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All Journal CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Economics Professional in Action (E-Profit)
Siahaan, Bonar Paul
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Economics, Econometrics & Finance Social Sciences Other

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FACTORS AFFECTING EARNING MANAGEMENT IN MANUFACTURING COMPANIES ON THE INDONESIAN STOCK EXCHANGE Rakhmawati, Anita; Siahaan, Magda; Siahaan, Bonar Paul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1291

Abstract

The aim of this study is to gather empirical data on how factors like growth, company size, return on assets, debt ratio, size of audit firm, presence of an independent board of commissioners, and the size of the board of directors impact earnings management in the Indonesian stock market.   The research focused on manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2019. By using a purposive sampling technique and identifying 73 qualifying companies, the study conducted data analysis through multiple regression. The findings indicate that return on assets plays a significant role in influencing earnings management. Conversely, factors such as company growth, size, debt ratio, audit firm size, presence of an independent board of commissioners, and board size do not have a discernible impact on earnings management practices within the companies.
Company Listed on The Indonesian Stock Exchange: Factors That Influence Company Value Hetharia, Nathanael Bramantya Surya; Siahaan, Magda; Siahaan, Bonar Paul
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.899

Abstract

This research aims to identify the relationship between company size, leverage, managerial ownership, size of the board of directors, cash holding, return on assets, and company age, which influence the value of companies in the manufacturing industry listed on the Indonesian Stock Exchange. The sample for this research uses a purposive sampling method, which uses manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. This research data was analyzed using a multiple linear regression model. So, this research shows that leverage and return on assets influence company value. Meanwhile, company size, managerial ownership, board size, cash holding, and company age do not influence company value.
Co-Authors Hetharia, Nathanael Bramantya Surya Rakhmawati, Anita Siahaan, Magda