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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi dan Keuangan Indonesia
Putra, Adhitya Agri
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Economics, Econometrics & Finance

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PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, OPERATING CAPACITY, DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia) Syalam, Hamidah; Savitri, Enni; Putra, Adhitya Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to test the influence of liquidity, leverage,profitability, operating capacity and firm size to financial distress on manufacturingcompenies listed on bursa efek Indonesia in the period of year 2014-2017.Data analysistechniques in this study using descriptive methods, sampling technique used withpurposive sampling method so that the research samples obtained as much as 12financial distress companies with the amount data observed as many as 48 observations.The result of hypothesis testing that liquidity proxied with current ratio has effect onfinancial distress. Leverage proxied with debt to equity ratio has no effect on financialdistress. Profitability proxied with return on asset has effect on financial distrees.Operating capacity proxied with total asset turnover has effect on financial distress. firmsize proxied with ln total asset has effect on financial distrees.Keyword : Liquidity, Leverage, Profitability, Operating Capacity, Firm Size, FinancialDistres
THE EFFECT OF CEO CHARACTERISTICS ON PRE-EARNINGS MANAGEMENT PROFITABILITY Putra, Adhitya Agri
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

This research aims to examine the effect of CEO characteristics on pre-earnings manage­ment profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent previous findings of CEO characteristics and profitability by considering earnings management behavior.
Co-Authors Enni Savitri Syalam, Hamidah