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Pengaruh Earnings Management Terhadap Stock Return Dengan Earnings Quality Sebagai Variabel Intervening Silvia Veronica Sugiarto; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Financial statements prepared by management may reflect whether the company financial condition is good or bad. Information on the company's financial condition is very important for external parties as a form of corporate accountability. Nowadays, there are many methods that can be used by management to manage the company's financial statements. Those earnings management actions would affect stock return for the investors. Therefore, this study intended to know whether the earnings management influenced on stock return.The sample of this study was LQ 45 companies that listed in Indonesian Stock Exchange in period 2012-2015. The data – processing method was done by validity, reliability, and statistic descriptive analysis. While the data analysis method used SPSS and Smart PLS 2.0 software. The result revealed that, earnings management influenced significantly and negatively on stock return directly, and indirectly through the intervening earnings quality variable.

Pengaruh Earnings Management Terhadap Financial Performance Dengan Earnings Quality Sebagai Variabel Intervening Steven Sanjaya; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Financial report is a accountability of management of the company, which is indirectly represent the good and the bad performance of a company. For external side, the financial statements are the primary tools of communication media with internal side. Nowadays, there are many methods that can be done by management in managing the company’s financial statements. Earnings management is one of the action that could affect the company’s financial performance that is useful for investors. This study aimed to know the extent of the affect of earnings management to financial performance.The sample of this study was LQ45 companies that listed in Indonesian Stock Exchange in period 2012-2015. The data processing method done by using validity, reliability, and statistic descriptive analysis. While the data analysis method is used SPSS and Partial Least Square (PLS) to know the relationship between variables. The result revealed that, earnings management significantly affect financial performance directly, and indirectly through the intervening variables which was earnings quality.

Pengaruh Corporate Governance Terhadap Firm Value Dengan Earning Quality Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar di LQ45 Florensia Venna Clarista; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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The purposes of this research is to analyze the relationship of corporate governance to firm value with earning quality as intervening variable. The data analysis technique used was Partial Least Square (PLS) with the calculation process assisted by SmartPLS software application program to process the data from the Annual report. The results showed there were positive and significant influence of corporate governance towards firm value, positive and siginificant influence of corporate governance towards earning quality, and earning quality towards firm value, but there was no indirect influence of corporate governance towards firm value through earning quality

PENGARUH OWNERSHIP PERUSAHAAN TERHADAP EARNING MANAGEMENT MELALUI EXECUTIVE COMPENSATION SEBAGAI VARIABEL INTERVENING PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Nosa Andhika; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This research was conducted to find out the influence of Ownership Against Executive Compensation Through Earning Management as intervening variable in manufacturing industry listed in Indonesia Stock Exchange. Ownerships became one of the most important variables that can measure ability. The other variables such as Executive Compensation contributing in creating Earning Management of the company.Data that analysis techniques used in this research was the partial least square to describe the relationships among variables. The research results showed that the ownership and Earning Management affect the Executive Compensation in a positively and significantly at the Manufacture industry listed in Indoesia Stock Exchange.

Pengaruh Corporate Governance Terhadap Firm Value Dengan Financial Performance Sebagai Variabel Intervening Pada Perusahaan LQ 45 Tahun 2012-2015 Natasha Irawan; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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The purposes of this research was to analyze the relationship of corporate governance to firm value with financial performance as intervening variable. The data analysis technique used was Partial Least Square (PLS) with the calculation process assisted by SmartPLS software application program to process the data from the Annual report. The results showed there were positive and significant influence of corporate governance towards firm value and financial performance, positive and siginificant of financial performance towards firm value. There was no indirect influence of corporate governance towards firm value through financial performance.

Pengaruh CEO Duality Terhadap Financial Performance Dengan Earnings Management Sebagai Variabel Intervening Livia Lemmuela Putri; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Research on the affect of CEO Duality to Financial Performance had been widely studied previously, but the results were not consistent. Moreover, there were differences in theoretical view on CEO duality based on Stewardship Theory and Agency Theory. The purpose of this research was to test the direct affect of CEO duality on financial performance by using earnings management as the intervening variables.The data obtained for this research were secondary data by using annual report and financial report. The Sample of this research was companies listed in Indonesian Stock Exchange and the hypothesis in this research was tested by using Partial Least Square (PLS) with the SmartPLS 2.0 program. The result of this research revealed that, CEO duality significantly affected financial performance directly, and indirectly influenced through the intervening variable which was earnings management.

Pengaruh CEO Duality Terhadap Firm Value Dengan Financial Performance Sebagai Variabel Intervening Angelia Meysi Setyawan; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This study aimes to examine and to prove the influence of CEO Duality on Firm Value using Tobin’s Q. This study also used Financial Performance which measured by ROA as an intervening variable. The research was conducted on companies listed in the LQ 45 of 2012-2015 with the samples of 52 companies and measured by using SmartPLS software. The result showed that there was a negative influence of CEO Duality to Firm Value.

Pengaruh Earnings Management Terhadap Firm Value Dengan Earnings Quality Sebagai Variabel Intervening Ryan Chandra; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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The purpose of this study was to know the direct affect of the earnings management toward firm value. This study also wanted to know the indirect affect of earnings management toward firm value with earnings quality as an intervening variable. This study used quantitative method by using secondary data such as annual report and financial report. The sample of this study is companies that are listed in Indonesian Stock Exchange. The data – processing method is done by using validity, reliability, and statistic descriptive analysis. While the data analysis method is tested by using partial least square (PLS) with the Smart PLS 2.0 program. The result of this study revealed that earnings management significantly affected firm value, and indirectly affected through earnings quality as an intervening variable.

PENGARUH CEO DUALITY Kevin Chandra; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This Study Aimed to examine and to prove the reciprocal relationship between CEO Duality and Firm Value which is measured with Tobin’s Q ratio and with Earning Management as an intervening variable. This study was conducted on public companies in Indonesia which are also listed in LQ45 categories in 2012-2015 in consecutive. And with total sample of 52 will be processed using smartPLS software. The result showed that there is a positively significant relationship between CEO Duality and Firm Value. And negatively significant relationship between the intervening variable CEO Duality to Earning Management, and Earning Management to Firm Value.

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