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Journal : International Journal of Educational Research and Social Sciences (IJERSC)

The Effect Of Institutional Ownership, Leverage, and Firm Size On Earnings Management Najib Aliy Muqsith; Murtianingsih
International Journal of Educational Research & Social Sciences Vol. 3 No. 2 (2022): April 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i2.316

Abstract

The research aims to find out the effect of institutional ownership, leverage, and firm size on earnings management. The research population of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2019 and 2020 was selected using a purposive sampling technique. The research sample is 54 companies. The type of data is quantitative data with secondary data sources. Data analysis techniques are descriptive statistics, classical assumption test, multiple regression analysis, coefficient of determination, and hypothesis testing. The results of the research on institutional ownership, leverage, and firm size have no effect on earnings management.
Profitability And Profit Growth Of Manufacturing Companies In Indonesia During The Covid-19 Pandemic Firdausi Nuzulla; Murtianingsih Murtianingsih
International Journal of Educational Research & Social Sciences Vol. 3 No. 2 (2022): April 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i2.348

Abstract

The purpose of this study is to determine and analyze the effect of Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) on profit growth in manufacturing companies in Indonesia. This type of research is classified as causal associative, a study that aims to determine the relationship between two or more variables. All of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 and selected as the research population were 194. A purposive sampling method adapted to the purpose was used in the selection of samples so that 16 companies were obtained as samples.This study uses quantitative data types, while the analytical techniques used are classical assumption test, multiple regression analysis, R2 coefficient of determination test and t test. Based on the results of the analysis, it is stated that profit growth in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) in 2018-2020 is not significantly affected by the NPM, ROA and ROE variables..