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All Journal JAKPI JIA (Jurnal Ilmiah Akuntansi)
Firman Syarif
Universitas Sumatera Utara
Economics, Econometrics & Finance Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE DAN COMPANY SIZE TERHADAP INCOME SMOOTHING DENGAN PROFITABILITAS SEBAGAI VARIABEL PADA PERUSAHAAN LQ 45 YANGTERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 Firman Syarif; Anggriyani Anggriyani
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 02 (2017): volume 5 no. 02 September 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i02.9167

Abstract

This research examines the impact given by Good Corporate Governace (proxied by Managerial Ownership and The Board Of Commisioners) and Board Size that either simultaneously and partially affectEarnings Management and Profitability (proxied by Return On Assets) as moderating variabel that effect relationship Good Corporate Governance (proxied by Managerial Ownership and The Board Of Commisioners) and Board Size that either Earnings Management  of company listed on LQ 45 in Indonesian Stock Exchange in 2012-2014. Population of this research was 45 company listed on LQ 45 from 2012 to 2014. And research sample was selected using purposive sampling method resulting 21 company chosen over 45 company as the research sampling. Data was processed by coefficient of determination test, F test, and t tes for the first hypothesis while the second hypothesis testing for moderating variabel using residual test.            The result of this research showed thatManagerial Ownership, The Board of Commisioners, and Board size affect Earnings Management are not simultaneously influence and partially.Result for Profitability (proxied by Return On Assets) be able to moderate the relationship beetween Good Corporate Governace (proxied by Managerial Ownership and The Board Of Commisioners) and Board Size to Earnigngs Management of Company list on LQ 45  in Indonesian Stock Exchane in 2012-2014. Keywords : Good Corporate Governace, Managerial Ownership, The Board Of Commisioners, Board Size, Profitability, Return On Asset, LQ 45 index.
Factors Affecting Earnings Management of Islamic Banking Companies at the Indonesia Stock Exchange on Publication Year of 2013-2019 Firman Syarif; Ahmad Qorib; Saparuddin Siregar; Iskandar Muda
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.36717

Abstract

This research was conducted on Islamic banking listed on the Indonesia Stock Exchange from 2013-2019 using secondary data. A saturated data analysis is used in this research. The sample is all Sharia banking companies as many as 12 companies. The results show that Institutional Ownership, Managerial Ownership, Individual Ownership, Foreign Ownership, and the Board of Commissioners have an effect on Earnings Management. Meanwhile, State Ownership, Family Ownership, Public Ownership, Public Accountants, Audit Committee, and Board of Directors have no effect on Earnings Management. Simultaneously all independent variables have an effect on Earnings Management. Given their findings, the authors propose that the practical implication of this research is that earnings management does not occur much in Islamic banks listed on the Indonesian Stock Exchange Earnings Management in the study of Islamic Business Ethics is in the form of deliberate fraud or fraud to achieve certain interests and its nature is not for the benefit of the people or society so it is not allowed because it will have an impact on the survival of the company. But interests that are in a precarious condition that endanger the interests of the public or the state, such as a pandemic outbreak, are allowed because the country is experiencing an economic downturn.
Co-Authors Ahmad Qorib Anggriyani Anggriyani Iskandar Muda Saparuddin Siregar