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Aloysius H.
Universitas Mercu Buana
Economics, Econometrics & Finance

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PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 Rita Aprilliani; Aloysius H.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.085 KB) | DOI: 10.22441/journal profita.v10i3.2836

Abstract

This study aims to know the influence of board commissioners size and audit committee to earning management practices. Objects in this study are a Manufacturing Company Listed in Indonesia Stock Exchange. This study using purposive sampling method. Data collection method used is the method of documentation. Processing data using Eviews program version 7. The results of data analysis used statistical analysis in the form of multiple linear regression. The results of this study indicate that simultaneously all independent significantly influence on earnings management and audit committee in partial not impact on earnings management whereas the size of the board commissioners significant negative on earnings management. This is evidenced by the results of simultaneous test (F test) and the results of the partial test (t test) demonstrated the significant value of these two variables to support and reject the hypothesis.
FAKTOR FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Studi Empiris pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Jusrizal Jusrizal; Aloysius H.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.364 KB) | DOI: 10.22441/journal profita.v10i3.2837

Abstract

The aims of this research is to understand the factors affecting the capitalstructure for Property and Real Estate companies enlisted in Indonesian Stock Exchange period 2010-2014. Samples are 31 Property and Real Estate company in Indonesian Stock Exchange, where the method used is purposive sampling is a sampling method by specifying certain criteria for 5 years so the amount of data as much as 155. The method of data analysis using multiple linear regression and using software Eviews 7. This research have five variables : four independent variables: profitability, asset structure, company size, growth asset and one dependent variable: capital structure. The result of this research shows that Profitability, Asset Structure, Company Size, and Growth Asset simultaneous significant effect on Capital Structure. The result also showed that Asset Structure partially significant negative effect on Capital Structure, while the Profitability, Company Size and Growth Asset partially no significant effect on Capital Structure.
Co-Authors Jusrizal Jusrizal Rita Aprilliani