Pengaruh Leverage, Profitabilitas Dan Kepemilikan Manajerial Terhadap Manajemen Laba

Dilla, Febria

doi:10.37531/sejaman.v3i2.568

Cited by 15 publications

(22 citation statements)

References 8 publications

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“…The ability of embedded funds to generate income in the form of assets or capital invested in rotating firms. This study is in line with Febria [22]'s study which found that the activity ratio does not affect earnings management.…”

Section: Effect Of Activity Ratio (Total Asset Turn Over) On Earnings...supporting

confidence: 92%

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The Effect of Specific Factors on Sukuk Ratings in Indonesia: Earnings Management Mediation Analysis

Yanti¹,

Marwansyah²,

Ruhadi³

et al. 2022

Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 Jul

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This study aims to analyze the mediating role of earnings management on the effect of specific factors on sukuk ratings. The sample of this research is all sukuk issuing companies listed on the Indonesia Stock Exchange (IDX) which are rated by PT. PEFINDO during 2010-2020. The data was analyzed using Partial Least Square-Structural Equation Modeling (PLS SEM). The results show that liquidity, leverage and activity ratio variables have no effect on earnings management, but firm size does affect earnings management. Furthermore, the findings suggest that leverage, activity ratio, company size, and earnings management all have an impact on the sukuk rating, whilst liquidity does not affect the sukuk rating. Furthermore, earnings management does not mediate the effect of liquidity, leverage, activity ratio and firm size on the sukuk rating. The results of this study can add insight for the company's management and investors. This study can be used as a reference for firm management in raising the sukuk rating and as a factor for investors in deciding whether or not to invest in sukuk.

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Section: Effect Of Activity Ratio (Total Asset Turn Over) On Earnings...supporting

confidence: 92%

“…This has a negative influence on income, which is decreasing, and investors are becoming less interested in investing. The same results are shown in the study of Widianingrum and Sunarto [21], and Febria [22] that leverage does not affect earnings management.…”

Section: Effect Of Leverage (Debt To Asset Ratio) On Earnings Managementsupporting

confidence: 83%

The Effect of Specific Factors on Sukuk Ratings in Indonesia: Earnings Management Mediation Analysis

Yanti¹,

Marwansyah²,

Ruhadi³

et al. 2022

Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 Jul

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“…The results of research by (Ahmad & etc, 2012) found that professional commitment determines not only professional loyalty to the profession, but also compliance with professional code of ethics. (Halim, 2013) also found that a strong auditor's commitment to his/her profession means that the auditor upholds the rules and norms in the form of professional standards of public accountants and the code of ethics of the public accounting profession in carrying out his/her audit duties.…”

Section: Resultsmentioning

confidence: 99%

“…The research of auditor's professional commitment seems inexhaustible to be the object of research. But most of the research about professional commitment are analyzed based on the positivistic, for example: (Ahmad & etc, 2012), (Aranya & Ferris 1984), (Azis, 2016), (Gendron & etc, 2006), (Greenfield & etc, 2008), (Halim, 2013), (Hall & Smith, 2005), (Larkin, 1990), (Lord & DeZoort, 2001).…”

Section: Introductionmentioning

confidence: 99%

Revealing and Building the Professional Commitment of Auditor Through Local Wisdom Perspective of the Kaili Community

Azis

Indriasari

2020

sejaman

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This study aims to reveal the professional commitment of auditor in local wisdom perspective of the Kaili ethnic community. Qualitative approaches through data reduction and interpretation are used as data analysis. Source triangulation through the case which related to auditor professional commitment was implemented to get a total comprehension. The elaboration result of auditor professional commitment with the local wisdom of Kaili ethnic indicates that auditor professional commitment will be faded by the individual behaviour which are nevadai, nenavusaka, and nebagiu. In contrary, the auditor professional commitment can be maintained if the auditor adheres to the Kaili’s cultural values of local wisdom in doing good that relates to daily life, namely ane mamate rai nembali, pakadoli gau nemo mabali (to always doing good in life, do not bother it with wickedness), ane raja madago, maria rasi (good favor brings many benefits), belo raporia belo rakava (good deeds will be rewarded with good deeds).

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“…Modify information with accounting methods to deceive stakeholders based on the desired goals. The income statement becomes a benchmark for evaluating the company's performance and is used for economic decision-making (Febria, 2020;Hasty & Herawaty, 2017& Perdana, 2019. Earnings information can be the target of efforts to modify earnings as an opportunistic management action to maximize satisfaction (Hasty & Herawaty, 2017).…”

Section: Introductionmentioning

confidence: 99%

Why State-Owned Enterprises Often Do Earnings Management?

2022

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The requirement that the income statement provided be in the profit position all of the time encourages the use of earnings management. Managers manipulate data using accounting practices to fool stakeholders. The goal of this research is to see how the effect of government ownership on earnings management affects audit quality. For 2015-2020, the population is State-Owned Enterprises listed on the IDX. A sample of 24 State-Owned Enterprises is obtained using the purposive sampling method. Using EViews version 10, simple regression and moderated regression analysis (MRA) were used to analyze the data. The findings reveal that government ownership has no effect on earnings management and that audit quality has no effect on earnings management when it comes to government ownership. Big Four public accounting firms have been unable to curb earnings management practices due to government expectations and protection. The bank's earnings management profit maximization occurred as a result of the bank's desire to attract and increase the confidence of third-party funds, which are the bank's greatest source of funds. Income minimization, on the other hand, occurred because the corporation intended to lower the amount of tax it had to pay to the government.

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Pengaruh Leverage, Profitabilitas Dan Kepemilikan Manajerial Terhadap Manajemen Laba

Cited by 15 publications

References 8 publications

The Effect of Specific Factors on Sukuk Ratings in Indonesia: Earnings Management Mediation Analysis

The Effect of Specific Factors on Sukuk Ratings in Indonesia: Earnings Management Mediation Analysis

Revealing and Building the Professional Commitment of Auditor Through Local Wisdom Perspective of the Kaili Community

Why State-Owned Enterprises Often Do Earnings Management?

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