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Djashan , Indra Arifin
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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AUDIT QUALITY, INDEPENDENT COMMISSIONER, RETURN ON ASSETS, AND FACTORS AFFECTED OF EARNINGS MANAGEMENT Vierman Alzura , Leona; Djashan , Indra Arifin
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2198

Abstract

This research objectives are to obtain empirical evidence about factors that affect earnings management, specifically, the influence of leverage, firm size, return on asset, sales growth, audit quality, independent commissioner, institutional ownership, and managerial ownership on earnings management. The population that is used in this research are all non-financial companies listed in the Indonesia Stock Exchange from 2019 to 2021 and apply purposive sampling as the sampling method. With this method, it is obtained that one hundred nineteen (119) non-financial companies fit with the sampling criteria and selected as the sample with the total of 357 data. This research uses multiple regression methods to analyze the data. The result obtained from multiple regression shows that return on asset, audit quality, and independent commissioner have an effect on earnings management. On the contrary, other independent variables, which are leverage, firm size, sales growth, board of director, institutional ownership, and managerial ownership have no effect on earnings management.
PENGARUH RISIKO LITIGASI, INTENSITAS MODAL, DAN FAKTOR-FAKTOR LAINNYA TERHADAP KONSERVATISME AKUNTANSI Nagano, Kevin; Djashan , Indra Arifin
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i1.2436

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi konservatisme akuntansi. Faktor-faktor tersebut adalah kepemilikan manajerial, kepemilikan institusional, komisaris independent, leverage, risiko litigasi, dan intensitas modal. Populasi dari penelitian ini adalah Perusahaan dari sektor Consumer Cyclicals dan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia dari tahun 2020 sampai dengan 2022. Sampel penelitian diperoleh dari metode purposive sampling dengan 161 perusahaan yang memenuhi kriteria sampel. Penelitian ini menggunakan regresi linear berganda untuk analisis data. Hasil penelitian ini menunjukan bahwa leveragememiliki pengaruh terhadap konservatisme akuntansi. Sedangkan, variabel kepemilikan manajerial, kepemilikan institusional, komisaris independen, risiko litigasi, dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi.
Co-Authors Nagano, Kevin Vierman Alzura , Leona