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All Journal Jurnal Manajemen Atma Jaya Jurnal Akuntansi
Hasan Salim, Hasan
Universitas Katolik Indonesia Atma Jaya Jakarta
Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH MANAJEMEN LABA TERHADAP PROFITABILITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI: STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Salim, Hasan
Jurnal Manajemen Vol 12, No 1 (2015): Jurnal Manajemen
Publisher : Jurnal Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.457 KB)

Abstract

The aims of this study is to analyze the effect of earning management on the profitability of the company moderated by good corporate governance. The measurement method of earning management employed is discretionary revenue  approach that applies the method of conditional revenue developed by Stubben (2010). Good corporate governance is measured by frequency of audit committee meetings. Company’s profitability is measured by using Return on Assets ratio (ROA). The total sample for this study are 70 manufacturing firms listed in Indonesia Stock Exchange from 2010-2012. The method used for data analysis is multiple regression. The result of this study shows that earning management influences company’s profitability. Moreover, good corporate governance is the moderator of the relationship between earning management and company’s profitability. Keywords: good corporate governance, earning management, conditional revenue model,  audit committee, profitability
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 Zarlia, Jessika; Salim, Hasan
Jurnal Manajemen Vol 11, No 2 (2014): Jurnal Manajemen
Publisher : Jurnal Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.976 KB)

Abstract

This research aims to get empirical evidence about Corporate Social Responsibility (CSR) and profitability that influence firm value in simultan and partial. The exposure of CSR is measured based on Sustainability Reporting Guidelines (SRG) that is published by Global Reporting Initiative (GRI). Profitability is measured by Return on Assets (ROA). Firm value is measured by Tobin’s Q ratio. This research takes 64 manufacturing company that is listed at Bursa Efek Indonesia (BEI) 2013 from purposive sampling method. This research use multiple regression analysis. The result indicates that there is a positive influence of CSR and profitability to firm value in simultan and partial.                                                                                      Keywords: Corporate Social Responsibility, profitability, and  firm value.
PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Mandaika, Yusi; Salim, Hasan
Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.883 KB) | DOI: 10.25170/jara.v8i2.18

Abstract

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.  
ANALISIS PENGARUH MANAJEMEN LABA TERHADAP PROFITABILITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI: STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Salim, Hasan
Jurnal Manajemen Vol 12 No 1 (2015): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.457 KB)

Abstract

The aims of this study is to analyze the effect of earning management on the profitability of the company moderated by good corporate governance. The measurement method of earning management employed is discretionary revenue  approach that applies the method of conditional revenue developed by Stubben (2010). Good corporate governance is measured by frequency of audit committee meetings. Company’s profitability is measured by using Return on Assets ratio (ROA). The total sample for this study are 70 manufacturing firms listed in Indonesia Stock Exchange from 2010-2012. The method used for data analysis is multiple regression. The result of this study shows that earning management influences company’s profitability. Moreover, good corporate governance is the moderator of the relationship between earning management and company’s profitability.
PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Mandaika, Yusi; Salim, Hasan
Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.883 KB) | DOI: 10.25170/jara.v8i2.18

Abstract

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.  
Co-Authors Jessika Zarlia, Jessika Yusi Mandaika, Yusi