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All Journal FINANCIAL : JURNAL AKUNTANSI Journal of Management and Innovation Entrepreneurship (JMIE)
Enggar Diah Puspa Arum
Jambi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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THE EFFECT OF FINANCIAL DISTRESS, FINANCIAL RATIO, AND GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT Rini Oktaviani Putri; Enggar Diah Puspa Arum; Riski Hernando
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.564

Abstract

The goal of earnings management, an agency-related issue, is to choose accounting rules that would enhance profits in line with the goals of the business while creating financial statements. The corporation takes this measure when it can't turn a profit that it wants to. This study aims to examine the variables that affect the incidence of earnings management. The study focused in the property, real estate, and building construction industries between 2020-2022. Purposive sampling was used in the research sample, which consisted of 54 companies. Secondary data using various linear regression data analysis approaches were used in this study. According to research findings based on multiple linear regression tests, financial strain partially has no effect on earnings management. Financial ratio proxied by profitability partially has a negative effect on earnings management, but liquidity and leverage partially have no effect. And than, earnings management is not entirely impacted by good corporate governance, which is audit committee, managerial ownership, and independent board of commissioners. Earnings management is, however, simultaneously impacted by financial distress, financial ratios, and good corporate governance.Keywords: Financial Distress, Financial Ratio, Good Corporate Governance, Earnings Management.
THE EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FIRM VALUE IN THE BASIC MATERIAL SECTOR DURING THE 2020-2024 PERIOD Sri Wahyuni; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3787

Abstract

Within the Indonesia Stock Exchange (IDX), the impact of tax avoidance along with profitability toward firm value amongst basic material businesses throughout the 2020–2024 duration is investigated by this paper. Understanding how firm value is perceived by the market based on fiscal strategies alongside operational effectiveness represents the primary focus. Annual reports provided the secondary information utilised for this quantitative method of investigation. Seventy-five distinct data points were gathered across five years after fifteen firms were chosen via a purposive sampling technique. SPSS tools were applied to carry out multiple linear regression, classical assumption checks, plus descriptive statistical processing. It is revealed that tax avoidance, represented via the Effective Tax Rate (ETR), individually impacts firm value (Tobin’s Q) notably, yielding a significance figure of 0.027. Moreover, profitability (Return on Assets) similarly displays a substantial influence, possessing a 0.035 significance level. Concurrently, firm value is meaningfully altered by both factors according to the F-test outcomes (sig. 0.008). Ten per cent of firm value fluctuations are clarified by this framework per the Adjusted R Square, whereas external variables account for the other ninety per cent. Such conclusions verify that market price assessments for basic material organisations are influenced by signals like profitability and fiscal management for those investing in this area.
Co-Authors Ilham Wahyudi Rini Oktaviani Putri Riski Hernando Sri Wahyuni Wiralestari Wiralestari