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All Journal Influence: International Journal of Science Review ENDLESS : International Journal of Future Studies
Eny Purwaningsih
Esa Unggul University, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Influence of Corporate Governance, Profitability, and Leverage on Profit Management Feronika; Eny Purwaningsih
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 4 No. 2 (2022): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

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Abstract

In the current development, the company can manage the company's funding properly so that the company avoids losses. This research aims to empirically determine the influence of corporate governance, profitability, and leverage on management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research uses a type of causal research to determine the causal relationship of two or more variables. The sample in this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period using the purposive sampling method. 13 companies meet the research sample criteria, so a sample of 65 financial statements data is obtained. The research results simultaneously show the influence of corporate governance, profitability, and leverage on earnings management. They partially show that the size of the board of directors and the expertise of the audit committee do not affect earnings management. Meanwhile, the board of commissioners meeting and profitability variables hurt earnings management, while the leverage variable has a positive effect on earnings management
The Effect of Capital Structure, Liquidity, Company Size, and Inventory Turnover on Profitability Fida Isti Qur’ani; Eny Purwaningsih
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 5 No. 2 (2022): ENDLESS : International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

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Abstract

One indicator of a company's financial position is the company's Profitability. In this case, Profitability is more vital than profit or profit because high profits are not because a firm size has been doing work efficiently. In addition, industries that have high profits can more easily find investors who invest in developing their businesses. On the other hand, low Profitability makes it difficult for companies to get investors. Therefore, Profitability affects a company's survival, so the aim of this research is to empirically understand the effect of capital structure, liquidity, firm size, and inventory turnover on Profitability either partially or simultaneously in manufacturing companies in various industrial sectors listed on the BEI. During 2018-2020. The implementation of this research uses a type of causal research to understand the relationship between cause and effect on two or more variables. The sample in the implementation of this research is the various industrial sector manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020 through the purposive sampling method. 13 companies meet the research sample criteria, so the sample is 39 financial reporting. This research method uses multiple regression analysis. The research results indicate a significant effect of the liquidity variable (Current Ratio) and firm size variable (Firm Size) on Profitability. At the same time, the variables of capital structure (Debt to Equity Ratio) and inventory turnover (Inventory Turnover Ratio) do not significantly affect Profitability. Simultaneously there is the influence of the variables of capital structure (Debt to Equity Ratio), liquidity (Current Ratio), firm size (Firm Size), and inventory turnover (Inventory Turnover Ratio) on Profitability.
Co-Authors Feronika Fida Isti Qur’ani