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All Journal Journal of Economic, Management, Accounting and Technology (JEMATech) Global Financial Accounting Journal
Agung Prayogi
Universitas Jenderal Soedirman
Economics, Econometrics & Finance

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Rasio Pasar sebagai Faktor Prediktif dalam Pengembalian Investasi Agung Prayogi
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 4 No 2 (2021): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v4i2.1669

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas, rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio pasar terhadap return saham dengan ukuran perusahaan sebagai variabel kontrol. Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019 menjadi populasi dalam penelitian ini sebanyak 28 perusahaan. Jumlah sampel penelitian ini terdiri 11 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian menyatakan bahwa rasio profitabilitas, rasio likuiditas, rasio solvabilitas dan rasio aktivitas tidak berpengaruh terhadap return saham. Hal tersebut karena rasio tersebut tidak berhubungan langsung dengan harga saham perusahaan. Namun, rasio pasar berpengaruh positif terhadap return saham. Hal tersebut karena rasio pasar berhubungan langsung dengan harga saham dan perolehan laba suatu perusahaan. Sementara itu, ukuran perusahaan tidak mampu menjadi variabel kontrol karena tidak memiliki pengaruh terhadap return saham. Berdasar hasil penelitian maka investor harus memperhatikan rasio pasar dan faktor – faktor yang mempengaruhi pasar saham dalam melakukan pengambilan keputusan investasi saham suatu perusahaan.
Internal Factors, External Factors and Earnings Management: Moderating Effects of Auditor Industry Specialization Agung Prayogi; Puji Lestari; Christina Tri Setyorini
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6490

Abstract

Purpose - Earnings management is one of the agency problems in a company. Furthermore, it illustrates the opportunistic behavior of company managers and can be a bad signal for company stakeholders. This research was conducted with the aim of testing the auditor industry specialization as a moderator in the effect of financial distress, tax planning, ownership structure, and audit quality on earnings management. Research Method - This research uses 288 data from 36 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2019, using a purposive sampling method. The model used in this research was analyzed using multiple linear regression and moderation test (sub-group analysis and ANOVA test). Findings - According to the findings, managerial ownership and audit quality have a negative effect on earnings management. On the other hand, financial distress, tax planning, and institutional ownership are not significant to earnings management. Meanwhile, by taking into account firm size, profitability, and leverage, auditor industry specialization can be found to moderate the relationship between financial distress, tax planning, managerial ownership, and institutional ownership with earnings management. However, specialization in the audit industry has no effect on the on the effect of audit quality on earnings management. Implication - The presence of managerial ownership and external auditors can serve as a de-confliction mechanism. Companies can consider giving managers the opportunity to own company shares and use the Big Four KAP auditors in order to create better oversight. In addition, companies can consider using auditors from KAPs who have a lot of experience in certain industries.
Co-Authors Christina Tri Setyorini Puji Lestari