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All Journal Jurnal Akuntansi Bisnis Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi FINANCIAL : JURNAL AKUNTANSI Prosiding National Conference for Community Service Project Global Financial Accounting Journal Studi Akuntansi dan Keuangan Indonesia (SAKI) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Mardianto, Mardianto
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

 1 
Analisis Pengaruh Struktur Kepemilikan, Ukuran dan Pertumbuhan Perusahaan terhadap Manajemen Laba pada Perusahaan BEI Tahun 2014-2018 Mardianto Mardianto
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2305

Abstract

The study was conducted with the aim of analyzing the effect of ownership structure, company size and company growth as an independent variables on earnings management as the dependent variable. Ownership structure is represented by proxies of ownership concentration, institutional ownership, family ownership, and state ownership. This study collected data with a purposive sampling method. The object of collecting data samples is in the form of data from financial reports and annual reports of companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. This study uses multiple regression analysis methods to examine the effect of independent variables on the dependent variable. Research data were tested using Statistical Product and Service Solutions (SPSS). The results showed that family ownership, institutional ownership and state ownership had a significant positive effect on earnings management. Ownership concentration has a significant negative effect on earnings management. Meanwhile, company size and company growth do not have a significant relationship with earnings management.
Faktor Determinan Struktur Modal Bank yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Mardianto Mardianto; Gun Gun Budiarsyah
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2842

Abstract

This research aims to analyze the effect of profitability, asset structure, liquidity, dividend payout ratio (DPR), non debt tax shield (NDTS), growth, company age, and company size on bank leverage. This study relate the empirical findings and try to confirm with pecking order theory or trade-off theory. The research sample is banks in Indonesia which are listed on the Indonesia Stock Exchange for the period 2015-2019 and using multiple linear regression techniques. An appropriate level of profitability, asset structure as collateral with low value, high level of liquidity show conformity to the pecking order, which are negative and significant to bank leverage. DPR as a signal of income prospects and company size shows conformity with trade-off theory, which is positive and significant to bank leverage. Meanwhile, NDTS which shows a decrease in fixed collateral assets, asset growth and bank age do not have any significant effect with bank leverage. If the findings of age and size are compared, it shows that bank leverage does not depend on how long it has been operating, but assets size are more considered. This research fills in the gaps in the research on the determinants of bank leverage, including examining the variables of DPR, NDTS, and bank age which are rarely studied. In the future, the determinant of leverage may consider the agency theory, potential bankruptcy, corporate governance, ownership structure, and macroeconomic conditions.
Analisis Pengaruh Komposisi Kepemilikan Terhadap Manajemen Laba Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Mardianto Mardianto; Khellystina Khellystina
Journal of Applied Accounting and Taxation Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i2.3343

Abstract

This study aims to analyze the effect of ownership composition on earnings management in companies listed on the Indonesia Stock Exchange. This study method is quantitative research that emphasizes testing of variables through data in the form of numbers and analyzing data with statistical procedures. The population used in this study is the listed company from Indonesia Stock Exchange between 2016 – 2020 and for data testing tools using the SPSS 25 and Eviews 10. Ownership composition is represented by family ownership, institutional ownership, blockholder ownership, debt, firm size, return on equity and sales growth. The results of this study showed that debt is significantly positive on earnings management, sales growth is significant negative on earnings management. Meanwhile, family ownership, institutional ownership, blockholder ownership, firm size and return on equity show no significant results. All independent variables can explain the dependent variable by 31.45% based on the coefficient of determination test.
Co-Authors Cailin Milenia Chintia Chintia Christina Christina Cing Mei Dewi Susanti Edi Edi Feeny Feeny Fernanda Yeronica Gelasia Gwyneth Gun Gun Budiarsyah Gun Gun Budiarsyah Gunawan Gunawan Herlina Herlina Inda Meyllya Putri Jeclyn Jeclyn Jennifer Meilisa Jenny Jenny Jerry Maytanius Juniyanti Juniyanti Kelly Kelly Kelvin Sanjaya Khellystina Khellystina Latycia Carin Maria Trisnawati Melisa Kurniani Melissa Melissa Octaviana Octaviana Rizky Adi Mahendra Sariana Sariana Selina Selina Selvina Selvina Sisilia Wijayanti Thea Rahmani Victor Franky Vonnylia Vonnylia Windy Wihue Tarekar