Analisis Pengaruh Kualitas Audit Dan Ukuran Perusahaan Terhadap Manajemen Laba

Heryan, Yosi Dwi; Adiwijaya, Zaenal Alim

doi:10.30659/jai.2.1.65-71

Cited by 2 publications

(4 citation statements)

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“…Perkembangan ekonomi Indonesia tercermin dari peningkatan perluasan usaha yang meliputi diversifikasi. Hubungan antara diversifikasi perusahaan dengan manajemen laba menjadi cukup penting untuk dipahami karena karena hal tersebut bisa dijadikan sebagai salah satu bahan pertimbangan bagi perusahaan untuk menentukan strategi pengembangan maupun bagi calon investor dalam pengambilan keputusan investasi (Aryati & Walansendouw, 2013).…”

Section: Pendahuluanunclassified

“…Ada keterkaitan antara diversifikasi dengan (Aryati & Walansendouw, 2013;Chandra & Sandra, 2021;Minabari et al, 2018;Zahrah et al, 2017). Strategi diversifikasi perusahaan dapat berdampak pada praktik manajemen laba dalam perusahaan.…”

Section: Pendahuluanunclassified

“…Hasil penelitian sebelumnya menunjukan bahwa diversifikasi perusahaan berpengaruh terhadap manajemen laba (Chandra & Sandra, 2021;Minabari et al, 2018;Zahrah et al, 2017), penelitian berbanding terbalik ditemukan bahwa tidak ada pengaruh antara diversifikasi perusahaan terhadap manajemen laba (Aryati & Walansendouw, 2013;Lupitasari & Marsono, 2012). H1 : Diversifikasi perusahaan berpengaruh terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.…”

Section: Diversifikasi Perusahaan Berpengaruh Terhadap Manajemen Labaunclassified

“…Hasil penelitian ini mendukung hasil penelitian sebelumnya yang menemukan bahwa diversifikasi perusahaan berpengaruh terhadap manajemen laba (Chandra & Sandra, 2021;Minabari et al, 2018;Zahrah et al, 2017), penelitian berbanding terbalik ditemukan bahwa tidak ada pengaruh antara diversifikasi perusahaan terhadap manajemen laba (Aryati & Walansendouw, 2013;Lupitasari & Marsono, 2012).…”

Section: Pembahasan Diversifikasi Perusahaan Berpengaruh Terhadap Per...unclassified

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Devirsifikasi Perusahaan dan Manajemen Laba pada Perusahaan Manufaktur

Azlina,

Agustina

2023

HEI EMA

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This study sought to ascertain the impact of diversification firms on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The study's data analysis approach uses multiple linear regression to predict the effect of the independent variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method in this study was purposive. The survey results show that diversification firm affects earnings management. Proves that when diversifying firms, it will become a multi-business company that is not only engaged in one line of business, the more diverse the industries the company has, the more sources of income the company will have.

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Section: Pendahuluanunclassified

Section: Diversifikasi Perusahaan Berpengaruh Terhadap Manajemen Labaunclassified

Section: Pembahasan Diversifikasi Perusahaan Berpengaruh Terhadap Per...unclassified

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Devirsifikasi Perusahaan dan Manajemen Laba pada Perusahaan Manufaktur

Azlina,

Agustina

2023

HEI EMA

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Good corporate governance and earnings management in Indonesian initial public offerings

Gumanti¹,

Nastiti²,

Lestari³

2016

COC

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This study investigates the relationship between corporate governance mechanisms and earnings management (as measured by discretionary current accruals) for Indonesian IPO firms. Previous studies have mainly focused on an examination of the effect of corporate governance on the earnings management of publicly traded firms, whilst this study examines newly listed firms. It employs a modified Jones model to measure earnings management as developed by Tykvova (2006). The hypothesis predicts that Indonesian IPO firms with good corporate governance will engage in less earnings management in the periods prior to the IPO year. The sample consists of 75 IPOs and the results show that the proportion of board of commissioners, public ownership, institutional ownership and managerial ownership constrain the extent of earnings management of IPO firms. This study contributes to the literature in showing that corporate governance mechanism is an important determinant in earnings management practices for Indonesian IPO firms.

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Analisis Pengaruh Kualitas Audit Dan Ukuran Perusahaan Terhadap Manajemen Laba

Abstract: The purpose of this research is to investigate and get empirical about auditor big four, auditor industry specialist, and size in the earning management limit by the firms audited for IPO

Cited by 2 publications

References 2 publications

Devirsifikasi Perusahaan dan Manajemen Laba pada Perusahaan Manufaktur

Devirsifikasi Perusahaan dan Manajemen Laba pada Perusahaan Manufaktur

Good corporate governance and earnings management in Indonesian initial public offerings

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