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Pengaruh Profitability, Firm Size, Leverage, Dan Managerial Ownership Terhadap Earning Management Daniel Steven, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.468 KB) | DOI: 10.24912/jpa.v4i1.16685

Abstract

This research aims to test empirically the effect of profitability, firm size, leverage, and managerial ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Company data used in this study were 37 manufacturing companies that have been selected through the purposive sampling techniques. Research data processing uses multiple regression analysis helped by Eviews 10 and Microsoft Excel 2016. The results shows that independent variables simultaneously have a significant effect on earning management. The results show that profitability has a positive and significant effect on earning management, while firm size, leverage, and managerial ownership have no significant effect on earning management. The implication of this research shows the importance of earning management behavior to produce financial statement that can fulfilled the expectations of the stakeholders.
PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, NET PROFIT MARGIN, RETURN ON EQUITY, DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010 - 2013 Thio Lie Sha
Jurnal Akuntansi Vol. 19 No. 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v19i2.99

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kebijakan Dividen, Likuiditas, NPM, ROE, dan PBV terhadap harga saham pada perusahaan manufaktur pada tahun 2010-2013. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia padatahun 2010 - 2013. Penelitian ini menggunakan 72 data dengan 18 perusahaan yang dipilih per tahun. Alatanalisis yang digunakan dalam penelitian ini adala hanalisis linier berganda dengan menggunakan program komputer SPSS versi 21.0. Hasil penelitian menunjukkan bahwa secara bersama-sama, Kebijakan Dividen, Likuiditas, NPM, ROE, dan PBV mempunyai pengaruh yang signifikan terhadap harga saham. Secara parsial, Kebijakan Dividen mempunyai pengaruh yang signifikan terhadap harga saham, sedangkan Likuiditas, NPM, ROE, dan PBV tidak berpengaruh signifikan terhadap harga saham This research aimed to analyze the effect of Dividend Policy, Liquidity, NPM, ROE, and PBV on stock prices of manufacturing companies in 2010 - 2013. Samples were manufacturing companies that were listed on Indonesia Stock Exchange in 2010 - 2013. This research uses 72 data from 18 selected companies per year. The analysis tool used in this research is multiple linear regression using SPSS computer program version 21.0. The results show that Dividend Policy, Liquidity, NPM, ROE, and PBV jointly have significantly affected the stock price. Partially, Dividend Policy have significantly affected the stock price, whereas Liquidity, NPM, ROE, and PBV have not significantly affected the stock price