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Debt Policy On Profit Management In Advertising, Printing Subsector Companies Listed On The Indonesia Stock Exchange In 2018-2021: Nadya Salsabila Z; Seflidiana Roza; Nurhayati
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i5.266

Abstract

This study aims to analyze the Effect of Share Ownership and Debt Policy on Profit Management in Advertising. Printing and Equipment Subsector Companies with a sample of 13 Advertising. Printing and Equipment Companies Listed on the Indonesia Stock Exchange using the Purposive Sampling method for the 2018-2021 period. Based on the results of statistical analysis, it can be concluded that share ownership has a significant effect on earnings management in the companies studied This is mdicated by the results of the t-test, tcount -2 608 ttable1.677, a significance of 0.12 of 0.05 So it can be concluded that share ownership affects earnings management. Based on the results of statistical analysis, it can be concluded that Debt Policy has no significant effect on Earnings Management in the companies studied. This is indicated by the results of the tcount -1.582 ttable 1677 and a significance of 0.120 from a significance level of 0.05. So it can be concluded that the debt policy variable has no effect on earnings management Significantly, share ownership and debt policy have a significant effect on earnings management. This is proven by using the F test with a significance value of 0.020-0.05 and fcount 4.226 ftable 3.187. This can be seen from the R Square value of 14.7 or 14.7% and is influenced by other variables that have not been studied at 85.3%   Keywords: Share Ownership, Debt Policy, Earnings Management.
The Influence of Profitability and Leverage on Stock Prices (Case Study of Coal Sub-Sebtor Companies on the IDX Period 2019-2021) Chika Dewianty; Seflidiana Roza; Nurhayati
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i5.317

Abstract

This study aims to determine the effect of profitability and leverage on share prices of coal sub-sector companies on the IDX for the 2019-2021 period. The financial ratios studied are Profitability (ROA) and Leverage (DER). The population in this research are coal sub-sector companies on the IDX for the 2019-2021 period. The sample consisted of 23 companies that published complete financial reports for 3 years (2019-2021) using the purposive sampling method, namely a sample selection technique using certain criteria that the researcher had determined for the object under study. Data collection was carried out using documentation methods and accessing the web and related sites. Data analysis was carried out using multiple linear regression analysis. The research results show that the profitability variable has a partially significant effect on stock prices. Meanwhile, the Leverage variable does not have a partially significant effect on stock prices. Simultaneously, it was found that share prices and leverage jointly influence share prices with R2 0,354 (35,4%). Keywords: Profitability, Leverage, Share Price