The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management

Yanuarsa, Muhammad; Wijayanti, Dwi Marlina; Haryono, Slamet

doi:10.23971/jaq.v6i2.3190

Cited by 3 publications

(3 citation statements)

References 21 publications

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“…MNC finance is considered a special system because it not only ensures the smooth functioning of the corporation, but also its effective development and allocation is highly dependent on world market conditions (Yanuarsa et al, 2021). More importantly, the MNC financial system influences the state of the national economy and overall global finance.…”

Section: Literature Reviewmentioning

confidence: 99%

Financial Strengthening Strategies in Increasing Company Competitiveness Multinational

Rahman,

Masmarulan,

Rostini

et al. 2024

J. Bus. Manag. Econ. Development.

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In the era of globalization, multinational companies face complex challenges and opportunities in various jurisdictions. Financial strengthening is a key strategy to increase a company's competitiveness in a dynamic global market. This research examines how efficient financial management, managing foreign exchange risks, optimizing capital structure, and investing in technology can support the stability and growth of multinational companies. Through in-depth literature analysis, this research highlights the importance of integrated and holistic financial strategies to ensure liquidity, reduce risks and maximize profits. With a sustainable and responsible approach, multinational companies can achieve competitive advantage and contribute to inclusive global economic development.

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Section: Literature Reviewmentioning

confidence: 99%

Financial Strengthening Strategies in Increasing Company Competitiveness Multinational

Rahman,

Masmarulan,

Rostini

et al. 2024

J. Bus. Manag. Econ. Development.

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“…Leverage is measured based on the ratio between total debt and total as used in previous research by [21,22,23,24,25], the following. Leverage(X1) =…”

Section: Leveragementioning

confidence: 99%

Determinants of Corporate Earnings Management on the Indonesian Stock Exchange: An Empirical Study of Fraud and Corruption

Assagaf

Sayidah

Albab

et al. 2022

AJEBA

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This study aims to examine the phenomenon of corruption fraud which is proxied by earning management in companies listed on the Indonesia Stock Exchange. This study uses the variables of leverage, capital expenditure, and profitability as key variables that influence earning management practices that lead to fraud and corruption. This study uses time-series data from 2017 to 2021 and selects a sample by purposive sampling of as many as 28 companies listed on the Indonesia Stock Exchange. The results of the study found that the key variables of leverage, capital expenditure, and profitability, turned out to have a positive and significant effect on corruption fraud which was proxied by earning management. The contribution of this research is mainly to the management of shareholders, practitioners, and investors to predict the possibility of earning management practices that lead to corruption fraud committed by the company. The originality of this research is mainly in measuring corruption fraud which is projected by earning management, thus providing a reference for future research.

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“…Leverage is measured based on the ratio between total debt and total as used in previous research by (Nuryana, 2022), (Yanuarso, Wijayanti, & Haryono, 2021), (Nadilla, Ulfah, Hayati, Midesia, & Puspita, 2019),(Fadli & MM, 2020), (Picauly & Sitohang, 2017), the following.…”

Section: Leveragementioning

confidence: 99%

Factors Affecting Earning Management in Companies on the Indonesia Stock Exchange: Study of Fraud and Corruption Practices

Assagaf¹,

Sayidah²,

Albab³

et al. 2022

jeb

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This study examines the phenomenon of corruption fraud proxied by earning management in companies listed on the Indonesia Stock Exchange. This study uses the variables of leverage, capital expenditure, and profitability as key variables influencing earning management practices that lead to fraud and corruption. This study uses time-series data from 2017 to 2021 and selects a sample by purposive sampling of as many as 28 companies listed on the Indonesia Stock Exchange. The study's results found that the key variables of leverage, capital expenditure, and profitability turned out to have a positive and significant effect on corruption fraud proxied by earning management. This research contributes mainly to the management of shareholders, practitioners, and investors to predict the possibility of earning management practices that lead to corruption and fraud committed by the company. The originality of this research is mainly in measuring corruption and fraud projected by earning management, thus providing a reference for future research.

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The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management

Cited by 3 publications

References 21 publications

Financial Strengthening Strategies in Increasing Company Competitiveness Multinational

Financial Strengthening Strategies in Increasing Company Competitiveness Multinational

Determinants of Corporate Earnings Management on the Indonesian Stock Exchange: An Empirical Study of Fraud and Corruption

Factors Affecting Earning Management in Companies on the Indonesia Stock Exchange: Study of Fraud and Corruption Practices

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