ANALISIS PENGARUH PROFITABILITAS, EFEKTIVITAS, DAN STRUKTUR MODAL TERHADAP KEKURANGAN KEUANGAN PADA SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI PADA PERIODE 2018—2020

This study aims to analyze the influences of Net Profit Margin, Total Asset Turnover, and Debt-to-Equity Ratio on Financial Distress in Infrastucture, utility and transportation sector in the period 2018 to 2020. The sample selection used the purposive sampling method with sample size of 101. The analytical method used in this study is the descriptive analysis method and multiple linear regression analysis, where the data is processed using the Statistical Package for the Social Sciences version 25 program. The results of this study are Net Profit Margin and Total Asset Turnover  to have negative effects on Financial Distress while Debt-to-Equity Ratio has positive  effects on Financial Distress

ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT.

This study aims to analyze the effect of profitability, leverage, and company size on the disclosure of sustainability reports in energy and materials sector companies listed on the Indonesia Stock Exchange in the period 2016 to 2020. The analytical method used in this study is the descriptive analysis method and multiple linear regression analysis, where the data is processed using the Statistical Package for the Social Sciences version 25 program. The results of this study indicate that profitability has no effect on the disclosure of sustainability reports, while leverage and firm size have a positive effect and direction on the disclosure of the sustainability report

ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, JUMLAH RAPAT KOMITE AUDIT, PROFITABILITAS, DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017--2019)

This research aimed to examine the influence of managerial ownership, the number of audit committee meetings, profitability, and audit quality on firm value. The population in this study was taken from manufacturing listed companies on the Indonesia Stock Exchange in 2017-2019. Based on the purposive sampling method with some criteria applied, 101 companies could be used as samples. The analytical methods used in this research are descriptive statistical analysis and multiple linear regression analysis and processed using the SPSS version 26.0 program. This study showed that managerial ownership does not affect firm value. The number of audit committee meetings has no effect on firm value. Profitability has a positive effect on firm value. The audit quality has a positive effect on firm value

ANALISIS PENGARUH PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to analyze the influence of proportion of independent commissioners, managerial ownership, and the quality of the external auditors against disclosure of intellectual capital. Testing was done with descriptive analysis and multiple linear regression analysis to examine the relationship between the independent variable to the dependent variable on 35 industrial consumer goods manufacturing company listed on the Indonesia stock exchange from 2012 until 2014. Measurement of intellectual capital disclosure uses the 25 items disclosure scoring method belonging to Gan, et al.The results in this study showed that the proportion of independent commissioners and external auditor quality has an impact on disclosure of intellectual capital and its influence is positive. Meanwhile, managerial ownership has effect on disclosure of intellectual capital and its influence is negative. Key words: disclosure of intellectual capital, proportion of independent commissioners, managerial ownership, external auditor quality

Analisis Pengaruh Kinerja Lingkungan, Manajemen Laba, Ukuran Perusahaan, dan Profitabilitas terhadap Pengungkapan Lingkungan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

The purpose of this study is to analyze the effect of environmental performance, earnings management, firm size, and profitability to environmental disclosure. This study uses descriptive analysis and multiple linear regression analysis to examine the relationship between independent and dependent variable on 42 manufacuture companies listed in Indonesia Stock Exchange period 2011-2013. Environmental performance is measured using PROPER; earnings management is measured using discretionary accrual model Kothari et al. (2005); firm size measured using Log10 of total assets; profitability is measured using ratio of profit margin; environmental disclosure measured using  Patten (2002) environmental disclosure item. This study found that environmental performance and firm size have impact on environmental disclosure. However earnings management and profitability have no impact on environmental disclosure

ANALISIS PENGARUH KEBANGKRUTAN, AUDITOR SPESIALISASI INDUSTRI DAN CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORTING

Fraudulent financial reporting often occurs in company management. Management who has a cooperation contract with the principal, there are often differences in interests between management and shareholders. The difference in interests makes it possible for management to commit fraud. Therefore, the factors that cause fraudulent financial reporting need to be known. This study aims to examine the effect of bankruptcy, auditors specializing in industry and corporate governance (consisting of managerial ownership, number of audit committee meetings and composition of independent commissioners). The population of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesia Stock Exchange 2015-2018. Based on the purposive sampling method in the sample selection process, 38 companies were obtained as samples. Hypothesis testing is carried out by logistic regression analysis using the SPSS version 21 program. The results of this study are bankruptcy, managerial ownership and the composition of independent commissioners have an effect on fraudulent financial reporting. Meanwhile, auditors specializing in industry and the number of audit committee meetings have no effect on fraudulent financial reporting

ANALISIS PENGARUH KINERJA LINGKUNGAN, MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this study is to analyze the effect of environmental performance, earnings management, firm size, and profitability to environmental disclosure. This study uses descriptive analysis and multiple linear regression analysis to examine the relationship between independent and dependent variable on 42 manufacuture companies listed in Indonesia Stock Exchange period 2011-2013. Environmental performance is measured using PROPER; earnings management is measured using discretionary accrual model Kothari et al. (2005); firm size measured using Log10 of total assets; profitability is measured using ratio of profit margin; environmental disclosure measured using  Patten (2002) environmental disclosure item. This study found that environmental performance and firm size have impact on environmental disclosure. However earnings management and profitability have no impact on environmental disclosure. Keywords: Environmental disclosire, environmental performance, earnings management, firm size, profitability, PROPER, discretionary accrual

ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA SERTA PENGARUHNYA TERHADAP NILAI PERUSAHAAN

This research aims to examine the effect beetween managerial ownership, proportion of independent commissioner, accounting conservatism towards earnings quality and firm value. In the first research model, managerial ownership, proportion of independent commisioner, accounting conservatism are the independent variables while earnings quality is the dependent variable. In the second research model, earnings quality is the independent variable and firm value is the dependent varible. Object of this research is manufacturing companies that are listed in Indonesian Stock Exchange (BEI) during 2014 to 2016. For the first research model there are 156 sampels and 273 sampels for the second research model. Hypotheses examination for the first research model using multiple linear regressions and for the second model using simpel linear regression with SPSS version 23.0. The result from the first research model shows managerial ownership and proportion of independent commissioner has no effect towards earnings quality, while accounting conservatism have an effect towards earnings quality. The result from the second research model shows that earnings quality has an effect towards firm value.  Key words : Managerial Ownership, Proportion of Independent Commissioner, Accounting Conservatism, Earnings Quality, Firm Value

ANALISIS PENGARUH PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to analyze the influence of proportion of independent commissioners, managerial ownership, and the quality of the external auditors against disclosure of intellectual capital. Testing was done with descriptive analysis and multiple linear regression analysis to examine the relationship between the independent variable to the dependent variable on 35 industrial consumer goods manufacturing company listed on the Indonesia stock exchange from 2012 until 2014. Measurement of intellectual capital disclosure uses the 25 items disclosure scoring method belonging to Gan, et al.             The results in this study showed that the proportion of independent commissioners and external auditor quality has an impact on disclosure of intellectual capital and its influence is positive. Meanwhile, managerial ownership has effect on disclosure of intellectual capital and its influence is negative