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All Journal JWEM (Jurnal Wira Ekonomi Mikroskil) Jurnal Akuntansi I-Com : Indonesian Community Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
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Universitas Mikroskil
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Faktor – faktor yang mempengaruhi profitabilitas dan dampaknya terhadap manajemen laba Agustina, Agustina; Sulia, Sulia; Rice, Rice
Jurnal Akuntansi Vol 22, No 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.003 KB) | DOI: 10.24912/ja.v22i1.320

Abstract

This study examine the influence of debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee on profitability and the impact for earning management. Population for this study was 65 natural resource company listed in Indonesia Stock Exchange Period 2012-2015. Based on purposive sampling method, 21 natural resource company was selected (or 84 observation). Data was selected from the companies’ financial reports and analysed by using path analysis. This study found that debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee simultaneously affect profitability and earning management. Partialy, only independent board affect profitability and only institutional ownership and  public ownership affect earning management. Futhermore, profitability can only mediate the affect of institutional ownership, public ownership and independent board to earning management.
Faktor – Faktor Yang Mempengaruhi Profitabilitas Dan Dampaknya Terhadap Manajemen Laba Agustina Agustina; Sulia Sulia; Rice Rice
Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i1.320

Abstract

This study examine the influence of debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee on profitability and the impact for earning management. Populationfor this studywas 65 natural resource company listed in Indonesia Stock Exchange Period 2012-2015. Based on purposive sampling method, 21 natural resource company was selected (or 84 observation). Data was selected from the companies’ financial reports and analysed by using path analysis. This study found thatdebt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee simultaneously affect profitability and earning management. Partialy, only independentboard affect profitability and only institutional ownership and public ownershipaffect earning management. Futhermore, profitability can only mediate the affect of institutional ownership, public ownership and independent board to earning management.
Co-Authors Agustina - Agustina Agustina Ali Djamhuri Anita Tarihoran Evi Juita Wailan' An rice rice Rice Rice Rice Rice Seti Eli Larosa Suriani Ginting