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All Journal Jurnal Wira Ekonomi Mikroskil Jurnal Ilmiah Akuntansi Kesatuan
Suriani Ginting
Universitas Mikroskil
Economics, Econometrics & Finance

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Komisaris Independen sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Earnings Response Coefficient Syafira Ulya Firza; Suriani Ginting
Jurnal Wira Ekonomi Mikroskil Vol 12, No 2 (2022): Volume 12 Nomor 2 Edisi Oktober 2022
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v12i2.884

Abstract

This research aims to examine and analyze the factors that can affect the Earnings Response Coefficient and how the role of the Independent Commissioner in moderating the relationship between these factors and the Earnings Response Coefficient. The object of this research was on companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The population in this study amounted to 783 companies. The sampling method used was the purposive sampling method and obtained a sample of 244 companies with a total of 732 observations. The data analysis method used was Partial Least Square with a two-stage approach model using the SmartPLS 3 statistical software tool. The results showed that the variable Disclosure of Corporate Social Responsibility, Earnings Management, Growth Opportunities, Default Risk, and Profitability has no significant effect on the Earnings Response Coefficient of companies listed on the Indonesia Stock Exchange for 2019-2021 period. In addition, the moderation test shows that the Independent Commissioner can't moderate the relationship between Disclosure of Corporate Social Responsibility, Earnings Management, Growth Opportunities, Default Risk, and Profitability with Earnings Response Coefficient in companies listed on the Indonesia Stock Exchange for the 2019-2021 period.
The The Influence of Firm Size, Leverage, and Profitability on Earnings Management Sherly Joe; Suriani Ginting
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1505

Abstract

This study aims to determine and analyze the effect of Firm Size, Leverage, and Profitability on Earnings Management in Manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The population in this study amounted to 208 companies. The sampling method used in this study was purposive sampling method and obtained a sample of 63 companies that became the object of the study with a total of 252 observations. . The research data was obtained from the financial statements of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017-2020. The analytical method used is Multiple Linear Regression Analysis. The results showed that simultaneously the variables of Firm Size, Leverage, Profitability had a significant effect on Earnings Management. Partially Company Size has a significant effect on Earnings Management but Leverage and Profitability have no significant effect on Earnings Management in Manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period
Profitabilitas Dalam Kemampuannya Memoderasi Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Anita Tarihoran; Suriani Ginting
Jurnal Wira Ekonomi Mikroskil Vol 13, No 1 (2023): Volume 13 Nomor 1 Edisi April 2023
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v13i1.951

Abstract

The research aims to test and analyze the ability of profitability to moderate the factors that affect the value of the company. Issuers used as research objects are non-financial companies listed on the Indonesia Stock Exchange in 2019 – 2020. The population in this study totaled 675 companies and using the purposive sampling method obtained a sample of 129 companies. The data analysis method used was Partial Least Square using a two-stage approach model using the SmartPLS 3 statistical software tool. The results show that the variable leverage, liquidity, dividend policy, and tax aggressiveness have no effect on firm value in non-financial companies listed on the Indonesia Stock Exchange for the 2019- 2020. Meanwhile, profitability has not been able to moderate the relationship between firm value and the factors that influence it.
Co-Authors Anita Tarihoran Sherly Joe Syafira Ulya Firza