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Minanari, Minanari
Universitas Mercu Buana
Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Veterinary

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Factors Affecting the Quality of Earnings (Empirical Study of Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020) MINANARI, Minanari; ASMARA, Rina Yuliastuty
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.676

Abstract

This study examines the effect of Tax Planning, Corporate Social Responsibility (CSR), Company Size, and Leverage on Earning Quality (Empirical Study of Transportation Sub Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020). The object of this study is to use a transportation company listed on the Indonesia Stock Exchange (IDX). The research sample was 10 of the 46 companies that met the criteria. The sampling technique used in the study was the purposive sampling method. The results of this study indicate that (1) Tax Planning has no significant negative effect on Earnings Quality, (2) Corporate Social Responsibility (CSR) has a significant negative effect on Earnings Quality, (3) Firm size has a significant negative effect on Earning Quality, (4) Leverage has no significant negative effect on Earnings Quality.
The Influence Of Free Cash Flow, Profitability, Managerial Ownership, Institutional Ownership And Company Size On Debt Policy (Empirical Study Of Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesian Stock Exchange 2015-2019) ANGGRAENI, Lisna; MINANARI, Minanari; YESSIE, Afly; INDRIAWATI, Fitri
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.818

Abstract

This research aims to determine the influence of free cash flow, profitability, managerial ownership, institutional ownership and company size on debt policy. The type of research used is quantitative research with a causal approach. In this research, the sampling method was carried out using a purposive sampling method. There were 28 manufacturing companies in the consumer goods industry sector in 2015-2019, which were used as samples in this research. This research uses secondary data taken from annual reports and company audit reports. The analysis method uses multiple linear regression analysis. The results of this study show that free cash flow has a negative and significant effect on debt policy, profitability has a positive and significant effect on debt policy, managerial ownership has a negative and significant effect on debt policy, institutional ownership has a negative and significant effect on debt policy, and company size has an effect and is not significant. Significant to debt policy.
Co-Authors Afly Yessie Agustiyani, Agustiyani ANGGRAENI, Lisna Anis Yuli Susanti Arini, Lusia Sri Astuti, Retno Puji Azzahra, Davina Febrian Kwarto Fitri Indriawati Kartika Dwi Rachmawati Lusia Sri Arini Rina Haerani Nurullah Rina Yuliastuty Asmara Rini Indarti Suprapto Suprapto Surjandari, Dwi Asih Wardani, Andini Sukma