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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Retno Inten, Dyah Ayu
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Economics, Econometrics & Finance

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OTHER COMPREHENSIVE INCOME DAN LEVERAGE PADA REAL EARNING MANAGEMENT Retno Inten, Dyah Ayu
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.976

Abstract

This study aims todetermine the effect of other comprehensive income and leverageon real earnings management in manufacturing companies in thepharmaceutical sub-sector listed on the IDX for the period 2020-2024. This study uses a quantitative method, and the type of data used is secondary data. The population in this study is allmanufacturing companies in the pharmaceutical sub-sector listed on the IDX for the period 2020-2024, totaling 50 samples. Sampling in this study used the purposive sampling technique. The results of the studyconclude that partially, the disclosure of other comprehensiveincome has a significant negativeeffect on real earnings management, while leverage is not significant on realearnings management. Simultaneously, the disclosure of othercomprehensive income and leverage does not have a simultaneous effecton real earnings management. The implication for company managementis that it is expected to increase the transparency of financial reports as a whole andstrengthen the quality of financial reporting to maintain the trust of investors andother stakeholders.
Dewan Komisaris, Kepemilikan Manajerial, dan Leverage: Determinan Kinerja Keuangan Perusahaan Retno Inten, Dyah Ayu
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i1.1042

Abstract

This study aims to make a new contribution by examining in greater detail the effects of the Board of Commissioners, managerial ownership, and leverage on financial performance in technology companies. The research design employed in this study is quantitative. The population used in this study consists of 47 technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2025; this study utilizes secondary data. The analytical method employed is multiple linear regression. The data analysis techniques include classical assumption tests and hypothesis testing conducted using multiple regression. This study will be analyzed using Statistical Package for Social Sciences version 27. The findings indicate that the Board of Commissioners has a positive effect on financial performance, whereas managerial ownership and leverage do not affect financial performance. The implications of this study are expected to improve the financial performance of the technology sector by focusing on the composition and number of audit committee members tailored to the company’s needs.
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