2,004 research outputs found
PENGARUH ARUS KAS BEBAS DAN ARUS KAS OPERASI TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Pengaruh Arus Kas Bebas dan Arus Kas Operasi terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek IndonesiaOleh: Cut Sri Firman HastutiNPM: 1609200070039Pembimbing : 1. Dr. Muhammad Arfan, SE., M.Si., Ak., CA2. Dr. Yossi Diantimala, SE., M.Si., AKABSTRAKPenelitian ini bertujuan untuk menguji pengaruh arus kas bebas, arus kas operasi, kepemilikan manajerial, leverage keuangan, dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2012-2016. Jenis penelitian yang digunakan adalah pengujian hipotesis. Sampel yang dipilih menggunakan purposive sampling yaitu sebanyak 106 perusahaan. Data diperoleh dari laporan tahunan dan dianalisis menggunakan metode analisis regresi data panel. Hasil penelitian menunjukkan bahwa arus kas bebas dan arus kas operasi sebagai variabel independen, leverage keuangan sebagai variabel kontrol berpengaruh terhadap manajemen laba, sedangkan kepemilikan manajerial, ukuran perusahaan sebagai variabel kontrol tidak berpengaruh terhadap manajemen laba.Keywords: Manajemen laba, arus kas bebas, arus kas operasii
Pengaruh Tingkat Utang, Ukuran Perusahaan, Ukuran Dewan, Risiko Litigasi dan Arus Kas Operasi Terhadap Konservatisme Akuntansi pada Perusahaan BUMN
The purpose of this study is to examine whether debt levels, firm size, board size, litigation risk and operating cash flow have an effect on accounting conservatism. The population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The samples taken in this study used a purposive sampling method so that 110 dampel data were obtained that were feasible for testing. This study used data analysis techniques in the form of descriptive analysis, logistic regression analysis and hypothesis testing using SPSS version 24.0. The results of this study indicate that debt levels, company size and operating cash flow have a significant effect on accounting conservatism, while board size and litigation risk have no effect on accounting conservatism.
Keywords : Debt Levels, Firm Size, Board Size, Litigation Risk, Operating Cash Flow, Accounting Conservatism
PENGARUH UKURAN PERUSAHAAN, ARUS KAS BEBAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Sub Sektor Bank yang terdaftar di BEI 2017-2021)
AbstractThis study aims to test and provide empirical evidence of the effect of company size, free cash flow, and managerial ownership on earnings management in bank sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This type of research is quantitative research and uses secondary data in the form of the company's annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The population in this study are bank sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with a total of 45 companies. The sampling technique used purposive sampling method and obtained as many as 22 sample companies with a period of 5 years so that the data analyzed amounted to 110 data. The analysis technique used is logistic regression with the help of the eviews 12 program. The results show that simultaneously firm size, free cash flow, and managerial ownership have a significant effect on earnings management. Meanwhile, partially free cash flow has a significant effect on earnings management, but firm size and managerial ownership have no significant effect on earnings management.Keywords: Earnings Management, Firm Size, Free Cash Flow, Managerial Ownershi
Pengaruh Leverage, Kepemilikan Manajerial, Profitabilitas, dan Free Cash Flow Terhadap Kebijakan Dividen
Dividend policy is company policy to distribute all profits to shareholders. If the company chooses to distribute profits as dividends, it will reduce the total of internal funds. This study was conducted to examine the effect of Leverage (DER), Management Ownership (MO), Profitability (ROA), and Free Cash Flow (FCF) to the Dividend Payout Ratio (DPR) to the manufacturing in the Stock Exchange Indonesian period 2013-2018. The analytical method used is the method of associative analysis technique used Multiple Linier Regression. The population of this study is manufacturing sector consumer goods industry on the Stock Exchange Indonesian period 2013-2018 as many as 43 companies. T rest results obtained Leverage variable and Free Cash Flow significantly. While the variable is not significant Management Ownership and Profitability variable
ANALISIS PENGARUH RETURN ON ASSET, PERTUMBUHAN ASSET, PERTUMBUHAN PENJUALAN, MANAGERIAL OWNERSHIP DAN ARUS KAS OPERASI TERHADAP STRUKTUR MODAL/DEBT TO EQUITY RATIO (Studi Kasus Pada Perusahaan Manufaktur Yang Listing Di BEI Periode Tahun 2006-2009)
Capital structure is the balance between the amount of long-term debt with
equity . This research is used to test the influence of variables ROA, asset growth,
sales growth, managerial ownership and cash flows of the DER.
The sampling technique used in this study was purposive sampling criteria (1)
Companies listed as the issuer until the year 2009, (2) Companies listed on the BEI is
a manufacturing company, (3) actively traded stocks from the issuer during the
observation period of year 2006 -2009, (4) Publish the complete financial statements
from 2006-2009, and (5) It says the cost of sales. Provided the number of samples of
64 observations of the 151 companies listed on the BEI. The analysis technique used
is multiple linear regression with least square equations and hypothesis testing using
t-test to test the partial regression coefficient and significance test to examine the
influence of f-test together with the level of significance of 5%. In addition, it also
should include the classical assumption that normality test, multicollinearity,
autocorrelation test and heterokedasitas test.
From the analysis shows that the variable ROA significant negative effect on
DER, asset growth significant positif effect on DER, sales growth is positif not
significant to DER, managerial ownership is significantly negative effect on the DER
and the variable has a significant positive cash flow of DER. The average DER of
86.48%, the average ROA of 7.8%, the average asset growth of 12.36%, average
sales growth of 15.40%, the average managerial ownership of 5, 41% and the
average operating cash flow amounting to 13,22%
Pengaruh Mekanisme Corporate Governance Dan Kinerja Keuangan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2017)
The aims of this study determined the effect of financial performance and corporate governance mechanisms on earnings management. The type of data in this study is secondary data was taken from the Indonesia Stock Exchange (IDX) website; www.idx.co.id. The type of research used is quantitative research with purposive sampling, which is sampling based on the research objectives and predetermined criteria. The criteria is manufacturing companies that issue financial statements that are stated in rupiah and ends on December 31 during the 2016-2017 observation period. The analytical tool used in this research are descriptive statistical test, classical assumption test, multiple linear regression analysis. The results of this study indicate that the variables of cash flow from operation and leverage have a significant effect on earnings management. Managerial ownership, audit committee, and board of commissioners variables have no significant effect on earnings management
Pengaruh Laba, Arus Kas Dan Corporate Governance Terhadap Financial Distress (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)
This study aimed to examine the effect of earnings, cash flow and corporate governance on financial distress. The corporate governance in this study using the indicator managerial ownership, institutional ownership and the board size.
The population in this of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2011-2015. Based on the criteria purposive sampling method, samples obtained is 28 companies in period 2011-2015 so obtain 140 observations. This study used logistic regression analysis.
The result of this research showed that manajerial ownership has a positive effect and the board size have negative effect on the financial distress condition. This research failed to does not effect of the earnings, cash flow and institutional ownership of the financial distress condition.Penelitian ini bertujuan untuk menguji pengaruh laba, arus kas dan corporate governance terhadap financial distress. Corporate governance yang digunakan dalam penelitian ini menggunakan indikator kepemilikan manajerial, kepemilikan institusional dan ukuran dewan direksi.
Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari periode pengamatan 2011-2015. Berdasarkan kriteria purposive sampling, sampel yang diperoleh sebanyak 28 perusahaan pada periode 2011-2015, sehingga diperoleh 140 data observasi. Penelitian ini menggunakan regresi logistik sebagai alat analisis data.
Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial memiliki pengaruh positif dan ukuran dewan direksi memiliki pengaruh negatif terhadap kondisi financial distress. Penelitian ini tidak berhasil membuktikan pengaruh laba, arus kas dan kepemilikan institusional terhadap kondisi financial distress
Pengaruh Laba, Arus Kas Dan Corporate Governance Terhadap Financial Distress (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)
This study aimed to examine the effect of earnings, cash flow and corporate governance on financial distress. The corporate governance in this study using the indicator managerial ownership, institutional ownership and the board size.
The population in this of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2011-2015. Based on the criteria purposive sampling method, samples obtained is 28 companies in period 2011-2015 so obtain 140 observations. This study used logistic regression analysis.
The result of this research showed that manajerial ownership has a positive effect and the board size have negative effect on the financial distress condition. This research failed to does not effect of the earnings, cash flow and institutional ownership of the financial distress condition.Penelitian ini bertujuan untuk menguji pengaruh laba, arus kas dan corporate governance terhadap financial distress. Corporate governance yang digunakan dalam penelitian ini menggunakan indikator kepemilikan manajerial, kepemilikan institusional dan ukuran dewan direksi.
Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari periode pengamatan 2011-2015. Berdasarkan kriteria purposive sampling, sampel yang diperoleh sebanyak 28 perusahaan pada periode 2011-2015, sehingga diperoleh 140 data observasi. Penelitian ini menggunakan regresi logistik sebagai alat analisis data.
Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial memiliki pengaruh positif dan ukuran dewan direksi memiliki pengaruh negatif terhadap kondisi financial distress. Penelitian ini tidak berhasil membuktikan pengaruh laba, arus kas dan kepemilikan institusional terhadap kondisi financial distress
ANALISIS PENGARUH OPINI GOING CONCERN,LIKUIDITAS,SOLVABILITAS,ARUS KAS,UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN FINANCIAL DISTRESS ( Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010 – 2013 )
This study analyzes the impact of going concern opinion, liquidity, solvability, cash flow,size of firm and age of firm on probability financial distress.
The Population in this study consist of manufacturing firms in Indonesia Stock Exchange in 2010 -2013. This study analyzes with purposive sampling method. A criterion for firm with probability of financial distress is a company which is has interest coverage ratio less than 1 .By omitting companies with some data unavailable, the samples consist of 348 companies firmsLogistic regression used to be analysis technique.
The result show that going concern opinion have positive significant afeect to financial distress, liquidity and cash flow have negative significant affect to financial distress, age of firm anf solvability and size of firm not affect to financial distress
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