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DUMA SITUMORANG
UNIVERSITAS METHODIST INDONESIA
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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR RIKE PANJAITAN; DUMA SITUMORANG
JURNAL ILMIAH MAKSITEK Vol 4 No 2 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The objective of the research was to examine the influence of corporate governance mechanism represented by composition of board of commissioners, size of board of commissioners, institutional ownership, and public accountant reputation on earning management. The sampling method used purposive sampling method at manufacturing companies listed in Indonesia Stock Exchange in year the 2014-2017. Based on the result of data analysis using multiple regression analysis, it was revealed that composition of board of commissioners, size of board of commissioners, institutional ownership, and public accountant reputation simultaneously had significant influence to earning management. However, partially, composition of board of commissioners had negative unsignificant influence to earning management. Size of board of commissioners variables that had negative significant influence to earning management. Institutional ownership and public accountant reputation variables that had positive significant influence to earning management
DETERMINAN KEUANGAN MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN SEKTOR PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI TAHUN CHRISTINA SITUMORANG; DUMA SITUMORANG; RIKE PANJAITAN
JURNAL ILMIAH MAKSITEK Vol 4 No 2 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.49 KB)

Abstract

This study aims to analyze factors such as profitability, company size, DER and NPM that affect income smoothing. This study used 24 samples of companies listed on the Indonesia Stock Exchange during 2014-2016 which were selected using the purposive sampling method. Then the sample is classified into income smoothing group with the Eckel Index. The results of the study indicate that there is income smoothing in property and real estate companies on the Indonesia Stock Exchange. The statistical analysis used in this study is a descriptive statistical test and using the logistic regression method. The results of the study showed that profitability, company size and DER partially did not affect income smoothing, while net profit margin partially affected income smoothing and simultaneously profitability, company size, debt to equity ratio, net profit margin affected income smoothing
Co-Authors CHRISTINA SITUMORANG RIKE PANJAITAN