Sugeng Firdausi
Universitas Internasional Semen Indonesia

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Efek Pemoderasi Struktur Kepemilikan Terhadap Hubungan Antara Kecakapan Manajerial dan Manajemen Laba Linda Dwi Anggita; Fitri Romadhon; Sugeng Firdausi
InFestasi Vol 18, No 1 (2022): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i1.14623

Abstract

One measure of company performance that is commonly used as the basis for making decisions is the company's profit which is presented in the income statement. However, investors often do not pay attention to how the company's process generates profits, so that profit information is always the target of misinformation through opportunistic actions of management to act according to their interests, which is known as earnings management. The purpose of this research is to examine the effect of managerial ability on earnings management with ownership structure as a moderating variable. The population in this study is the pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020 as many as 10 companies. Based on the purposive sampling method, the sample in this study was 10 companies. The data analysis method used panel data regression. The results of this study indicate that managerial ability affect earnings management, managerial ownership can moderate the effect of managerial ability on earnings management, and institutional ownership is not able to moderate the effect of managerial ability on earnings management Indikator kinerja suatu perusahaan yang sering dijadikan dasar pengambilan keputusan adalah laba perusahaan yang dilaporkan dalam laporan laba rugi. Akan tetapi, investor sering tidak memperhatikan proses perusahaan dalam menghasilkan laba. Hal tersebut membuat manajer memiliki kesempatan untuk bertindak oportunis dengan cara melakukan manajemen laba. Penelitian ini bertujuan untuk menganalis pengaruh kecakapan manajerial terhadap manajemen laba, dan efek moderasi struktur kepemilikan terhadap hubungan antara kecakapan manajerial dan manajamen laba. Populasi dari penelitian ini sebanyak 10 perusahaan pada sub sektor farmasi yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2020. Metode analisis data yang digunakan adalah regresi data panel. Hasil dari penelitian ini menunjukkan bahwa kecakapan manajerial dapat mempengaruhi manajemen laba. Kepemilikan manajerial dapat memoderasi pengaruh kecakapan manajerial terhadap manajemen laba. Serta, adanya kepemilikan institusional tidak dapat memoderasi pengaruh kecakapan manajerial terhadap manajemen laba. 
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI KEHATI Tahun 2014-2018): Keywords: CSR, Disclosure; Profitability; Liquidity; Leverage Sugeng Firdausi; Wanda Amelia Prihandana
Jurnal Akuntansi Vol 10 No 2 (2022): AKUNESA (JANUARI 2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.629 KB) | DOI: 10.26740/akunesa.v10n2.p12-23

Abstract

CSR disclosure in an annual report or a separate report is a tool for management to communicate with stakeholders regarding information on corporate social responsibility that has been implemented. The purpose. of this research is to examine. the effect of profitability, liquidity, and leverage, simultaneously and partially on CSR disclosure. The .population of this study. are companies .listed in the SRI KEHATI stock index in. 2014-2018. The sampling. technique used was. purposive. sampling .method and the research sample was obtained as many as 22 companies. The  data  used  is  .secondary data in annual .reports. The. analytical method .used is. multiple linear regression. analysis .with SPSS 25 software. The results show that .profitability, liquidity, and .leverage simultaneously influence CSR disclosure. Partially, profitability and liquidity have no effect on CSR. disclosure. Meanwhile, leverage .has a partial effect on CSR .disclosure.