmanagement measurement is by using the ‘Modified Jones’ model, which is the ‘discretionary accruals’ as the proxy of earnings management. The population of this study is the non-financial companies listed in Indonesian Stock Exchange during 2013 - 2016. There are 100 companies used as sample which is obtained through purposive sampling. Multiple regression is used for data analysis. The result of this research shows that leverage, cash, commissioner size, and profitability have significant influence on earnings management, while firm size, corporate growth, commissioner proportion, audit committee size, managerial ownership, and audit size have insignificant influence on earnings management.

Pengaruh Konservatisme Akuntansi, Investment Opportunity Set, dan faktor lainnya terhadap Kualitas Laba Riztia Maulia; Irwanto Handojo
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.1266

This study aims to obtain empirical evidence and analyze factors that affect earnings quality. The independent variables in this study are institutional ownership, independent commissioner, accounting conservatism, investment opportunity set, capital structure, and company size. Meanwhile the dependent variable in this study is earnings quality. The company used in this research manufacturing companies that listed on the Indonesian Stock Exchange (IDX) from 2018 to 2020. This research using purposive sampling method where there are 376 company year data. This research using multiple regression method to examine the effect of independent variables and dependent variable earnings quality. The result of this study show that accounting conservatism and company size has an effect on earnings quality. Meanwhile institutional ownership, independent commissioner, investment opportunity set and capital structure has no effect on earnings quality.

PENGARUH TATA KELOLA PERUSAHAAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Gabrielle; Irwanto Handojo; Dicky Supriatna
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): 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 | Full PDF (267.636 KB)

This study aims to obtain the evidence regarding the influence of independent variables consisting of corporate governance, audit quality, and deffered tax expense on earnings management. Corporate governance as independent variable consists of audit committee size, managerial ownership, institutional ownership, and board size. The company used in this research are manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2018 until 2020. The number of samples obtained is 480 data that matched the criteria of using the purposive sampling method. This research uses a multiple regression method. The novelty of this research is the addition of institutional ownership, board size, and deferred tax expense as independent variables. This research shows that audit committee size, managerial ownership, audit quality, institutional ownership, board size, and deferred tax expense have no effect on earnings management. Management has a chance and motivation to do earnings management in company. The action of earnings management in company can not be avoided.

Factors affecting Firm Value with Capital Structure as Intervening Variable Cathy Ismantara; Irwanto Handojo
Media Bisnis Vol 14 No 1 (2022): 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.v14i1.1678

The objective of this research is to obtain the empirical evidence regarding the effect of dividend policy, firm size, profitability, liquidity, firm growth, managerial ownership, institutional ownership, board of directors, board of commissioners and cash holding towards firm value mediated by capital structure to the effect of dividend policy, firm size and profitability on firm value. The population in this research is non-financial firms listed in Indonesia Stock Exchange from the year of 2018 to 2020. Samples were obtained through purposive sampling method in which 189 data were taken as the sample. This research uses multiple regression method and path analysis to test the hypotheses. The results of this research indicated that profitability, firm growth, institutional ownership, board of directors and capital structure affect firm value, while dividend policy, firm size, liquidity, managerial ownership, board of commissioners and cash holding do not affect firm value. Meanwhile, firm size and profitability affect capital structure, while dividend policy does not affect capital structure. This research also indicated that capital structure mediates the effect of dividend policy and firm size on firm value but does not mediate the effect of profitability on firm value.

Board of Commissioner and Corporate Social Responsibility Disclosure Adeline Kurniawan; Irwanto Handojo
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to examine the effect of board size, independent commissioner, commissioner’s age, and commissioner’s gender on corporate social responsibility disclosure.The sample used in this study is 213 data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) consistently from 2018 to 2020. The sampling method used is the purposive sampling method. Data analysis was carried out with the help of SPSS version 25 program.The results shows that board size has an influence on corporate social responsibility disclosure. Meanwhile, independent commissioner, commissioner’s age, and commissioner’s gender have no influence on corporate social responsibility disclosure.

Pengaruh Locus of Control terhadap Dysfunctional Audit Behavior: Religious Control sebagai Pemoderasi Febrina Viryani Prasetio; Irwanto Handojo; Muhammad Ghazi
Media Bisnis Vol 15 No 1 (2023): 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.v15i1.2138

The purpose of this study is to obtain empirical evidence about whether locus of control, professional commitment, time budget pressure, client importance, turnover intention, and personality type (type A) has an influence on dysfunctional audit behavior moderated by religious control on the influence of locus of control and professional commitment on dysfunctional audit behavior. The population in this study are auditors who work in public accounting firms in Indonesia. The sample selection technique is purposive sampling. Based on the sample selection criteria, the number of samples collected were 86 auditors. Those data are analyzed using multiple linear regressions analysis. The result of this study shows that locus of control has a positive effect on dysfunctional audit behavior. It means that the higher the locus of control, the higher the probability of dysfunctional audit behavior. Auditors tend to perform dysfunctional audit behavior when they face pressure in doing their job. The pressure can come from time, superiors, supervisors, or audit managers which are external factors. Professional commitment, time budget pressure, client importance, turnover intention, locus of control moderated by religious control, and professional commitment moderated by religious control do not effect dysfunctional audit behavior. This study also showed that religious control does not moderate the relationship between locus of control and professional commitment with dysfunctional audit behavior.

Pengaruh Konservatisme Akuntansi, Investment Opportunity Set, dan faktor lainnya terhadap Kualitas Laba Riztia Maulia; Irwanto Handojo
Jurnal Bisnis dan Akuntansi Vol. 24 No. 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.1266

This study aims to obtain empirical evidence and analyze factors that affect earnings quality. The independent variables in this study are institutional ownership, independent commissioner, accounting conservatism, investment opportunity set, capital structure, and company size. Meanwhile the dependent variable in this study is earnings quality. The company used in this research manufacturing companies that listed on the Indonesian Stock Exchange (IDX) from 2018 to 2020. This research using purposive sampling method where there are 376 company year data. This research using multiple regression method to examine the effect of independent variables and dependent variable earnings quality. The result of this study show that accounting conservatism and company size has an effect on earnings quality. Meanwhile institutional ownership, independent commissioner, investment opportunity set and capital structure has no effect on earnings quality.

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