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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Management and Bussines (JOMB)
Clara Susilawati
Soegijapranata Catholic University
Economics, Econometrics & Finance

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Pengaruh Ukuran Dewan Komisaris, Ukuran Dewan Direksi, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komisaris Independen Terhadap Kinerja Keuangan Novta Indra Haryani; Clara Susilawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5992

Abstract

The purpose of this study was to determine the effect of board of commissioners size, board of directors size, company size, institutional ownership, and independent commissioners on financial performance. The research method used is multiple linear regression, the study population is a manufacturing company listed on the Indonesia Stock Exchange in 2019-2021, the sampling method used is purposive sampling and it is known that the research sample is 171. The results show that the size of the board of commissioners, the size of the board directors, company size, institutional ownership, and independent commissioners on financial performance have a positive and significant impact on financial performance. For future researchers who wish to conduct further research related to financial performance, it is better to use a longer entire period so that the results of this study will be better. Keyword : Board of Commissioners, Board of Directors, Company Size, Institutional Ownership, Independent Commissioner, Financial Performance.
Determinan Manajemen Laba melalui Struktur Kepemilikan, Pertumbuhan Penjualan dan Leverage Tiara Octavia; Clara Susilawati
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6148

Abstract

The aim of this research is to determine the influence of directors' compensation, managerial ownership, company size, company growth, and leverage on earnings management. The method used in this research is multiple regression analysis, the population in this study uses manufacturing companies listed on the IDX in 2019-2021. The research results show that directors' compensation, managerial ownership, company size, and company growth have a positive and significant effect on earnings management. Meanwhile, leverage has a positive and significant effect on earnings management. In conclusion, investors and creditors should be more careful in investing and lending the funds they have, because companies with low levels of leverage are indicated to be carrying out earnings management. Keywords: Earnings Management, Compensation, Ownership
Co-Authors Novta Indra Haryani Tiara Octavia