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Oktaviyanti Oktaviyanti
Institut Bisnis dan Informatika Kosgoro 1957
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Pengaruh Good Corporate Governance, Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Manajemen Laba Prisila Damayanty; Mutiara Ayuningtyas; Oktaviyanti Oktaviyanti
LITERATUS Vol 4 No 1 (2022): Jurnal Ilmiah Internasional Sosial dan Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v4i1.664

Abstract

This study was conducted with the aim of analyzing the effect of institutional ownership, audit committee, firm size, profitability, and leverage on earnings management. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016 – 2018. The sample in this study was 44 companies using the purposive sampling method. Hypothesis testing in this study using multiple linear regression analysis. The results showed that institutional ownership, audit committee, firm size, ROE and DER had no effect on earnings management, while ROA had a positive effect on earnings management. Simultaneously institutional ownership, audit committee, firm size, ROA, ROE, and DER affect earnings management.
PENGARUH DEFERRED TAX EXPENSE, DEBT COVENANT DAN FIRM SIZE TERHADAP MANAJEMEN LABA Oktaviyanti Oktaviyanti; Prisila Damayanty
Jurnal Manajemen dan Bisnis Vol 1, No 2 (2021)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.238 KB) | DOI: 10.32509/jmb.v1i2.2172

Abstract

The purpose of this study was to determine the effect of deferred tax expense, debt covenants and firm size partially and simultaneously on earnings management. The population in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020. Sampling in this study used a purposive sampling method with several predetermined criteria so that 15 companies were obtained as research samples. . The data analysis method consists of descriptive statistics, hypothesis testing (t test), coefficient of determination (R2), and F test with the help of the IBM SPSS Version 26 software program. Based on the results of the analysis, it shows that deferred tax expense partially has a significant positive effect on earnings management, the debt covenant variable partially has a significant positive effect on earnings management, while the firm size variable partially has a significant negative effect on earnings management. And simultaneously deferred tax expense, debt covenant and firm size have a significant positive effect on earnings management.
Co-Authors Mutiara Ayuningtyas Prisila Damayanty