Kualitas laba merupakan kemampuan laba dalam laporan keuangan untuk menjelaskan kondisi laba perusahaan yang sesungguhnya sekaligus digunakan dalam memprediksi laba dimasa depan. Laba yang berkualitas menunjukkan keoptimisan yang dapat memprediksi laba selanjutnya. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris tentang pengaruh struktur modal, profitabilitas, ukuran perusahaan, likuiditas dan investment opportunity set (IOS) terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019. Pemilihan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, maka diperoleh sebanyak 65 perusahaan manufaktur sebagai sampel penelitian dengan jumlah amatan sebanyak 195 perusahaan manufaktur. Populasi data dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019 sejumlah 165 perusahaan manufaktur. Hasil penelitian menunjukkan bahwa variabel struktur modal berpengaruh negatif terhadap kualitas laba sedangkan profitabilitas, ukuran perusahaan dan likuiditas berpengaruh positif terhadap kualitas laba, serta investment opportunity set (IOS) tidak berpengaruh terhadap kualitas laba.
The progress of a country can be seen from its economic growth level. One of the financial institutions that helps the economic sector at the traditional village level in Bali Province is the Village Credit Institution (LPD). LPD performance describes its goal achievement. This research aims to determine the LPD performance of Klungkung with several variables such as accountability, responsibility, independence, and fairness tested using multiple linear regression analysis. The findings show that accountability does not affect LPD performance while responsibility, independence, and fairness positively affect LPD performance.
Manajemen laba dan analisis faktor yang mempengaruhinya. Research ini bertujuan untuk menguji faktor-faktor yang dapat mempengaruhi manajemen laba dengan menggunakan perencanaan pajak, leverage, ukuran perusahaan dan profitabilitas. Penelitian ini menggunakan data keuangan dari perusahaan manufaktur yang tercatat pada papan utama www.idx.co.id sebagai subjek utama. Hasil penelitian ini menunjukkan bahwa (1) perencanaan pajak tidak berpengaruh terhadap manajemen laba (2) profitabilitas berpengaruh positif terhadap manajemen laba (3) leverage tidak berpengaruh terhadap manajemen laba, serta (4) ukuran perusahaan tidak berpengaruh terhadap manajemen laba.
Kata Kunci: Leverage, Manajemen Laba, Perencanaan Pajak, Profitabilitas, Ukuran Perusahaan
Penelitian ini bertujuan untuk menganalisis faktor-faktor keuangan yakni profitabilitas, leverage, laba ditahan dan aliran kas operasi terhadap peringkat obligasi pada perusahaan sektor jasa yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2017-2019. Penelitian ini menggunakan data sekunder dengan jumlah sampel sebanyak 19 perusahaan pada sektor jasa. Metode pengumpulan data menggunakan observasi non partisipan dan teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil uji menunjukan bahwa profitabilitas berpengaruh positif terhadap peringkat obligasi sedangkan leverage, laba ditahan dan aliran kas operasi tidak berpengaruh terhadap peringkat obligasi pada perusahaan sektor jasa yang terdaftar di Bursa Efek Indonesia.
Companies in carrying out their activities need funds or capital obtained through the money market and the capital market. The capital market allows investors to have various investment options according to their risk preferences where companies can issue financial instruments in the capital market to obtain funds. This is one of the functions of the capital market which facilitates the transfer of funds from parties of surplus to parties in need of funds. One of the related financial instruments in the market is a fund is a drawback. Eligibility for a withdrawal can be seen through an independent body that can rate the resignation. There are several factors that can influence your resignation. According to (Syaifullah & Soemantri, 2016), income and profitability have a positive effect on negotiations but are different from Susilowati and Sumarto (2010) who found that profitability and operating profit have no effect on negotiating research results on the influence of profit, operating cash flow and leverage on negotiations were also found. in research conducted by Adrian (2010), (Estiyanti & Yasa, 2012) and Sihombing and Rachmawati (2015). This study aims to obtain empirical evidence regarding the effect of profit on, operating profit, operating cash flow, leverage and profitability as some of the factors that influence bargaining. The population in this study are companies that publish and are listed on the IDX in 2017-2019. The sampling method used in this study was purposive sampling. Logistic regression is used to test the hypothesis. The results showed that profitability had a positive effect on approval. Meanwhile, profit profit, operating profit flow, operating flow and leverage have no effect on resignation.
Internal control according to the Committee of Sponsoring Organizations of The Treadway Commission (COSO) in 1992 can be used to establish effective internal controls in an organization including for sustainability Village Credit Intitution (LPD). The object of this research is the city of Denpasar. The stages of the research begin with the identification of issues, collection of theories and hypotheses, observation of the population and samples, data collection, testing phase, analysis and reporting of results. Moderated Regression Analysis and qualitative descriptive analysis were used as analytical tools in this study. The results show that COSO-based internal control has a positive impact on the sustainability of the LPD.
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