Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Atma Jaya Jurnal Manajemen
Hasan Salim
Universitas Katolik Indonesia Atma Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS PENGARUH MANAJEMEN LABA TERHADAP PROFITABILITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI: STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Hasan Salim
Jurnal Manajemen Vol 12 No 1 (2015): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.457 KB) | DOI: 10.25170/jm.v12i1.821

Abstract

The aims of this study is to analyze the effect of earning management on the profitability of the company moderated by good corporate governance. The measurement method of earning management employed is discretionary revenue approach that applies the method of conditional revenue developed by Stubben (2010). Good corporate governance is measured by frequency of audit committee meetings. Company’s profitability is measured by using Return on Assets ratio (ROA). The total sample for this study are 70 manufacturing firms listed in Indonesia Stock Exchange from 2010-2012. The method used for data analysis is multiple regression. The result of this study shows that earning management influences company’s profitability. Moreover, good corporate governance is the moderator of the relationship between earning management and company’s profitability.
ANALISIS PENGARUH MANAJEMEN LABA TERHADAP PROFITABILITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI: STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Hasan Salim
Jurnal Manajemen Vol 12 No 1 (2015): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.457 KB) | DOI: 10.25170/jm.v12i1.821

Abstract

The aims of this study is to analyze the effect of earning management on the profitability of the company moderated by good corporate governance. The measurement method of earning management employed is discretionary revenue approach that applies the method of conditional revenue developed by Stubben (2010). Good corporate governance is measured by frequency of audit committee meetings. Company’s profitability is measured by using Return on Assets ratio (ROA). The total sample for this study are 70 manufacturing firms listed in Indonesia Stock Exchange from 2010-2012. The method used for data analysis is multiple regression. The result of this study shows that earning management influences company’s profitability. Moreover, good corporate governance is the moderator of the relationship between earning management and company’s profitability.
Co-Authors