Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi

Dewi, Putu Elsa Pratiwi; Wirawati, Ni Gusti Putu

doi:10.24843/eja.2019.v27.i01.p19

Cited by 23 publications

(31 citation statements)

References 5 publications

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“…Leverage merupakan rasio yang digunakan untuk mengukur seberapa besar kegiatan perusahaan dibiayai oleh dana pinjaman atau utang (Aprillian & Hapsari, 2020). Semakin tinggi rasio leverage pada suatu perusahaan menggambarkan bahwa pembiayaan perusahaan sangat bergantung pada pihak eksternal dan akan besar pula beban yang harus dibayar (Dewi & Wirawati, 2019). Leverage dapat diukur dengan beberapa proksi, pada penelitian leverage diukur dengan menggunakan Debt to Equity Ratio (DER) yaitu perbandingan antara total utang dengan total modal perusahaan.…”

Section: Leverageunclassified

Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Manajemen Laba:

WEardoyo

Rynalda²,

Rahayu³

et al. 2023

EJEBI

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This study aims to examine the effect of Profitability, Firm Size and Leverage on Earnings Management at Transportation and Logistics Sector Companies listed on the IDX during 2018-2020. The data used in this study is secondary data obtained from financial reports.The population in this study are the Transportation and Logistics Sector Companies Listed on the IDX. The sample selection technique used purposive sampling and obtained 15 companies with the 2018-2020 research period. The analytical method used in this study is multiple linear regression analysis.The results showed that simultaneously the independent variables namely Profitability, Firm Size and Leverage had no significant effect on Earnings Management. Partially, Profitability and Firm Size have no significant effect on Earnings Management. Meanwhile, the leverage variable partially has a significant negative effect on earnings management. Keywords: Earnings Management; Profitability; Firm Size; Leverage.

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Section: Leverageunclassified

Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Manajemen Laba:

WEardoyo

Rynalda²,

Rahayu³

et al. 2023

EJEBI

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“…Salah satu metode untuk meminimalisir kemungkinan terjadinya konflik kepentingan antara agen dan principal yaitu menerapkan prinsip dan mekanisme corporate governance dalam mengelola perusahaan. Hal ini akan membawa perusahaan pada pengelolaan dengan baik (Dewi & Wirawati, 2019) Total asset turnover mengukur keefisienan perusahaan menggunakan keseluruhan aktivanya dalam menunjang kegiatan penjualan. Berputarnya aset yang semakin cepat dalam menunjang kegiatan penjualan bersih meningkatkan perolehan pendapatan sehingga laba yang dihasilkan menjadi lebih besar (Ang, 1997).…”

Section: Corporate Governanceunclassified

Analisis Faktor-Faktor Yang Menentukan Pertumbuhan Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi

Aprianingrum¹

2022

AFS

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This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Net Profit Margin, and Return on Assets on Profit Growth with Corporate Governance as Moderating Variable. This research is a quantitative research. Data were obtained from manufacturing companies registered with ISSI for the 2018-2020 period. The population obtained is 186 companies. The sample used in this study were 62 companies with purposive sampling method. The analytical tools used are multiple linear regression and Moderated Regression Analysis (MRA). The data processing tool uses Eviews 9. The results of this study indicate that the current ratio, debt to asset ratio and corporate governance have no effect on profit growth, return on assets has a significant and negative effect on profit growth, while total asset turnover and net profit margin have a positive and significant effect. to profit growth. Corporate governance can moderate the relationship of return on assets to profit growth, but cannot moderate the relationship of current ratio, debt to asset ratio, total asset turnover and net profit margin to profit growth.

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“…Beberapa studi yang pernah dilakukan di Indonesia, terkait hubungan antara leverage dan manajemen laba, menunjukkan hasil yang berbeda-beda. Leverage berpengaruh negatif signifikan terhadap manajemen laba (Dian 2013, Mahiswari & Nugroho 2014, Gunarti 2015, Asitalia & Trisnawati 2017, Dewi & Wirawati 2019. Sebaliknya, leverage mempunyai pengaruh positif signifikan terhadap manajemen laba (Guna & Herawaty 2010, Putri & Titik 2014, Astuti et al 2017, Hasty & Herawaty 2017, Susanty 2019.…”

Section: Leverage Dan Manajemen Labaunclassified

“…Untuk menjaga kelancaran klaim tersebut, debetholder selalu berusaha meningkatkan pengawasan dan tekanan terhadap manejer sehingga mempersempit opportunity manajer untuk melakukan tindakan managemen laba yang merugikan klaim mereka. Studi ini sejalan dengan temuan (Dian, 2013;Mahiswari & Nugroho, 2014;Gunarti, 2015;Shahzad et al, 2017;Asitalia & Trisnawati, 2017;Dewi & Wirawati, 2019) bahwa leverage berhubungan negatif dengan manajemen laba Akrual.…”

Section: Hasil Dan Diskusiunclassified

“…Leverage mempunyai berpengaruh positif signifikan terhadap manajemen laba (Guna & Herawaty 2010, Putri & Titik 2014, Astuti et al 2017, Hasty & Herawaty 2017, Susanty 2019, Susanto, Pirzada, & Adrianne 2019. Sementara studi lain menunjukkan bahwa leverage berpengaruh negatif terhadap manajemen laba (Dian 2013, Mahiswari & Nugroho 2014, Gunarti 2015, Asitalia & Trisnawati 2017, Dewi & Wirawati 2019.…”

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Strategi Managemen Laba Dari Leverage: Bukti Empiris Perusahaan Keluarga Dan Non-Keluarga

Hanafi

2020

Jurnal Bisnis Dan Akuntansi

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This study aims to examine whether leverage is related to earnings management in family and nonfamily firms. This study also examines the role of family control in the relationship between leverage and earnings management. The sample selection of this study used a purposive sampling method so that the total sample that met was 264 firms. This study uses multiple regression analysis to determine the relationship between leverage and earnings management and the involvement of family-controlled and non-family firms. The results of this study show that leverage and family ownership have a significant negative effect on earnings management. Furthermore, the effect of leverage on earnings management is stronger for family-controlled firms than controlled by nonfamilies. This result supports the view of entrechment, where family-controlled firms take over the wealth of minority shareholders for personal gain and hide by managing earnings, especially when the source of funding is through debt.

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Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi

Cited by 23 publications

References 5 publications

Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Manajemen Laba:

Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Manajemen Laba:

Analisis Faktor-Faktor Yang Menentukan Pertumbuhan Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi

Strategi Managemen Laba Dari Leverage: Bukti Empiris Perusahaan Keluarga Dan Non-Keluarga

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