Faktor – faktor yang mempengaruhi profitabilitas dan dampaknya terhadap manajemen laba

Agustina, Agustina; Sulia, Sulia; Rice, Rice

doi:10.24912/ja.v22i1.320

Cited by 18 publications

(33 citation statements)

References 2 publications

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“…Hal ini dikarenakan perusahaan yang besar pada dasarnya telah memiliki kekuatan finansial untuk mendukung aktivitas perusahaan, namun semakin besar perusahaan, kemungkinan memiliki masalah keagenan yang juga lebih tinggi dibandingkan perusahaan kecil. Di samping itu, perusahaan yang besar juga tidak menjamin dapat memperoleh semakin banyak laba, karena kemampuan perusahaan dalam mendapatkan laba juga ditentukan oleh kemampuan pihak pengelola dalam memanfaatkan sumber daya yang dimilikinya, salah satunya yaitu sumber daya manusia (Agustina, Sulia, Rice : 2018).…”

Section: Uji Koefisien Determinasi (Adjusted R 2 )unclassified

Faktor Determinan Kemampulabaan Saham Blue Chip Di Bursa Efek Indonesia

Widiastuti¹,

Asteria²

2019

jkb

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The company runs its business to make a profit. The company’s ability to earn profits with assets owned is called profitability. This study aims to analyze the factors that affect the profitability of Blue Chip Shares. These factors are Debt to Equity Ratio (DER), Firm Size which is proxied by Total Assets, and Price to Book Value. The research model uses multiple regression analysis. During the year of observation of 45 Blue Chip stocks that entered into the Purposive Sampling there were 36 companies in 2014 to 2017, so the study sample was 144. The results of the study proved that partially Debt to Equity Ratio (DER) and Price to Book Value to Blue stock profitability Chip. While Firm Size partially has no significant effect on Blue Chip stock profitability. As well as Debt to Equity Ratio (DER), Firm Size which is proxied by Total Assets, and Price to Book Value significantly influence the profitability of Blue Chip shares simultaneously.

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Section: Uji Koefisien Determinasi (Adjusted R 2 )unclassified

Faktor Determinan Kemampulabaan Saham Blue Chip Di Bursa Efek Indonesia

Widiastuti¹,

Asteria²

2019

jkb

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“…If the liquidity ratio is low, managers tend to carry out earnings management so that the company is considered good because it can repay its debts with its current assets. The phenomenon that occurs is that many companies have not been able to meet short-term debt, so the management tends to take earnings management actions in meeting the profit targets to be achieved [5].…”

Section: Introductionmentioning

confidence: 99%

Influence of Profitability, Liquidity, Leverage and Company Size on Earnings Management

Syaputra

2022

ekobistek

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This study aims to analyze and estimate the effect of Profitability, Liquidity, Leverage and Company Size on Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2014-2018. The sample selection technique used purposive sampling and obtained as many as 48 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used panel regression analysis using Eviews 10.0. Based on the results of the first hypothesis test, the partial regression results explain that profitability has a significant effect on Earnings Management. The second hypothesis from the regression results partially explains that Liquidity has no effect on Earnings Management. The third hypothesis from the regression results partially explains that Leverage has a significant effect on Earnings Management. The fourth hypothesis from the regression results partially explains that firm size has a significant effect on earnings management. And the fifth hypothesis from the regression results simultaneously explains Profitability, Liquidity, Leverage and Company Size together have a significant effect on Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2014-2018.

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“…This research was conducted to analyze the effect of public Ownership on earnings management, including by (Utami et al, 2021), which states that public Ownership has a negative effect on earnings management. However, research conducted by (Agustina et al, 2018) says that public Ownership has an effect on earnings management.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Managerial Ownership, Institutional Ownership, Public Ownership on Earnings Management in Listed Companies in the Transportation and Retail Subsector in 2016-2020

2022

JRAS

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The sample of this research was 14 companies which were obtained by purposive sampling technique. The research data is secondary data with documentation data collection from the Indonesia Stock Exchange and tested using multiple linear regression. The result of this research showing that the variable of Managerial Ownership, Institutional Ownership, and Institutional Ownership have no influence on Earnings Management.

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Faktor – faktor yang mempengaruhi profitabilitas dan dampaknya terhadap manajemen laba

Cited by 18 publications

References 2 publications

Faktor Determinan Kemampulabaan Saham Blue Chip Di Bursa Efek Indonesia

Faktor Determinan Kemampulabaan Saham Blue Chip Di Bursa Efek Indonesia

Influence of Profitability, Liquidity, Leverage and Company Size on Earnings Management

The Influence of Managerial Ownership, Institutional Ownership, Public Ownership on Earnings Management in Listed Companies in the Transportation and Retail Subsector in 2016-2020

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