This research was conducted to analyze the effect of leverage, profitability, firm size, and information asymmetry on earning management, and GCG in moderating information asymmetry effect on earning management on manufacturing company listed on Indonesia Stock Exchang in period 2017 – 2019. This research using purposive sampling method with 70 companies valid as sample and use 210 data, processed multiple regression analysis by using EViews11. The result of this study shows that leverage has negative and significant effect on earning managemenet, profitability has positive and significant effect on earning management, while firm size and information asymmetry have no significant effect on earning management. GCG proxy by audit commite has no significant effect as a moderating variable for influence of information asymmetry on earning management.
Saat ini investor lebih tertarik berinvestasi pada perusahaan yang memiliki harga saham yang stabil. Oleh sebab itu, penting bagi perusahaan untuk mengetahui faktor-faktor yang berpengaruh terhadap harga saham. Dalam penelitian ini terdapat dua faktor yang akan yaitu modal intelektual dan tata kelola perusahaan dengan menggunakan variabel mediasi kinerja keuangan (ROA). Penelitian ini ingin melihat pengaruh langsung dan tidak langsung antara variabel independen terhadap variabel dependen. Sampel yang digunakan dalam penelitian diambil melalui perusahaan dalam LQ 45 dengan menggunakan metode purposive sampling dalam periode waktu 2015-2017. Metode analisis data yang digunakan ialah Eviews versi 10. Hasil dari penelitian ini menemukan bahwa modal intelektual tidak berpengaruh langsumh terhadap nilai perusahaan, sedangkan tata kelola perusahaan memiliki pengaruh terhadap nilai perusahaan. Hasil penelitian ini juga menemukan bahwa terjadi pengaruh tidak langsung antara tata kelola perusahaan terhadap nilai perusahaan melalui kinerja keuangan. Currently investors will be more interested in investing in companies that have a stable stock price. Therefore, it is important for the company to know the factors that affect the stock price. In this research there are two factors that will be intellectual capital and corporate governance by using variable of financial performance mediation (ROA). This study wanted to see the direct and indirect influence between the independent variables to the dependent variable. The sample used in the study was taken through the company in LQ 45 by using purposive sampling method within the period of 2015-2017. Data analysis method used is Eviews version 10. The results of this study found that intellectual capital has no direct effect on firm’s value, while corporate governance has an influence on firm’s value. The results of this study also found that there is an indirect influence between corporate governance on firm’s value through financial performance.
Tujuan penelitian ini untuk mengetahui board diversity, profitability, dan leverage memengaruhi carbon emission disclosure. Dalam penelitian ini, jenis kelamin direksi digunakan untuk mengukur variabel independen board diversity, Return on Assets (ROA) untuk mengukur profitability, Debt to Equity (DER) untuk mengukur leverage, dan variabel dependen Carbon Emission Disclosure diukur dengan menggunakan Carbon Emission Disclosure Index yang diadaptasi dari penelitian Choi, et al. (2013). Dalam penelitian ini, media exposure merupakan variabel moderasi. Dengan menggunakan purposive sample, penelitian ini menggunakan perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) pada rentang waktu 2018-2020. Data dianalisis dengan Eviews versi 10.. Hasil penelitian ini adalah board diversity, profitability, leverage secara parsial tidak berpengaruh terhadap carbon emission disclosure. Media exposure memperkuat pengaruh board diversity terhadap carbon emission disclosure. Tetapi media exposure tidak memperkuat pengaruh profitability terhadap carbon emission disclosure dan tidak memperlemah pengaruh leverage terhadap carbon emission disclosure. The purpose of this study is to find board diversity, profitability, and leverage affect carbon emission disclosures. In this study, the gender of the board of directors is used to measure the independent variable of board diversity, Return on Assets (ROA) measured by profitability, Debt to Equity (DER) measured by leverage, and the dependent variable Carbon Emission Disclosure is measured using the adapted Carbon Emission Disclosure Index. from the research of Choi, et al. (2013). In this study, media exposure is a moderating variable. By using a purposive sample, this study uses automotive companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The data were analyzed using Eviews version 10. The results of this study are board diversity, profitability, leverage partially have no effect on carbon emission disclosures. Media exposure strengthens the effect of board diversity on carbon emission disclosures. However, media exposure does not strengthen the effect of profitability on carbon emission disclosures and does not weaken the effect of leverage on carbon emission disclosures.
This article discusses about the relationship between investor characteristics and investment decisions as well as the evaluation or valuation of information used. The method was used by conducting a literature review. Investigations were carried out on the relationship between investor characteristics and values in their dimensions. Investors who are anti-risk should use more information, especially the process-oriented information. Investors with a low tolerance for ambiguity will use more information, especially the financial, quantitative, and unique information. Investors with an external locus of control will use less information and need more external information. Investors with high performance requirements will use more information, especially quantitative information and processes. Investors who have experience in assessing the feasibility of investment projects will emphasize non-financial information, especially the process information.
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