The aim of this study is to analyze the effect of Company Risk, Liquidity, Leverage and Capital Adequacy Ratio on Earning Management and whether Capital Adequacy Ratio moderates the relation between Company Risk, Liquidity and Leverage and Earning Management of Banking Companies listed in Indonesia Stock Exchange during 2014-2018. Sampling techniques uses purposive sampling based on determined criteria and data analysis is performed by multiple regression analysis using E-Views 11.0 version. The result shows that in partial, Company Risk positively, Liquidity and Capital Adequacy negatively affects significantly on Earning Management, while Leverage does not and in the other side Capital Adequacy Ratio only moderates the relation between Liquidity and Earning Management. All variables simultaneously affect weakly on Earning Management. This research implies that due to weakly impact result, banking management must reobserve the role of Company Risk, Liquidity, Leverage and Capital Adequacy Ratio in executing Earning Management.   Received: 7 October 2020 / Accepted: 10 November 2020/ Published: 17 January 2021

Abstract

This study aims to analyze the Effect of Dividend Policy, Economic Value Added (EVA), Market β and Firm Size on Stock Return and the existence of Firm Size in moderating these effects of blue-chip stock category listed in Indonesia Stock Exchange (IDX) during 2015 up to 2019 period. This study is a confirmatory research involving secondary data collected from annual report available at IDX website. The sample used is purposive sampling and research object is Dividend Policy, EVA, Market β and Firm Size as independent variables and Stock Return as dependent variable, and Firm Size as moderates variable. The analysis is performed using E-views 11.0 version. The result shows that Dividend Policy has significant negative effects while EVA and Market β has no effect on Stock Return. In addition, Firm Size moderates the relation between Dividend Policy and Stock Return, while having no moderating effect to the relation between EVA, Market β and Stock Return. The findings of this research imply that, for high stock performance like blue-chip stock, Dividend Policy affects the Stock Return and Firm Size moderates this effect.

This research examines the effect of sales growth, corporate social responsibility, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. This study relies on secondary data obtained from annual reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and www.sahamok.com. The total sampling used is 41 companies for this study. The software used is E-Views 11.0. The findings of this study indicate that corporate social responsibility, profitability, and institutional ownership, which are moderated by profitability, have an impact on tax avoidance. Meanwhile, sales growth had no effect on tax avoidance, and profitability proved unable to balance sales growth and corporate social responsibility in terms of tax avoidance. Good governance is needed to fulfil corporate social responsibility obligations in a company and has been proven to help company management to suppress tax avoidance practices.

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