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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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Journal : Jurnal Wira Ekonomi Mikroskil

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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.
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