Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter. Stakeholders need to know the factors that can influence income smoothing so they are not wrong in making decisions. This study aims to determine the effect of operating profit margin, cash holding, bonus plan, and income tax variables on income smoothing in mining sector companies listed on the Indonesia Stock Exchange in 2013-2018 as many as 36 samples. Secondary data collection techniques and analysis used logistic regression (SPSS 22 software). Based on the results of the study, operating profit margins, cash holding, bonus plan, and income tax simultaneously have a significant effect on income smoothing. Partially, operating profit margin, bonus plan, and income tax have no significant effect on income smoothing. While cash holding has a positive and significant effect on income smoothing.
This study aims to analyze the effect of board size, ownership diffusion, gender diversity, and media exposure to CSR disclosure. The population in this study is the SRI-KEHATI index company listed on the Indonesia Stock Exchange during 2013-2017. The total sample obtained using purposive sampling technique is as many as 50 samples, consisting of 10 companies for 5 years. The analysis technique used in this study is panel data regression analysis.The results of the study show that partially, the board size affects the disclosure of corporate social responsibility and results in a negative direction. Meanwhile, ownership diffusion, gender diversity, and media exposure have no effect on disclosure of corporate social responsibility. Keywords: Board Size, Corporate Social Responsibility Disclosure (CSRD), Gender Diversity, Media Exposure, and Ownership Diffusion.
Abstract. This study intends to determine the effect of Firm Size, Managerial Ownership and Bonus Compensation to Earnings Management at Manufacturing Sector listed in Indonesia Stock Exchange Year 2014-2017. The population in this study is the sector Manufacture companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling and obtained 20 companies with a research period of 4 years, to obtain 80 sample data. The method of data analysis in this study is panel data regression analysis using software Eviews 10. The results showed that simultaneously Firm Size, Managerial Ownership anda Bonus Compensation have a significant effect on Earnings Management. While partially Firm Size have a significant effect on the negative direction on Earnings Management, Bonus Compensation have a significant effect on the positive direction on Earnings Management. While Managerial Ownership have no significant effect on Earnings ManagementKeywords: Firm Size; Managerial Ownership, Bonus Compensation and Earnings Management.Abstrak. Penelitian ini bermaksud untuk mengetahui pengaruh Ukuran Perusahaan, Kepemilikan Manajerial dan Kompensasi Bonus terhadap Manajemen Laba pada Perusahaan Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017. Populasi dalam penelitian ini adalah perusahaan sektor Manufaktur yang terdaftar di BEI tahun 2014-2017. Teknik pengambilan sampel yang digunakan purposive sampling dan diperoleh 20 perusahaan dengan periode penelitian selama 4 tahun, sehingga diperoleh 80 data sampel. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software Eviews 10 dengan menggunakan metode PLS, FE dan RE. Hasil penelitian menunjukkan bahwa secara simultan ukuran perusahaan, kepemilikan manajerial dan kompensasi bonus berpengaruh terhadap manajemen laba. Secara parsial ukuran perusahaan berpengaruh secara signifikan dengan arah negatif terhadap manajemen laba, kompensasi bonus berpengaruh secara signifikan dengan arah positif terhadap manajemen laba. Sedangkan kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba.Kata kunci. Ukuran Perusahaan, Kepemilikan Manajerial, Kompensasi Bonus dan Manajemen Laba.
The number of companies in Indonesia that publish sustainability report has increased, although it has not been encouraging. Sustainability report indicates the company's attention to long-term performance oriented in economic, social and environmental aspects. This study aims to examine the determinant factors of sustainability report. The unit of analysis of this research is non-financial corporates in Indonesia that published sustainability reports in 2013-2016. Using purposive sampling, 20 companies or 80 data are obtained. The result of regression analysis shows that: (1) women directors positively affect sustainability report and (2) financial leverage, as a component of corporate characteristics, negatively affects sustainability report. (3) Competencies of commissioners and (4) elements of corporate characteristics, namely operating leverage and profitability, do not affect the sustainability report. The limitation of this study is measurement of commissioner competences not include experience in his field. The implications of this research; (1) Companies need to consider the proportion of women directors in maintaining the continuity of the company. (2) For investors; the proportion of high financial leverage has the potential to hinder the corporate sustainability. (3) For future researchers, it is recommended to retest the variables in this study, but in different industry. The novelty of this research is the utilization of women directors as a variable, which has never been done in previous studies.
Laporan Keuangan Pemerintah Daerah (LKPD) disajikan untuk menyediakan informasi yang bermanfaat untuk mengevaluasi kinerja manajerial dan organ-isasional. LKPD yang berkualitas membantu memenuhi kewajiban pemerintah terbuka secara publik, serta membantu memenuhi kebutuhan pengguna dari LKPD dalam mengambil keputusan.Penelitian ini dilakukan untuk mengetahui pengaruh kompetensi SDM, penerapan SAKD, pemanfaatan TI, dan sistem pengendalian internal terhadap kualitas laporan keuangan daerah baik pengaruh secara parsial maupun secara simultan.Penelitian ini termasuk dalam jenis penelitian deskriptif dan bersifat kausali-tas. Populasi dalam penelitian ini adalah pegawai bagian akuntansi/ keuangan pada Satuan Kinerja Perangkat Daerah (SKPD) Kota Depok. Teknik penentuan sampel menggunakan metode sampling sensus, dimana semua populasi di-jadikan sample yakni sebanyak 89 orang. Data yang digunakan dalam penelitian ini dianalisis menggunakan metode analisis regresi linier berganda dan uji hipotesis serta didahului dengan uji asumsi klasik.Hasil penelitian menunjukkan bahwa secara simultan kompetensi SDM, penerapan SAKD, pemanfaatan TI, dan sistem pengendalian internal berpengaruh terhadap kualitas laporan keuangan daerah. Secara parsial kompetensi SDM, penerapan SAKD, pemanfaatan TI, dan sistem pengendalian internal memiliki pengaruh terhadap kualitas laporan keuangan daerah. Berdasarkan pengujian kontribusi secara simultan oleh variabel-variabel bebas (R2) sebesar 91,2%.Berdasarkan hasil penelitian, maka untuk meningkatkan kualitas laporan keu-angan yang baik yaitu disarankan instansi meningkatkan kompetensi sumber daya manusianya, menerapkan/ mengimpelementasikan SAKD yang berlaku, memanfaatkan teknologi informasi dalam menjalankan tugas, serta menerap-kan sistem pengendalian internal yang baik dalam menciptakan suasana kerja yang baik, agar tugas yang dilaksanakan/ penyajian laporan keuangan akan semakin baik/berkualitas.
This research aims to find the indication of sticky cost behavior in agricultural companies listed on Indonesian Stock Exchange in 2012-2015. Sticky cost is a cost that has no comparable character with changes in activity. These costs become sticky when the declining of company’s activity happens. This study used 9 companies as samples. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression. It is found that the labor cost increased by 0,913 percent and operating expenses increrased by 0,146 percent when sales increased by 1 percent. In the other hand, when sales decreased by 1 percent, the labor cost decreased by 0,225 percent and operating expenses decreased by 0,131 percent. The result shows that there is indication of sticky cost behavior in the labor cost and operating expenses.
This research aims to determine the affect of size, growth, and leverage to the corporate social responsibility disclosure of the plantation companies in Indonesia, Malaysia, or both countries during 2013-2015. Purposive sampling method was used, obtained from 15 companies in Indonesia and 38 in Malaysia. Descriptive and multiple linear regression analysis were used in this research. The result shows that simultaneously, the size, the growth, and the leverage significantly affects CSR disclosure of the plantation companies in Indonesia, Malaysia, or both countries. In Indonesia, the size partially affect, growth does not affect, while leverage negatively affect of CSR disclosure. In Malaysia, the size and growth does not affect, while leverage has positive effect on the CSR disclosure. In both countries, the size has positive affect, while growth and leverage does not affect the CSR disclosure.
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