Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Pro Bisnis AKUNTANSI DEWANTARA
Agung Prayogi
Universitas Perabadan
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
The Effect Of Managerial and Institutional Ownership Towards Earnings Management With Profitability As Moderating Variable agung prayogi; Christina Tri Setyorini
AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i2.7819

Abstract

This research aims to predict the effect of managerial ownership and institutional ownership towards earnings management with profitability as moderating variable.  The population of this research is 52 consumer goods industrial companies that are listed in Indonesia Stock Exchange year 2016-2018. The sample of this research consists of 18 consumer goods industrial companies which are chosen using purposive sampling method. Technique of data analysis carried out in this research are multiple linear regression analysis and moderated regression analysis. The result of the research states that managerial ownership does not affect negatively towards the earnings management. That is because the managerial ownership is not capable to be the media of the corporate governance which could decrease interest disharmony between management with owner or shareholder.  Besides, the percentage of managerial ownership in Indonesia is still low. So does institutional ownership does not negatively affect the earning management. It is because there are many institutions that less active in giving pressure to management activity and lacks of supervision towards the management’s work. Meanwhile, profitability with return on assets proxy is not able to weaken the effect of managerial ownership and institutional ownership towards earnings management. From the result of the research, it can be concluded that companies should increase the implementation of good corporate governance to decrease the practice of earning management. Besides, investors should be careful in their investments activities of a company.
Peran Kepemilikan Manajerial sebagai Moderasi dalam Hubungan Rasio Keuangan dengan Financial Distress Agung Prayogi; Dian Murdianingsih; Tri Handayani
Pro Bisnis Vol 15, No 1: Februari (2022)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35671/probisnis.v15i1.1856

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh rasio keuangan terhadap financial distress dengan kepemilikan manajerial sebagai variabel moderasi dan ukuran perusahaan sebagai variabel kontrol. Penelitian dilakukan pada perusahaan makanan dan minuman periode tahun 2015-2019. Sampel penelitian diperoleh sebanyak 7 perusahaan dengan metode purposive sampling. Teknik analisis data menggunakan regresi linear berganda dan Moderated Regression Analysis. Hasil analisis data menemukan bahwa profitabilitas, likuiditas dan rasio aktivitas dapat meningkatkan financial distress. Sementara itu, solvabilitas dapat menurunkan financial distress. Selain itu, kepemilikan manajerial tidak mampu memperlemah atau memperkuat pengaruh profitabilitas dan solvabilitas terhadap financial distress. Namun, kepemilikan manajerial mampu memperlemah hubungan likuiditas dan rasio aktivitas dengan financial distress. Berdasarkan hasil penelitian, investor dapat mempertimbangkan rasio-rasio keuangan dan memperhatikan kehadiran kepemilikan manajerial dalam perusahaan sebelum melakukan investasi dengan tujuan meminimalkan potensi kerugian investasi akibat financial distress
Co-Authors Christina Tri Setyorini Dian Murdianingsih Tri Handayani