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All Journal Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Akuntansi: Jurnal Riset Ilmu Akuntansi
Reni Yendrawati
Universitas Islam Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : JDM (Jurnal Dinamika Manajemen)

 1 
THE EFFECT OF COMPANY DIVERSIFICATION TOWARDS EARNING MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP Kusumaningtyas, Ratih; Yendrawati, Reni
Jurnal Dinamika Manajemen Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4305

Abstract

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the company’s growth (growth) and leverage have no significant effect on earnings management.
RELEVANSI NILAI INFORMASI LABA DAN ARUS KAS TERHADAP HARGA SAHAM Yendrawati, Reni; Pratiwi, Ratna Sari Indah
Jurnal Dinamika Manajemen Vol 5, No 2 (2014): September 2014 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i2.3658

Abstract

Penelitian ini bertujuan untuk menguji relevansi nilai laba atau arus kas terhadap hargasaham dalam tahap siklus hidup yang berbeda. Siklus hidup perusahaan terdiri dari  empat tahap: start up, growth, mature dan decline. Penelitian ini menggunakan data sekunder pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2010-2012. Sampel yang digunakan dalam penelitian ini adalah 77 perusahaan dari industri manufaktur. Metode yang digunakan dalam pemilihan objek dalam penelitian ini adalah purposive sampling. Model analisis yang digunakan adalah analisis regresi berganda. Hasilnya membuktikan bahwa baik pada tahap growth, mature maupun laba lebih memiliki relevansi nilai dari pada arus kas terhadap harga saham. Penelitian ini tidak dapat menganalisis untuk tahap start-up, karena keterbatasan data sampel.The objective of the study was to test the relevance of profit value and cash flow toward the share price in different life cycle stages. The corporate life cycle consists of four stages: start up, growth, mature, and decline stage. This study used secondary data on the companies listed on the Indonesian Stock Exchange in the period of 2010-2012. The samples of this study were 77 companies from manufacture industries. It was a purposive sampling. The data were analyzed by multiple regression analysis using SPSS 17. The results showed that in the mature stage, the analysis accepted the hypothesis that net income are more value relevance than cash flow toward the share price. However, in the growth stage  and decline stage, the analysis rejected the hypothesis. This research did not analyze the start-up stage because of the sample data limitation.
Relevansi Nilai Informasi Laba dan Arus Kas terhadap Harga Saham Yendrawati, Reni; Pratiwi, Ratna Sari Indah
JDM (Jurnal Dinamika Manajemen) Vol 5, No 2 (2014): September 2014 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i2.3658

Abstract

The objective of the study was to test the relevance of profit value and cash flow toward the share price in different life cycle stages. The corporate life cycle consists of four stages: start up, growth, mature, and decline stage. This study used secondary data on the companies listed on the Indonesian Stock Exchange in the period of 2010-2012. The samples of this study were 77 companies from manufacture industries. It was a purposive sampling. The data were analyzed by multiple regression analysis using SPSS 17. The results showed that in the mature stage, the analysis accepted the hypothesis that net income are more value relevance than cash flow toward the share price. However, in the growth stage and decline stage, the analysis rejected the hypothesis. This research did not analyze the start-up stage because of the sample data limitation.
The Effect of Company Diversification towards Earning Management Moderated by Managerial Ownership Kusumaningtyas, Ratih; Yendrawati, Reni
JDM (Jurnal Dinamika Manajemen) Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4305

Abstract

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the companys growth (growth) and leverage have no significant effect on earnings management.
Co-Authors Erin Febriana Asy’ari Gaby Marcellia, Gaby Ratih Kusumaningtyas, Ratih Ratna Sari Indah Pratiwi Tarusnawati, Lalitya Reni Wildan Said