This study aims to determine the effect of good corporate governance and leverage on earnings management. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2015 and the sample determination method used is purposive judgment sampling. Samples obtained were 44 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneous good corporate governance and corporate leverage influence earnings management. Partially, this research found that good corporate governance is proxied by institutional ownership (KI), managerial ownership (KM), audit committee (KA), company size (UK), and leverage affect earnings management, while the independent board of commissioners (DKI) and the board of directors (DD) have no effect on earnings management.
This study discusses discussing and analyzing company size, profitability, asset structure, sales growth and liquidity towards capital structure, and partially addressing each variable. The population used by mining companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The sampling technique uses a purposive sampling method, so the number of companies sampled is 18 companies. The data used are secondary data consisting of financial statements or financial statements for the year 2015-2017 which can be accessed through www.idx.co.id. The data analysis technique uses multiple linear regression analysis, which previously tested the classical, first tested the hypothesis using a partial test, simultaneous test (F test) and the coefficient of determination.The results of this study indicate company size, profitability, asset structure, sales growth and liquidity simultaneously on capital structure, company partial size, asset structure, and sales growth are positively related to capital structure, so that profitability and liquidity negatively affect capital structure
This study aims to examine and explain the effect of company size and leverage on firm value with profitability as a moderating variable in Real Estate and Property companies listed on the Indonesia Stock Exchange in the period 2016-2018. This type of research is explanatory research, testing classical assumptions, and analyzed using a moderated regression analysis, and using the t test. The number of samples is 32 companies, and the sampling method used is purposive sampling. This research variable consists of company size and leverage as an independent variable, company value as the dependent variable, and profitability as a moderating variable. The analysis showed that partially company size and leverage had no significant effect on firm value, profitability had a negative effect on firm value and profitability weakened the effect of company size on firm value and profitability strengthened the effect of leverage on firm value. In this study, it can provide implications for a company to consider factors of company size, leverage, and profitability, and can also be used as a reference by other companies in business strategy, understand aspects of the industry they are involved in, and pay more attention to the development of the environment that can affect the company's business so that it can increase the value of the company.
The purpose of this study is to find out how the influence of managerial ownership and leverage on firm value with financial performance as an intervening variable. This research is a type of quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2018 period. Samples were selected using purposive sampling. The results showed that managerial ownership had no effect on firm value. Leverage affects the value of the company. Managerial ownership does not affect financial performance. Financial performance affects the value of the company. Managerial ownership does not affect the value of the company through financial performance. And leverage has no effect on company value through financial performance.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.