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Journal : Research Trend in Technology and Management

The Influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and Firm Size on Earnings Management in Indonesian Banking Companies (2021–2024) Hidayah, Wafa Rahma; Sumiati, Ati; Zulaihati, Sri
Research Trend in Technology and Management Vol. 3 No. 2 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

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Abstract

This research investigates how institutional ownership, managerial ownership, board of independent commissioners, and firm size influence earnings management among IDX-listed banks in the post-pandemic recovery period (2021-2024). Through simple random sampling techniques, 19 companies obtained a total of 76 observations. The data analysis used panel data regression with a fixed effect model approach through EViews 12 software. The research findings reveal that institutional ownership, managerial ownership, and firm size have positive and significant effects on earnings management, while independent boards of commissioners do not affect earnings management. However, together, all independent variables are proven to affect earnings management.
The Effect of Free Cash Flow to Equity, Price/Earning Ratio and Profitability on Stock Prices of the Financial Sector Listed on The Idx Period 2022-2025 Salsabila, Alifia; Sumiati, Ati; Respati, Dwi Kismayanti
Research Trend in Technology and Management Vol. 3 No. 4 (2025): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i4.106

Abstract

This study aims to examine the effect of free cash flow to equity, price/earnings ratio, and profitability on stock prices in the financial sector listed on the Indonesia Stock Exchange (IDX) during the 2022-2025 period. The research method used is a quantitative method with secondary data in the form of financial reports obtained from the Indonesia Stock Exchange website. The research sample consisted of 35 financial companies selected using a purposive sampling technique. Data analysis techniques used were classical assumption testing, descriptive statistical analysis, multiple linear regression testing, and partial and simultaneous hypothesis testing. The results show that partially, free cash flow to equity and price/earnings ratio have no effect on stock prices, while profitability is proven to influence stock prices. Meanwhile, price/earnings ratio and profitability are proven to influence stock prices simultaneously. The contribution of free cash flow to equity, price/earnings ratio, and profitability variables in influencing stock prices is 24%.
Co-Authors Achmad Fauzi Aditya Pratama Afiati, Naila Agung Wahyu Handaru Agustin, Melly Ahmad Rifai Alifia Salsabila Andy Andy Annisa Lutfia Annisa, Diana Armeliza, Diah Azzahra, Freesta Budiwati, Susi Dalimunthe, Sholatia Debora, Tiurma Delia Oktaviana, Vonny Dewi Nurmalasari, Dewi Dewi, Novelia Puspita Dita Puruwita, Dita Dwi Handarini, Dwi Dwiriyanto, Muhammad Daffa Erika Takidah Fadillah, Rahmi Fauzi Ahmad Muda Flaurina, Nindya Handayani, Nur Ayu Hasna, Fadhilah Hidayah, Nurul Aulia Hidayah, Wafa Rahma I Gusti Ketut Agung Ulupui Ika Febrilia Jati, Kuat Waluyo Kartika Pratiwi Khairunnisa, Hera Khairunnisa, Zelfi Kismayanti, Dwi Kurniasari, Harini Dwi Kurniawati, Anggita Rachmadhani Kuroni, Waysul Lusiana, Vivi Intang Maharani, Diva Manurung, Amelia Shevi Mardi Maretha, Sheila Harviana Marsofiyati Marsofiyati Maulana Amirul Adha Maulidya, Antika Mufidah, Chusnanik Muhammad Rizqi Ramadhan Muhammad Yusuf Mujahidah, Nisrina Musyaffi, Ayatulloh Michael Nasution, Hafifah Pebrian, Rizky Pitaloka, Nadya Purwana E.S., Dedi Putri, Adhisa Azzahra Putri, Dara Anggraeni Bimanyu Putri, Ranadya Ditharifiasari Santoso Putriwangi, Gusti Muazarah Rachmawati, Fauziyah Tri Rahmah, Rafika Isnanur Rahmiatin, Sitti Rasul, Dhea Kamila Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Rinjani, Rizki Amelia Rivai, Wisnu Anugrah Roesmelyana, Firza Nazera Roni Faslah Safhira, Nur Saktiyani, Aurelia Salma, Maulida Asyifa Salsabila, Ainiyah Santi Susanti, Santi Saputra, Mohamad Rizki Sejati, Maharani Amelia Putri Shandy Aditya, Shandy Shidiq, Muhammad Sirait, Cornella Sari Sirait, Marthina Selsa Siti Nurjanah Sitinjak, Ruth Theressa Sri Zulaihati, Sri Subekti, Elok Suci Ramadhan Suherdi Sururi, S Susi Indriani Syalsabila, Anis Syalsabila, Daffa Syawalia, Savvy Afifah Tahfidz, Muhamad Tika Rahayu Tri Hesti Utaminingtyas, Tri Hesti Tuti Sariwulan, Tuti Umi Widyastuti Unggul Purwohedi Usep Suhud Wahono, Puji Widiastuti, Umi Wulan, Tuty Sari Yuniawati, Silvia Zahra, Siti Fatimah