E-Jurnal Akuntansi TSM

PENGARUH MANAJEMEN LABA DAN KARAKTERISTIK PERUSAHAAN TERHADAP FINANCIAL DISTRESS

Garin Fadh Bagaskara, Ricky A. Mulyana — Fri, 04 Oct 2024 00:00:00 +0700

This research has the intention to gather empirical evidence on whether the net profit, operating cash flow, working capital, earnings management, leverage, company size and profitability can affect financial distress. This research involved data on 495 companies in the Consumer Cyclicals and Consumer Non-Cyclicals sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Overall, a total of 165 companies were obtained with a research sample of 495 data. Sample selection used the purposive sampling method, while data analysis was using the binary logistic regression method. The outcomes obtained indicate that net profit, working capital, and company size influence financial distress. Large companies with positive profits tend to be considered financially healthier and easier to manage resources and obtain investment so as to avoid financial distress. Meanwhile, operating cash flow, earnings management, leverage and profitability do not affect financial distress

PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA

Bui Cen, Aries Jonathan — Fri, 04 Oct 2024 00:00:00 +0700

This study is to obtain empirical evidence that financial performance, firm size, leverage, board of directors size, auditors size, share issuance activity, independent commissioner effect earnings management. The population used in this research are non financial companies listed in Indonesia Stock Exchange (IDX) with research period from 2018 to 2020, where there are 162 companies were successfully selected as research samples. The sample selection method used in this research is purposive sampling method while data were analyzed using multiple regression method. The result of this research shows that financial performance, auditors size, and independent commissioner have significant effect on earnings management. The result explains that high financial performance has the ability to generate high profits and it will tend to do the earnings management. The larger size of auditor and number of independent commissioners will increase supervision of the financial statements and it will prevent the earnings management practices. While firm size, leverage, board of directors size, and share issuance activity have no significant effect to earnings management.

PENGARUH KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN PENDANAAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN

Gita Mayandari, Aries Jonathan — Fri, 04 Oct 2024 00:00:00 +0700

The purpose of this research is to obtain an empirical evidence of institutional ownership, funding policy, firm size, cash holding, profitability, liquidity, capital structure and investment decision have an influence on firm value. Sample used in this research are all manufacturing companies listed in Indonesia Stock Exchange consistently during the period from 2017 until 2019. Sample selection method used was purposive sampling, there were 80 companies met the criteria, resulting 240 data are taken as sample. Research data were analyzed by doing hypothesis test using multiple regression method to determine the model of research.The result showed that firm size, profitability and investment desicion have an effect toward firm value. While five of the other independent variables there are institutional ownership, funding policy, cash holding, liquidity and capital structure do not have an effect on firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR CYCLICALS DAN NON-CYCLICALS

Yoel Dwijaya Lekoy, Hilary Flora A. T. Lasar — Mon, 30 Sep 2024 00:00:00 +0700

The purpose of this study is to obtain empirical evidence regarding the influence of capital intensity, corporate social responsibility, profitability, leverage, deferred tax expense, and audit committees on tax avoidance. The research focuses on companies in the cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange during the period from 2020 to 2022, with 61 companies meeting the research criteria and a total of 183 data points as the research sample. Purposive sampling was employed for sample selection, and regression analysis using SPSS software was utilized for data analysis. The independent variables in this study include capital intensity, corporate social responsibility, profitability, deferred tax expense, and audit committees, while tax avoidance serves as the dependent variable. The results of this study indicate that capital intensity, corporate social responsibility, deferred tax expense, and audit committees do not have a significant influence on tax avoidance. However, profitability, using return on assets as a proxy, exhibits a negative influence on tax avoidance.

FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT

Melyawati , Suryanto — Mon, 30 Sep 2024 00:00:00 +0700

The purpose of this study is to obtain empirical evidence regarding the influence of leverage, firm size, ROA, sales growth, audit quality, managerial ownership, institutional ownership, and audit committee on earnings management. The population in this study consists of companies in the consumer cyclicals and consumer non-cyclicals sectors listed on the IDX from 2020-2022. The sample was obtained using purposive sampling method, with 63 companies selected as the sample, resulting in a total of 189 data points after outlier testing. This research uses multiple linear regression model to test hypotheses and to analyse the data. The results of this study indicate that leverage, audit quality, and institutional ownership have a negative influence on earnings management, while firm size has a positive influence on earnings management. However ROA, sales growth, managerial ownership, and audit committee do not have an influence on earnings management.