This study aims to examine the effect of corporate governance and profitability on earnings management in manufacturing companies listed in BEI and SGX period 2011-2014. The data used is secondary data derived from company financial reports published through the website www.idx.co.id and PDEB UI with a total population of 243 companies. Selection of the sample is done by using purposive sampling method. Obtained a total sample 950 observation data as the unit of analysis. The method of analysis used in this study were multiple linear regression and for processing the data using SPSS version 20.0. The result of research show that corporate governance firm is proxy by the direction board, BOD meeting, BOC meeting, audit committee meeting, size of board and auditor quality had significant influence on asymmetry information. Corporate governance country is proxy by the direction board, BOD meeting, BOC meeting, audit committee meeting, size of board and auditor quality had not significant influence on asymmetry information. While financial reporting quality had significant influence on asymmetry information.
The objective of the study is to analyse the sticky cost behaviour and the factors that affect the cost stickiness on manufacturing companies listed in Indonesia Stock Exchange. The behavior of sticky cost in this study is found by analyzing selling, general and administrative costs which are categorized into several industry groups to observe the annual degree of sticky cost of each group of industry. In addition, the factors that affect the cost stickiness are capital intensity ratio, employee intensity ratio, incentive management as measured by free cash flow, and the control variable, firm size. The method used in this study is multiple linear regression analysis using the equation as measured by Anderson, Banker and Janakiraman. The sample is determined by purposive sampling method with the number of samples of 97 companies during the period 2014-2018. The results of this study are that sticky cost behavior occurs in all manufacturing companies in Indonesia. The largest and smallest degrees of sticky cost occur in animal feed and other sectors, which is as proof that the company of such sectors has inconsistent management in supervising and controlling selling, general and administrative costs. Furthermore, the results of the factors affecting the cost stickiness show that: 1) capital intensity ratio does not influence the degree of cost stickiness, 2) employee intensity ratio affects the degree of cost stickiness, 3) free cash flow does not affect the degree of cost stickiness, and 4) firm size of control variable affects the degree of cost stickiness.
Abstract—This study aims to determine the stickiness of cost behavior and the factors that affect the cost stickiness on manufacturing companies listed in Indonesia Stock Exchange. The behavior of sticky cost in this study visits of sales, general and administration costs are categorized into several industry groups to see the degree of sticky cost of each industry group per year, in addition to the factors that affect the cost stickiness among others, is a capital intensity ratio, employee intensity ratio , and management incentives as measured by free cash flow as well as the addition of the control variable is size. The method used is multiple linear regression analysis using the equation as measured by Anderson, Banker and Janakiraman. The sample is determined by purposive sampling method with the number of samples are 97 companies during the period 2014-2018. The results in this study are all manufacturing companies in Indonesia are sticky cost behavior. Sticky degrees largest and smallest cost occurs in animal feed and other sectors it is proved that the company's management in the sector are not consistent in supervising and controlling sales, general and administrative costs. Then about the factors that affect the cost stickiness are the results that: 1) Capital intensity ratio does not influence the degree of stickiness cost, 2) Employee intensity ratio affects the degree of cost stickiness, 3) Free cash flow does not affect the degree of cost stickiness
This study aims to determine the effects of debt covenant and managerial ownership structure on accounting conservatism in manufacturing companies listed in the Indonesia Stock Exchange (IDX) period 2016-2018. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2016-2018. The companies selected using purposive sampling amount to 112 companies for 3 consecutive years, or 336 companies in total. This study employed data panel regression with Eviews version 10.0. The findings of this study show that debt covenant and sales growth have a positive and significant effect while managerial ownership structure and firm size have a positive and insignificant effect on accounting conservatism in the manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2016-2018.
Abstract— This study aims to determine the performance of the Indonesia College of Economics (STEI) with balanced scorecard in a financial perspective, customer perspective, internal business process perspective and learning and development perspective.This research method is quantitative descriptive method. The object of this research is the STEI campus, with the sample selected using the purposive sampling method, namely by determining that the sample is the party that can provide information about the desired data. The sample of this study consists of the financial section for secondary data in the form of 2017 and 2018 financial statements for the financial perspective, while for the customer perspective is students, the sample for internal business process perspective is STEI's permanent and non-permanent lecturers and the learning and growth perspective is STEI's employees . This data analysis technique is common size and uses descriptive statistical methods, namely the validity and reliability tests used to test the research questionnaire.The results of this study indicate that the performance of STEI in a financial perspective is good because it has reached the target set, from the perspective of the customer that the performance of STEI is said to be good, this is seen from the average value of statement items on the customer's perspective that shows the answers of student respondents tend to agree with the answers and have a good interpretation. While from the perspective of internal business processes STEI performance is said to be good, this can be seen from the average value of the question items on the perspective of internal business processes which show respondents' answers tend to be answers agree and have good interpretations. As well as the learning perspective and the development of a good STEI performance, this can also be seen from the average value of the question items on the learning and growth perspective which shows the respondents' answers tend to be the answers agree with and have good interpretations.
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