Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial Dan Konsentrasi Kepemilikan Terhadap Persistensi Laba

Pratomo, Dudi; Nuraulia, Athiyya Nadhifa

doi:10.34208/jba.v23i1.761

Cited by 22 publications

(35 citation statements)

References 3 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Agency theory assumes that each individual, either the agent or principal, operates according to their respective interests so that the agent and principal are vulnerable to conflict. [4] state that conflicts of interest between shareholders and management can be overcome by concentrated ownership as it can increase oversight of management decisions. However, this can cause new problems, namely conflicts between the majority and minority principals.…”

Section: Objectivesmentioning

confidence: 99%

The Effect of Leverage, Growth Opportunity, Net Working Capital And Dividend Payment Towards Cash Holding Manufacturing Companies Listed On IDX Period 2018-2020

Audrey,

Pratiwi,

Wicaksono

et al. 2023

E3S Web of Conf.

View full text Add to dashboard Cite

The purpose of the research is to examine about the effect of leverage, growth opportunity, net working capital and dividend payment on cash holding in manufacture companies listed on the Indonesia Stock Exchange for the period 2018 - 2020. The research used 47 manufacture companies that were selected using purposive sampling method for a total of 141 data in three years. Eviews 12.0 used as a data processing program to assist the research process and the research also used panel data regression analysis. The result of the research shows that all independent variables have effects on cash holding simultaneously. The result show that net working capital and dividend payment have positive effects on cash holding, however leverage and growth opportunity have negative effects on cash holding. Thus, this study can be directly contributed to investors, company and further researchers about the specific view of the cash holding on manufacture company in Indonesia.

show abstract

Section: Objectivesmentioning

confidence: 99%

The Effect of Leverage, Growth Opportunity, Net Working Capital And Dividend Payment Towards Cash Holding Manufacturing Companies Listed On IDX Period 2018-2020

Audrey,

Pratiwi,

Wicaksono

et al. 2023

E3S Web of Conf.

View full text Add to dashboard Cite

show abstract

“…Institutional ownership is expected to be an effective monitoring in regards of decision-making done by manager. The institution would have bigger power to supervise the company's management in all of its activities when there is a greater institutional ownership (Pratomo and Nuraulia 2021).…”

Section: Institutional Ownership and Fraudulent Financial Reportingmentioning

confidence: 99%

Factors that affect Fraudulent Financial Reporting

Setiawan

Trisnawati

2022

View full text Add to dashboard Cite

The objective of this research is to obtain empirical evidence of the influence of factors that can affect fraudulent financial reporting. Those factors are financial targets, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, nature of industry, external auditor quality, the change of auditor, auditor’s opinion, change of directors, proportion of independent commissioner, and numbers of CEO’s picture. The variables used on this research if from fraud pentagon theory perspective. This research’s population is manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2017 to 2020. The sample of this research is selected by using purposive sampling based on several criteria. This research uses 302 data from 101 listed manufacturing companies as the sample. The method used for analyzing and testing the data on this research is by multiple regression to see the influence between independent variables and fraudulent financial reporting. The result of this research shows that financial targets, nature of industry, and auditor’s opinion have significant influence on fraudulent financial reporting. In contrast, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, external auditor quality, the change of auditor, change of directors, proportion of independent commissioner, and numbers of CEO’s picture have no significant value to fraudulent financial reporting.

show abstract

“…Ukuran perusahaan atau firm size adalah ukuran besar kecilnya perusahaan yang dinilai dari nilai total aktiva milik perusahaan, total penjualan yang dihasilkan oleh perusahaan (Pratomo dan Nuraulia 2021). Pengukuran kemampuan perusahaan untuk menyediakan layanan beragam untuk konsumen dapat dilihat dari ukuran perusahaan.…”

Section: Ukuran Perusahaanunclassified

Pengaruh Karakteristik Perusahaan Dan Faktor Lainnya Terhadap Manajemen Laba

OCTAVIA

ZUBAIDI

2022

EJATSM

View full text Add to dashboard Cite

The purpose of this study is to examine the factors that influence earnings management in non-financial companies. These factors are financial performance, firm’s size, leverage, board of directors, auditor’s size, share issuance activity, and firm’s age. The population of this study was selected by using the purposive sampling method, with a total of 480 obersevations data from 160 non-financial companies listed in Indonesia Stock Exchange from 2018-2020. Those 480 observations data were anaylzed using multiple regression analysis. The results of this study show that financial performance have a positive influence on earnings management, while auditor’s size have a negative influence on earnings management. Other independent variables such as firm’s size, leverage, board of directors, share issuance activity, and firm’s age do not have influence on earnings management.

show abstract

Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial Dan Konsentrasi Kepemilikan Terhadap Persistensi Laba

Cited by 22 publications

References 3 publications

The Effect of Leverage, Growth Opportunity, Net Working Capital And Dividend Payment Towards Cash Holding Manufacturing Companies Listed On IDX Period 2018-2020

The Effect of Leverage, Growth Opportunity, Net Working Capital And Dividend Payment Towards Cash Holding Manufacturing Companies Listed On IDX Period 2018-2020

Factors that affect Fraudulent Financial Reporting

Pengaruh Karakteristik Perusahaan Dan Faktor Lainnya Terhadap Manajemen Laba

Contact Info

Product

Resources

About