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All Journal TIJAB (The International Journal of Applied Business) Jurnal Bisnis dan Akuntansi
NICO ALEXANDER
Sekolah Tinggi Ilmu Ekonomi Trisakti
Economics, Econometrics & Finance

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY REPORTING TERHADAP MANAJEMEN LABA NICO ALEXANDER; AGUSTIN PALUPI
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): 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 (402.751 KB) | DOI: 10.34208/jba.v22i1.628

Abstract

Tujuan penelitian ini adalah untuk menguji apakah pengungkapan CSR (Corporate Social Disclosure) berpengaruh terhadap manajemen laba yang dilakukan oleh manajemen perusahaan. Manajemen laba diukur dengan menentukan besarnya manajemen laba akrual yang dilakukan oleh perusahaan dengan menghitung nilai discretionary accrual dan untuk pengungkapan CSR menggunakan index GRI (Global Reporting Initiative). Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) selama tahun 2015-2017. Sampel dipilih menggunakan purposive sampling dan diperoleh 38 perusahaan yang memenuhi kriteria. Hipotesis diuji menggunakan regresi berganda. Hasil penelitian menunjukan bahwa pengungkapan terhadap CSR berpengaruh negatif terhadap manajemen laba.
Does Earnings Management Practice Increase Stock Return? Nico Alexander; Silvy Christina
TIJAB (The International Journal of Applied Business) Vol. 6 No. 2 (2022): NOVEMBER 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v6.I2.2022.34050

Abstract

This research aims to get empirical evidence the effect of earnings management in increasing stock return received by investor. Earnings management is an activity to manipulated financial statement. Earnings management can be used to improve company performance when the company has a bad performance or it can be used to maintain company performance. There are 2 earnings management, accrual and real activity manipulation. This research used both to see which one can increase stock return. This research used multiple regression analysis to test the hypothesis and the samples are manufacturing companies listed on Indonesia Stock Exchange from 2017-2019. 86 companies are selected as samples using purposive sampling. The results showed that earnings management is a negative signal for investors. When a negative signal given to investors, it will cause a decrease in stock return received by investor. This research provides an overview of earnings management practice can make investor suffer losses, so that capital market supervisors can increase the monitoring of this manipulation practices.
Co-Authors AGUSTIN PALUPI Silvy Christina