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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ipteks Terapan : research of applied science and education
Nintha Katharina
Universitas Prima Indonesia
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Pengaruh Komite Audit, Audit Eksternal, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Properti And Real Estate Yang Terdaftar Di BEI Tahun 2017-2019 Yasmin Yasmin; Hartati Wau; Nabila Tatcher; Nintha Katharina
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2451

Abstract

In this investigation, it is relied upon to test the influence of the audit committee as measured by the size of the number of committee members, and external audit is measured by whether the company uses the big four watchdog or not, then profitability is measured using the ROA (Return On Assets) ratio, and the size of the company in measure using total assets which are logarithmic to Ln. Then on earnings management using the Jones Model method which is Discrectionary accruals. This study uses a quantitative strategy, and uses 54 populations or companies from sampling at www.idx.co.id about property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 and the number of observations for 3 years is 162 samples. , using the method used in the study, namely purposive sampling which was analyzed using multiple linear regression and made the sample reduced to 123 samples, for the results of the study showed that (1) the audit committee (X1) had no impact and was not significant on earnings management ( 2) External audit (X2) has no impact and is not significant on earnings management (3) Profitability (X3) has no adverse and insignificant consequences on earnings management (4) Company size (X4) has no effect, which means it has a negative effect and does not means to earnings management. The audit committee, external audit, profitability, and firm size also have no adverse and insignificant consequences for earnings management. Keywords : Number of Committee Members, Big Four, Return On Assets, Ln.
INFLUENCE CONSERVATISM ACCOUNTING, COMPANY SIZE , LEVERAGE, CAPITAL STRUCTURE AND PROFITABILITY AGAINST THE EARNING RESPONSE COEFFICIENT Krisno Simatupang; Maduri -; Novalina Sinaga; Agnes D.T Hutagaol; Nintha Katharina; Umi Kalsum
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2440

Abstract

Objective main study between 2016 and 2020 , research This done so Can know impact period long from a number variable influencing finance price share producing company food And drink And listed on the Indonesia Stock Exchange . Data is collated from 2016-2020 using 10 businesses choice of the total population of 24 and analyzed using SPSS 26. Analysis produce estimate coefficient 20 ,5, there will be a 29.9 percent increase on price share producing company food And drink between in 2016 and 2020, as determined by Current Ratio, Return on equity, Earning per share, and Debt to Equity Ratio , and enhancement share by 70.1 percent price company let variable the open . Findings from discussion indicates that the influence is beneficial And Enough big to price generated by a combination of CR, ROE, EPS, and DER. Please , some CR and DER do not affect price company , but ROE and EPS matter .
Co-Authors Agnes D.T Hutagaol Hartati Wau Krisno Simatupang Maduri - Nabila Tatcher Novalina Sinaga Umi Kalsum Yasmin Yasmin