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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal PROFIT: Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Rony Joyo Negoro Octavianus
Universitas Ma Chung
Economics, Econometrics & Finance

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ANALISIS KOMPARATIF EARNINGS MANAGEMENT PADA PERUSAHAAN FORCED DAN VOLUNTARY DELISTING PADA BURSA EFEK INDONESIA Winne Carissa Hidayat; Sahala Manalu; Rony Joyo Negoro Octavianus
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2015.v19.i4.79

Abstract

From 2005 until early 2015, as many as 52 companies perform delisting. Meanwhile, the practice of earnings management will be found on all companies including the delisted companies. Previously earnings management are found on discretionary accruals, but because it is often used and can be detected easily managers began to switch to manipulate earnings through operating activities or real activities manipulation. The purpose of this study is to analyze the practices of earnings management through real activities manipulation in companies that perform forced and voluntary delisting. Obtained each of 14 companies forced and voluntary delisting during observation from 2005 to 2014 who meet the criteria of purposive sampling. The results using independent t-test found there were no difference in the average earnings management in forced and voluntary delisting companies, which in both earnings management done to lower profits. It is analyzed as the company's goals for the restructuring of debt, save on tax payments as well as the distribution of dividends and employee bonuses. Thus, earnings management to do more to efficient contracting perspective
PENGARUH WACC TERHADAP ROA DAN DER PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2015-2017 Astrelia Crisentya Linardi; Alodya Agustina; Christofer Alimwiyono,; Eka Perdana; Guido Setiadi; Jurisa Jonathan; Leni Cynthia Dewi; Rony Joyo Negoro Octavianus
Jurnal PROFIT: Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol. 6 No. 2 (2019): Jurnal PROFIT: Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Pendidikan Ekonomi FKIP Universitas Sriwijaya, in partnership with Asosiasi Profesi Pendidikan Ekonomi Indonesia (ASPROPENDO)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36706/jp.v6i2.9574

Abstract

The aim of this study is to determine the effect of Weighted Average Cost of Capital (WACC) on Return of Assets (ROA) and Debt to Equity Ratio (DER) in various company sectors. The population in this study are companies from various sectors listed on the Indonesia Stock Exchange (IDX) and the samples are 12 companies from various sectors. The results of this study indicate that between WACC(X) to ROA(Y1) and DER(Y2) does not have any significant relationship. It means that WACC(X) does not have a close relationship that affect ROA(Y1) and WACC(X) nor does it have a close relationship that affect DER(Y2). So it can be concluded thatWACC owned by the twelve companies did not significantly influence the ROA and DER of the 12 companies. The structure of cost capital does not affect thecompany's performance in terms of profitability and debt management.
Co-Authors Alodya Agustina Astrelia Crisentya Linardi Christofer Alimwiyono, Eka Perdana Guido Setiadi Jurisa Jonathan Leni Cynthia Dewi Sahala Manalu Winne Carissa Hidayat