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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Riset Perbankan, Manajemen dan Akuntansi
Rudiansyah Yuliatma
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Factors Affecting Management Profit in Non-Financial Companies Listed on BEI Hafizafahri Ranggala; Rudiansyah Yuliatma
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5965

Abstract

The purpose of this study is to obtain empirical evidence about the effects of managerial ownership, institutional ownership, board size, income tax, leverage, profitability, audit quality and auditor independence on earnings management in non-financial companies in Indonesia. This study uses non-financial companies listed on the Indonesia Stock Exchange (BEI) for three years, from 2016 to 2018. Using a purposive sampling method that sets five sample criteria, obtained 165 companies. This study uses multiple regression in data analysis. The results showed that the income tax, leverage and profitability variables had an influence on earnings management, while other variables namely managerial ownership, institutional ownership, board size, audit quality and auditor independence had no influence on earnings management practices in a company.
Pengaruh Carbon Emission Disclosure dan Corporate Social Responsibility terhadap Financial Performance Perusahaan Manufaktur di Indonesia Rudiansyah Yuliatma; Dina Maria Kristari
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 2 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i2.110

Abstract

The purpose of this study was to examine the effect of carbon emission disclosures (CED) and corporate social responsibility (CSR) on the financial performance of manufacturing companies in Indonesia. This study uses secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Multiple regression panel data is used to see the effect between variables using SPSS. The results showed that CED had a significant negative effect on FP and CSR had no significant effect on FP. In addition, CED and CSR simultaneously have an influence on FP.
Co-Authors Dina Maria Kristari Hafizafahri Ranggala