This study aims to examine the effect of the effect of Good Corporate Governance, Earning Per Share, and Company Characteristics on Earnings Management. Good Corporate Governance is measured using indicators of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Committee, Earning Per Share, Company Size on Profit ManagementThe banking companies that have gone public are listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The method used is a quantitative method. The population in this study were all banking companies listed on the Indonesia Stock Exchange for four years, namely 2015-2018. Determination of the number of samples was carried out using purposive sampling techniques with certain considerations or criteria so that the samples used in this study were 26 companies. Data collection techniques in this study were carried out in several ways, namely by documentation and literature study. The data obtained were then analyzed using the multiple linear regression analysis model using SPSS version 24. However, before multiple regression analysis was performed first, a descriptive statistical regression analysis and a classic assumption test were performed.
Abstrak Tujuan Utama - Melakukan pengujian empiris terhadap temuan Delmas, Nairn-Brich, and Lim,(2015) dan Lewandowski et al., (2018) dengan mereplikasi dan extension study serta menganalisis kerangka waktu dan populasi yang lain.Metode - Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Penelitian ini mengambil populasi perusahaan manufaktur yang terdaftar di BEI tahun 2017-2020. Sample terpilih 26 perusahaan dengan 4 tahun pengamatan terpilih 104 data. Pengolahan data dalam penelitian ini menggunakan program Eviews (Econometric Views). Pemilihan sample dengan teknik purposive sampling.Temuan Utama – Carbon emission dan alokasi environmental cost berpengaruh postif pada corporate performance pada perusahaan manufaktur. Kepedulian perusahaan terhadap carbon emission dan environmental cost dapat menunjang corporate performance.Implikasi Teori dan Kebijakan – Implikasi dari penelitian ini adalah manajemen perusahaan lebih fokus pada pengolahan produksi dengan mengurangi dampak carbon pada proses produksi dan juga mengakomodir environmental cost pada laporan keuangan dalam mengantisipasi dampak lingkungan. Investor diharapkan semakin peduli terhadap perusahaan berbasis less carbon dan environmental friendly.Kebaruan Penelitian - Perbedaan penelitian ini dengan penelitian terdahulu adalah peneliti menambahkan variable environmental cost untuk memberikan fenomena berbeda yang disesuaikan dengan pengambilan populasi dari perusahaan manufakturing di negara berkembang dan peneliti membahas secara komprehensif dampak dan temuan dari riset ini sehingga menjadi kebaharuan dengan temuan yang berbeda di negara maju dengan populasi yang sama. Abstract Main Purpose - This research tends to assess the robustness and sensitivity of the findings in Delmas, Nairn-Brich, and Lim, (2015) and Lewandowski et al., (2018) and conduct a replication and an extension study by analyze another time frame and population.Method - The method used in this study is a quantitative method. This research takes the population of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The selected sample is 26 companies with 4 years of observation, 104 data are selected. Processing data in this study using the program Eviews (Econometric Views). Sample selection with purposive sampling technique.Main Findings - Carbon emissions and allocation of environmental costs have a positive effect on corporate performance in manufacturing companies. The company's concern for carbon emissions and environmental costs can support corporate performance.Theory and Practical Implications - The difference of this research and previous research is the researcher adds an environmental cost variable to provide a different phenomenon that is adjusted to the population taken from manufacturing companies in developing countries and the researcher comprehensively discusses the impact and findings of this research so that it becomes new with different findings in developed countries with populations. the same oneNovelty This research takes population and sample from developing country. Original research article before takes population and sample from developed country. So researcher found difference with the results from previous research. Another novelthy is adding environmental cost variable and discuss as whole of the research findings.
This study tries to ascertain how company characteristics, financial success, and excellent corporate governance affect the quality of report disclosures (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2020). Purposive sampling was used to determine the sample in this study, which used data from the annual reports of the Indonesia Stock Exchange and riot reports from 2017 to 2020 as the population and sample. The analytical approach of this study uses statistical techniques and the application of Eviews 12. The findings of this study indicate that although company size has no significant effect on the quality of sustainability report disclosure, other factors such as return on assets (ROA), independent commissioners, and audit committees have an effect. Based on the studies that have been conducted, it is evident that many businesses are starting to disclose their launch reports to provide more significant data because the volume of disclosures and the quality of reports are improved and validated.
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