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All Journal Kodifikasia: Jurnal Penelitian Islam IJTIHAD Jurnal Ilmu Pangan dan Hasil Pertanian Asia-Pacific Management and Business Application Jurnal Analisis Bisnis Ekonomi JPP Jurnal Kesehatan Poltekkes Palembang El-Barka: Journal of Islamic Economics and Business Dinamika Journal : Pengabdian Masyarakat Konservasi Hayati PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Jurnal Ekonomi dan Bisnis Journal of Islamic Economics Niqosiya: Journal of Economics and Business Research Jurnal Seni dan Pembelajaran Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Journal of International Conference Proceedings Jurnal Abdi Dharma Masyarakat Journal of Applied Community Engagement (JACE) Mediator: Jurnal Komunikasi Journal of Economics, Law, and Humanities Jurnal Analisis Bisnis Ekonomi
Shinta Maharani
IAIN Ponorogo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of International Conference Proceedings

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The Effect of Debt to Equity Ratio on Earnings Management With Good Corporate Governance As The Moderating Variable Maharani, Shinta; Prastiwi, Arum
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2478

Abstract

This study aims to empirically prove the effect of Debt to Equity Ratio on Earnings Management with the moderating variable of Good Corporte Governance represented by the composition of the board commisioners and the board commissioner meeting frequencies. This study employs a quantitative approach utilizing secondary data of the financial report and annual reports as the main data source. The population in this study include financial companies listed on the Indonesian Stock Exchange (IDX) between 2019 and 2021, from which the 77 samples were selected through purposive sampling, the data are analyzed by multiple regression processed by SPSS software. The results of this study exhibit that high Debt to Equity Ratio  is likely to result in high earnings management. Good Corporate Governance represented by Composition of Board Commissioners does not dwindle the effect of Debt to Equity Ratio on Earnings Management while Good Corporate Governance represented by Board Commissioner meeting frequencies reduce the effect of Debt to Equity Ratio on Earnings management.
The Effect of Debt to Equity Ratio on Earnings Management With Good Corporate Governance As The Moderating Variable Maharani, Shinta; Prastiwi, Arum
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2478

Abstract

This study aims to empirically prove the effect of Debt to Equity Ratio on Earnings Management with the moderating variable of Good Corporte Governance represented by the composition of the board commisioners and the board commissioner meeting frequencies. This study employs a quantitative approach utilizing secondary data of the financial report and annual reports as the main data source. The population in this study include financial companies listed on the Indonesian Stock Exchange (IDX) between 2019 and 2021, from which the 77 samples were selected through purposive sampling, the data are analyzed by multiple regression processed by SPSS software. The results of this study exhibit that high Debt to Equity Ratio  is likely to result in high earnings management. Good Corporate Governance represented by Composition of Board Commissioners does not dwindle the effect of Debt to Equity Ratio on Earnings Management while Good Corporate Governance represented by Board Commissioner meeting frequencies reduce the effect of Debt to Equity Ratio on Earnings management.
Co-Authors Ab Rahman, Asmak Ahmad Sazali Aji Damanuri Al Falah, Sarah Amelia Nur Wahidah Al Hajar, Maulana Noor Fajri Ananda, Selvira Paulina Anggarani, Susi Rahayu Anggarani, Susi Rahayu Anita Rahayu Appe Hutauruk Apriliana, Silvia Arum Prastiwi Asmak Ab Rahman Asmak Ab Rahman Asmak Ab Rahman Dewi Nur Azizah Diana Mutiara Dwiyanti, Susi Ely Masykuroh Filia Fransiska Fina Kholij Zukhrufin I Made Tamba Indra Jaya Khoiriyah, Zhulfatul Luhur Prasetiyo Lutfia Abriet Fajriati Mardika Putra, I Wayan Agus Masruroh, Donni Lailatul Masruroh, Donni Lailatul Mayola Yosoa, Issac Jaques Miftahul Ulum Mochammad Syahrul Utomo Syam Ni Made Ras Amanda Gelgel Nopita, Melni Prawira-Atmaja, M Iqbal Puji Rianto Rahayu, Dwi Lestari Rahman, Asmak Ab Rini Apriyanti Rompas, Jopie Tommy Simanungkalit, Robert L Subhan Afifi Suminto, Ahmad Susi Rahayu Anggarani Taufik Maulana, Taufik Veni Soraya Dewi Wahyudi, Risky Yahya Muqorrobin, Yahya Yatti Sugiarti, Yatti Zukhrufin, Fina Kholij