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Errin Yani Wijaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Ekonomi

 1 
THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISM, FINANCIAL DISTRESS ON EARNING MANAGEMENT BEHAVIOR : EMPIRICAL STUDY IN PROPERTY AND INFRASTRUCTURE INDUSTRY IN INDONESIAN STOCK EXCHANGES Ahmad Fauzan Fathoni; Haryetti '; Errin Yani Wijaya; Muchsin '
Jurnal Ekonomi Vol 22, No 01 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.337 KB) | DOI: 10.31258/je.22.01.p.116-131

Abstract

The goal of this reseach is to examine the effect of Good Corporate GovernanceMechanism, Financial Distress on Earning Management Behaviour withFinancial Distress as inteveing variabel. We use some proxies to measure GoodCorporate Governance mechanism, namely: Manajerial Ownership, InstitusionalOwnership, Propotion of Independen Commissioners, and Audit Committee. Inaddition, Altman Z-scores is used as financial distress proxy.We use panel data that uses cross section and time series data from Property andInfrastructure Industry in Indonesian Stock Exhange during 2009-2011 periods.Ordinary Least Squared is used to analyze the data.The result shows that Managerial Ownership, Institutional Ownership, Propotionof Independen Commisioners, and the Number of Audit Committee have negativeeffect toward earning management behavior. On the other hand, only the numberof Audit committee and Proportion of Independen Commisioners variables thathave significant effect. Moreover, Financial Distress has positive effect onearning management but not significance. In addition to those results, themoderation effect shows that the firms that financially distressed tend to attemptto manipulate their earning even they have done Good Corporate Governancemechanism.Keywords : Good Corporate Governance Mechanism, Financial Distress,Earning Management Behavior
PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO EQUITY RATIO, FIRM SIZE, DAN FREE CASH FLOW TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Kamila Inez Fibriani; Amries R. Tanjung; Errin Yani Wijaya
Jurnal Ekonomi Vol 22, No 4 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.568 KB) | DOI: 10.31258/je.22.4.p.31-47

Abstract

This research was conducted to examine the effect of return on assets, current ratio, debt to equity ratio, firm size, and free cash flow to dividend payout ratio on property and real estate companies listed on Indonesia Stock Exchange simultanously and partially. Data used in this research were secondary data collected from Indonesia Stock Exchange. The population included 40 property and real estate companies listed on Indonesia Stock Exchange in period of 2008-2012. Seven sample companies selected by purposive sampling method.To examine the effect of return on assets, current ratio, debt to equity ratio, firm size, and free cash flow to dividend payout ratio, a multiple linier regression analysis method was used, and the hypotheses were tested using a statistical test. The results showed that the coefficient of determination (R2) is 40.2%. This means that dividend payout ratio was affected by return on assets, current ratio, debt to equity ratio, firm size, and free cash flow by 40.2%. F Statistic test showed that five independend variables affected dividend payout ratio simulatanously. On the other hand, t statistic test indicated that only firm size affected partially to dividend payout ratio.
Co-Authors ', Haryetti ', Julya ', Marnis ', Marzolina Abda Abda Ahmad Fauzan Fathoni Amir Hasan Amries R. Tanjung Andewi Rokhmawati Benny Hidayat Cici Dessyaningrum Permata Herza Despiendra Ferro Doni Diwaf Psp Egi Slastio Manova ELVRY JULIAN, ELVRY Erni Maryani Fera Yuliana Fifi Yanda Putri Fitri Yani Harbi, Muhamad Haryetti ' Haryetti Haryetti Indah Prisilia Jeffi Gustriadi Kamila Inez Fibriani Limson Simatupang M. Rasuli Machasin - Marnis ' Mira Agulina Muchsin ' Nurul Qomariah Ricky Fajar Adiputra Sjahruddin ' Susanti, Depa Susi Hendriani Yani, Tri Indah Yosi Yolanda Yulia Efni Zulia Oviani