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All Journal Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
FAIZA MUKLIS
Universitas Islam Negeri Sultan Syarif Kasim Riau
Economics, Econometrics & Finance

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STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN LEVERAGE FAIZA MUKLIS
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 2 (2016): Juli - Desember 2016
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v1i2.59

Abstract

The research theme is the financial and banking institutions. The purpose of this study is to empirically tests the association between ownership structure, firm size and leverage on earnings management in Indonesian listed company. Using a correlation method with observation from 2012 to 2013 foods and beverages firms we try to model the relationship between earnings management and these variables. Ownership concentration was used as proxy for ownership structure, total assets as a measure firm size, and discretionary accruals for earnings management. Modified Jones Model was used for calculation of discretionary accruals. The results indicate a significant negative relation between leverage and earning management. Hovever, ownership concentration and firm size were not significant. This findings suggest that there is a beneficial consequence of debt because the increased debt might reduce manager’s discretionary spending, and in turn, reduces accrual earnings management.
PERKEMBANGAN DAN TANTANGAN PASAR MODAL INDONESIA FAIZA MUKLIS
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 1 (2016): Januari - Juni 2016
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v1i1.25

Abstract

The capital market is one indicator of a country's economic progress. The existence of the Indonesian capital market began the establishment has undergone several ups and downs that can be seen from the JCI indicators fluctuated. It is as a result of globalization and economic integration that lead to the performance of the capital markets is highly dependent on the performance of the national economy, regional, and international. The greater role of local investors are needed to encourage the Indonesian capital market to make it more resistant to a variety of crises and shocks. The population of the Indonesian middle class that has grown relatively large, an opportunity that can be exploited to encourage them to engage inactive invest in capital markets. Meanwhile, some of the challenges in the development of capital markets must also be addressed among others, the limited types of securities traded, the rules for the protection of the rights of investors, the "game" in a stock transaction and is still a lack of public knowledge of the capital markets.
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