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All Journal Students´ Journal of Economic and Management Jurnal Ilmiah ASET Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Fokus Abdimas International Conference on Digital Advanced Tourism, Management, and Technology Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Jurnal Dinamika Manajemen
Faisal Riza Rahman
Universitas Diponegoro
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Ilmiah ASET

 1 
Peran Penghindaran Kebangkrutan dalam Mengakselerasi Earning Management Rahman, Faizal Riza; Prabowo, Janitra
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.241

Abstract

This study aims to analyze the impact of financial distress on earnings management within companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Utilizing a purposive sampling technique, the research focuses on 44 companies that are noted for their special status on the IDX. Key control variables examined include company size, leverage, cash flow operations (CFO), growth, profitability ratios (ROA), equity issuance (EISSUE), and debt issuance (DISSUE). The findings reveal that financial distress significantly and negatively influences earnings management, indicating that distressed companies are less likely to engage in manipulative financial reporting. Furthermore, the study identifies that all control variables contribute to a nuanced relationship between financial distress and earnings management. Specifically, variables such as size, CFO, leverage, ROA, EISSUE, and DISSUE exhibit a significant positive impact on earnings management, suggesting that larger companies with higher leverage and profitability are more prone to earnings manipulation. Conversely, the growth variable demonstrates a significant negative effect, implying that companies experiencing growth are less likely to manage earnings. These insights contribute to a deeper understanding of the dynamics between financial distress and corporate financial behavior, offering valuable implications for investors, regulators, and policymakers.
Peran Penghindaran Kebangkrutan dalam Mengakselerasi Earning Management Rahman, Faizal Riza; Prabowo, Janitra
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.241

Abstract

This study aims to analyze the impact of financial distress on earnings management within companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Utilizing a purposive sampling technique, the research focuses on 44 companies that are noted for their special status on the IDX. Key control variables examined include company size, leverage, cash flow operations (CFO), growth, profitability ratios (ROA), equity issuance (EISSUE), and debt issuance (DISSUE). The findings reveal that financial distress significantly and negatively influences earnings management, indicating that distressed companies are less likely to engage in manipulative financial reporting. Furthermore, the study identifies that all control variables contribute to a nuanced relationship between financial distress and earnings management. Specifically, variables such as size, CFO, leverage, ROA, EISSUE, and DISSUE exhibit a significant positive impact on earnings management, suggesting that larger companies with higher leverage and profitability are more prone to earnings manipulation. Conversely, the growth variable demonstrates a significant negative effect, implying that companies experiencing growth are less likely to manage earnings. These insights contribute to a deeper understanding of the dynamics between financial distress and corporate financial behavior, offering valuable implications for investors, regulators, and policymakers.
Determinan Harga Saham : EPS, DER, PBV, Inflasi dan Suku Bunga Bank Indonesia Rahman, Faisal Riza
Jurnal Ilmiah Aset Vol. 25 No. 2 (2023): Jurnal ASET Volume 25 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.2.224

Abstract

The decision to invest in the capital market requires various kinds of information. The information commonly used by investors is fundamental information. This study aims to analyze the relationship between Earning per Share (EPS), Debt to Equity Ratio (DER), Price to Book Value (PBV), Inflation and Bank Indonesia Interest Rates on Stock Prices. The population used in this research is the food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study used a purposive sampling technique. A sample of 22 companies for 5 years. EPS research results have a significant positive effect on stock prices. Meanwhile, DER, PBV, inflation and Bank Indonesia interest rates individually have no effect on stock prices. The coefficient of determination value of 0.986 or 98.6% means that stock prices can be explained by DER, PBV, inflation and interest rates, while the remaining 1.4% is explained by other variables outside the research model.
Co-Authors Adhi, Daniel Kartika Anjani, Sefiana Efendi, Khusnan Hidayat, M. Ibnu Kartika, Daniel Adhi Maduretno Widowati Panca Wahyuningsih Panca Wahyuningsih Prabowo, Janitra Setiadi, Yulius Wahyu Setyoningsih, Sari SUGENG WAHYUDI Sugeng Wahyudi, Sugeng Taswan, Taswan Utama, Ari Kusuma Budi Yuliati