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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Aptisi Transactions on Management
Hansel Angga Winata
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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REAL EARNING MANAGEMENT ANALYSIS ON COMPANY’S PERFORMANCE (CASE STUDY IN PANDEMIC TIME OF COVID-19) Febryanti Simon; Clarissa Maya Devi; Yovita Ariani; Hansel Angga Winata
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

The first case of Covid-19 was first stated in Indonesia on March 2, 2020. Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) better known as the Corona virus is a new type of coronavirus that can be easily transmitted. Indonesia first imposed the large scale social restrictions called PSBB policy for the first time on April 15, 2020. PSBB is one of the government's efforts to break the chain of spread of Covid-19. There was a decrease of 70% of companies that conducted IPOs from before the Covid-19 period and during the Covid-19 period. The company's performance is the crucial matter in achieving the company's targets and for increasing returns for shareholders. The company's performance in this study was measured using Return On Assets (ROA). The ROA ratio is often used by management to measure the performance of a company and assess operational performance in utilizing the resources owned by the company. Real earning management is one of the ways that can be done by the management to achieve profit targets. In this study, it will focus on real earnings management. The selection of samples using purposive sampling and hypothesis tests is conducted using SPSS 25 with a signification rate of 0.05. The study shows abnormal CFO and discretionary expenses which are factors in measuring real profit management have a significant effect on the company's financial performance.
Influence of Profitability, Audit Quality, and Corporate Governance on Earnings Management Febryanti Simon; Hansel Angga Winata
APTISI Transactions on Management (ATM) Vol 8 No 2 (2024): ATM (APTISI Transactions on Management: May)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v8i2.2234

Abstract

This study investigates the impact of profitability, audit quality, the composition of independent board commissioners, managerial ownership, and institutional ownership on earnings management. The population for this research comprises all manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2019 and 2021. It adopts a correlational research design with naquantitative approach. Data collection involves secondary data obtained through purposive sampling. The sample size consists of 32 companies, resulting in 96 observations. The study employs various analytical techniques, including classic assumption tests such as normality, heteroscedasticity, multicollinearity, and autocorrelation tests. Hypothesis testing is conducted using multiple regression analysis with SPSS version 26. Findings reveal that managerial ownership negatively influences earnings management, exhibiting a significant result of 0.036. Conversely, profitability, audit quality, the composition of the independent board of commissioners, and institutional ownership do not significantly affect earnings management, as their significance results exceed 0.05.
Co-Authors Clarissa Maya Devi Simon, Febryanti Yovita Ariani