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Journal : Bisma: Jurnal Manajemen

Pengaruh Mekanisme Good Corporate Governance, Kualitas Audit, Dan Motivasi Kontrak Utang Terhadap Manajemen Laba Perusahaan Manufaktur Adinda Brahmiswari Ningrat; Luh Gede Kusuma Dewi
Bisma: Jurnal Manajemen Vol. 8 No. 2 (2022): Bulan Agustus
Publisher : Universitas Pendidikan Ganesha

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Abstract

The purpose of this study is to see how independent board of commissioners, board of directors, audit quality, and debt contract motivation affect earnings management in manufacturing companies. In this study using quantitative methods. The sampling technique used is purposive sampling, with a total sample of 15 food and beverage manufacturing companies listed on the IDX for the 2014-2019 period. The data analysis technique used in this research is multiple linear regression analysis and hypothesis testing using t test with a significance level of 0.05. The results of the study explain that the independent board of commissioners has a positive and significant effect on earnings management. The board of directors has a positive and significant effect on earnings management. Audit quality has no and significant effect on earnings management. Debt contract motivation has a positive and significant effect on earnings management
Pengaruh Price To Book Value, Economic Value Added, Dan Market Value Added Terhadap Return Saham Investor Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia I Gusti Bagus Ngurah Darma Mahasidhi; Luh Gede Kusuma Dewi
Bisma: Jurnal Manajemen Vol. 8 No. 2 (2022): Bulan Agustus
Publisher : Universitas Pendidikan Ganesha

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Abstract

This study aims to determine how the influence of Price to Book Value (PBV), Economic Value Added (EVA) and Market Value Added (MVA) to the Return investors acquired shares in banking companies listed in Indonesia Stock Exchange 2018-2020 period. This study also aims to determine the effect of Price to Book Value (PBV), Economic Value Added (EVA) and Market Value Added (MVA) simultaneously to the Return investors acquired shares in banking companies listed in Indonesia Stock Exchange 2018-2020 period. This research was conducted using quantitative methods. The data used in this study are secondary data sourced from the annual financial statements of banking sector companies listed on the Indonesia Stock Exchange (IDX). The results of this study state that Price to Book Value (PBV) has a significant effect on Stock Return, Economic Value Added (EVA) has no significant effect on Stock Return, Market Value Added (MVA) has a significant effect on Stock Return. Then Simultaneously Price to Book Value (PBV), Economic Value Added (EVA) and Market Value Added (MVA) have a significant effect on Stock Return.