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YOSEPH ANASTASIUS DIDIK CAHYANTO
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH DIREKTUR WANITA, TATA KELOLA, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA REYNA EDITA; YOSEPH ANASTASIUS DIDIK CAHYANTO
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to provide empirical evidence about the effect of female directors, institutional ownership, managerial ownership, audit committee meetings, independent commissioners, firm size, leverage, firm age, audit quality, and return on asset on earnings management. Samples of this research were selected based on the purposive sampling method and resulted in 110 nonfinancial companies listed on Indonesia Stock Exchange during the period of 2017-2019. The data obtained from these samples were analyzed using multiple regression analysis on SPSS 25. The results of this research show that leverage has effect on earnings management, while female directors, institutional ownership, managerial ownership, audit committee meetings, independent commissioners, firm size, firm age, audit quality, and return on asset have no effect on earnings management
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA YOSEPH ANASTASIUS DIDIK CAHYANTO; EUIS NURISTA MANASARI
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to provide empirical evidence about the effect of independent variables, namely institutional ownership, managerial ownership, independent board of commissioners, audit committee, leverage, profitability, sales growth, firm size, and audit quality on the dependent variable, namely earnings management. This research used a population of nonfinancial companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used was 366 sample data, which were selected using a purposive sampling method. The hypothesis in this research used the multiple regression analysis method on SPSS v25. The results of this research indicate that the variable leverage and sales growth have influence on earnings management, while variables institutional ownership, managerial ownership, independent board of commissioners, audit committee, profitability, firm size, and audit quality have no influence on earnings management
PENGARUH FINANCIAL LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Shania Angella; Yoseph Anastasius Didik Cahyanto
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This research aims to obtain empirical evidence that financial leverage and other factors affect earnings management. Other factors in question are return on assets, firm size, sales growth, managerial ownership, institutional ownership, board size, audit committee, audit quality, and firm age. The population used in this research are non-financial companies listed in Indonesia Stock Exchange (IDX) with a research period from 2018 to 2020, where there are total 104 companies were successfully selected as research samples. The sample selection method used in this research is purposive sampling method while the data analysis method is using multiple regression method. The result of this research shows that audit quality has effect on earnings management, so the better audit quality, the better detection of earnings management practices and there will be minimal earnings management practices. Meanwhile, financial leverage, return on assets, firm size, sales growth, managerial ownership, institutional ownership, board size, audit committee, and firm age have no effect on earnings management, so they will not have any effect on earnings management practices
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA Michelle Maria Madelyn; Yoseph Anastasius Didik Cahyanto
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study is aim to obtain evidence about the influence of motivational bonus, leverage, firm size, size of an audit committee, independent commissioners, institutional ownership, managerial ownership, free cash flow, firm growth, and audit quality as independent variables on earnings management as a dependent variable in Indonesian non-financial companies. This research used non-financial companies that listed in Indonesia Stock Exchange during 2018-2020 as the population. There are 104 companies, with 312 total data that meet the criteria. This research using purposive sampling method and used multiple regression method to analyze the data. The result shows that motivational bonus, leverage, free cash flow, and growth have influence on earnings management, so the higher the motivational bonus and growth the higher earnings management and the higher the leverage and free cash flow the lower earnings management, while other independents variable such as independent commisioner, firm size, size of an audit committee, institutional ownership, managerial ownership, and audit quality have no influence on earnings management practice in the company
Co-Authors EUIS NURISTA MANASARI MICHELLE MARIA MADELYN REYNA EDITA SHANIA ANGELLA