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All Journal Riwayat: Educational Journal of History and Humanities
Rudy*, Ryan Pahlawan
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Humanities Education Social Sciences

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Factors Affecting Earnings Management in the Food and Beverage Sector Listed on the Indonesia Stock Exchange Rudy*, Ryan Pahlawan; Hady, Hamdy; Nalurita, Febria
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.36453

Abstract

The purpose of this study was to analyze the factors that influence earnings management in the food and beverage sector listed on the Indonesia Stock Exchange, namely corporate governance, company performance, and corporate social responsibility. The design of this study is descriptive exploratory research to see indications of the influence of corporate governance, corporate performance, and corporate social responsibility on corporate earnings management. The research sample includes as many as 34 manufacturing companies in the food and beverage sector. The data analysis method used in this study is panel data regression. The available data was tested using E-Views 10.0 software. The results showed that there was no effect of corporate governance on firm performance, there was no effect of corporate governance on earnings management, there was an effect of corporate responsibility on corporate responsibility, there was a negative effect on firm performance on earnings management, there was a positive influence on corporate responsibility on earnings management, there is a negative effect of corporate governance on earnings management that is mediated by corporate performance, and there is no significant influence of corporate governance on earnings management that is mediated by corporate responsibility. Research implications: corporate governance should pay attention to earnings management by considering company performance, corporate governance, and corporate responsibility. This research can be used as a basis for developing previous research to obtain empirical evidence about the factors that influence earnings management.
Factors Influencing Dividend Payout in Manufacturing Industries Listed on the Indonesia Stock Exchange Rudy*, Ryan Pahlawan; Hady, Hamdy; Nalurita, Febria
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.36354

Abstract

This study aims to examine the influence between return on assets, firm size, liquidity, financial leverage, investment opportunity, and company growth on dividend payout The data in this study are quantitative data, namely the annual reports of manufacturing companies available on the Indonesia Stock Exchange website (www.idx.co.id) and the official website of each company, for 6 years (2017-2022). The sample withdrawal method used in this study was purposive sampling so that 22 companies were sampled. The data analysis used to test the hypothesis is panel data regression analysis using the Eviews 10.0 program. Based on the research results that have been obtained, it is known that return on assets, leverage, and company growth have a negative and significant effect, while firm size, financial leverage, and investment opportunity have no effect on dividend payout. To increase dividend payout, companies should be able to manage ROA properly and efficiently by considering the proportion of retained earnings to remain maximum in generating capital gains, in addition to being able to maximize the effectiveness of fixed assets in addition to low current assets so that the added value of the products produced by the company is more optimal, so that it will increase profits, companies that are growing significantly are expected to utilize their internal finances well so that internal and external funding sources can generate optimal profits. This research should be used by investors in Indonesia and abroad in their investment activities in manufacturing companies in Indonesia. In order for the investment made to bring big profits.
Co-Authors Febria Nalurita Hady, Hamdy