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All Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Economics and Business Letters
Ganefo Sudirman
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KOMITE AUDIT KOMISARIS INDEPENDEN DAN UKURAN KAP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR PADA BEI TAHUN 2012-2015 Ganefo Sudirman
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.34 KB) | DOI: 10.32493/keberlanjutan.v2i2.y2017.p652-677

Abstract

Abstract RThe research is an empirical study to examine the influence of audit committee, independent commissioner and public accounting firm size to earnings management on Indonesian Stock Exchange listed companies from manufacturing various industry sector in 2012 until 2015. The sample collected using the purposive sampling method and it has resulting 15 companies for the samples.The sample was analyzed by using linear multiple regression technique. T-test for testing the hypothesis and f-test for the feasibility model with the five percent level of significant. It was tested with classical assumption test like normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The result shows audit committee has a negative and significant to earning management, independent commissioner committee has insignificant influence to Earnings Management, and KAP size has a positive and significant to earning management                                                                Keywords:    Audit committee, independent commissioner and public accounting firm size, earnings management
Factors affecting profit growth in insurance companies listed on the Indonesia Stock Exchange in 2017-2019 Ganefo Sudirman; Lukman Anthoni
Journal of Economics and Business Letters Vol. 1 No. 3 (2021): October
Publisher : Privietlab

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Abstract

This study aims to examine the factors that affect the company's profit growth. In this study, the factors that influence profit growth are premium income, claim payments and risk based capital. The data used in this study is the annual report of insurance companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses quantitative methods. This study uses multiple linear regression analysis tools. The implications of the research are expected to make a positive contribution to all parties. As a consideration for insurance companies in observing factors that have a direct influence, especially those that are quite significant on the company's profit growth. This research is also expected to be useful for investors and potential investors in seeing opportunities to increase the value of shares held in insurance companies listed on the IDX. The regulator can also assess and supervise the factors that affect profit growth in insurance companies so that problems arising from insurance companies that fail to pay claims do not recur in the future. Insurance companies are expected to present appropriate financial reports so that the information obtained Therefore, the quality of the financial statements must also be considered so that the information obtained can be accounted for. The results of previous studies show that premium income, claim payments and risk based capital significantly affect the profit growth of insurance companies
Co-Authors Lukman Anthoni