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PENGARUH EARNING POWER DAN DIVERSIFIKASI USAHA TERHADAP PRAKTIK MANAJEMEN LABA Elmi Elmi; Tatik Zulaika; Leliana Maria Angela
KOLONI Vol. 1 No. 4 (2022): DESEMBER 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.11 KB)

This study aims to determine the effect of earning power and business diversification on earnings management practices as measured by discretionary accruals. Population of this research are 35 non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Using the method purposive sampling obtained as many as 28 samples. Data analysis technique used multiple linear regression SPSS version 24. Multiple linear regression used to measure the strength of the relationship and the direction of independent variables to dependent variable. The results of the search showed that partially, earning power had a positive and significant effect to earnings management practices, while variables business diversification, had no significant to earnings management practices. Keywords: Earnings Management, Earning power and Business Diversification

Pengaruh Asean Corporate Governance Scorecard dan Struktur Kepemilikan Terhadap Asimetri Informasi Pada Perusahaan Kelompok Kompas 100 di Bursa Efek Indonesia Pormawati Siringo; Sri Yuni; Leliana Maria Angela
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

This research purposes is to analyze the influence of ASEAN Corporate Governance Scorecard (ACGS) and ownership structure as represented by managerial ownership (KM) and institutional ownership (KI) on information asymmetric. This research uses sample of Kompas 100 index in Indonesia Stock Exchange (IDX) during 2013-2017 period. Based on purposive sampling method, the total of research sample are 52 companies with 5 year observation. This research is a quantitative research using multiple regression dummy variable analysis method. In the practice, statistic test is preceded by classical assumption test. The result of research show that partially ACGS has effect on information asymmetric, managerial ownership has no effect on information asymmetric, institutional ownership has no effect on information asymmetric and simultaneously the effect of ACGS and ownership structure as represented by KM and KI have effect on information asymmetric.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Wardatul Janah; Tatik Zulaika; Leliana Maria Angela
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13706

Abstract. The purpose of this study was to analyze the effect of prudence, operating cycle, gender diversity and default risk partially and simultaneously on earnings quality. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020 with purposive sampling method. The sample of this study consisted of 125 companies with a total of 375 observations. The method used in this study was a statistical analysis method whose calculations were carried out using SPSS version 25. The statistical tests used were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, partial test (statistical t test), simultaneous test (statistical F test), and coefficient of determination test (R2). Based on the results of the partial test, prudence has a significant negative effect on earnings quality and operating cycle, and a significant positive effect on earnings quality. While gender diversity and default risk partially have no significant effect on earnings quality. Simultaneous test results show that prudence, operating cycle gender diversity and default risk together have a significant effect on earnings quality. Keywords: prudence, operating cycle, gender diversity, default risk, and earnings quality

PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP PERENCANAAN DAN PELAKSANAAN ANGGARAN DANA DESA DI KECAMATAN MENTAYA HULU KABUPATEN KOTAWARINGIN TIMUR Bahrujianor Bahrujianor; Mutmainah Mutmainah; Leliana Maria Angela
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The purpose in this research is to test the influence of government internal control system to the planning and implementation of Village Fund budget in Mentaya Hulu Sub-district, East Kotawarwants Regency both partially and simultaneously. The research method used to analyse this research is quantitative with a descriptive format that aims to describe, summarize the various conditions, situations or various variables present in the village apparatus. The population in this research is the entire village and sub-district apparatus consisting of 16 villages 1 village and 1 sub district with research samples as much as 189 respondents. the control environment significantly affects the implementation of village funds budget. Risk assessment is a significant impact on the budget planning of village funds. risk assessments have significant effect on the implementation of village budget funds

PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 Enricko Gustin Abel; Agus Satrya Wibowo; Leliana Maria Angela
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The purpose of this study is to determine the impact of profitability, leverage, institutional ownership, company size, and dividend policy on earnings management by measuring discretionary reserves. In agency theory, the problem of agency is caused by the opportunistic behavior of agents, that is, the behavior of corporate executives who maximize their own wealth as opposed to their principals. Managers are tempted to select and implement accounting methods that demonstrate quality of performance in order to receive bonuses from their clients. The method used by management is called profit management. This kind of research is empirical. Sampling technique with targeted sampling. Data collection techniques through documented methods. The survey is conducted by the Indonesia Stock Exchange. Sampling is a manufacturing company listed on the Indonesian Stock Exchange from 2013 to 2018. The data analysis technique used is bilinear regression analysis. Use discretionary provisioning data to measure profit management and return on investment (ROI) to measure profitability. Use Ratio (DPR). As a result, we found that the company's variable profitability, institutional ownership and size adversely affected profit management. Leverage variables and dividend policies are actively based on profit management

PENGARUH EARNING POWER DAN DIVERSIFIKASI USAHA TERHADAP PRAKTIK MANAJEMEN LABA Elmi Elmi; Tatik Zulaika; Leliana Maria Angela
KOLONI Vol. 1 No. 4 (2022): DESEMBER 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the effect of earning power and business diversification on earnings management practices as measured by discretionary accruals. Population of this research are 35 non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Using the method purposive sampling obtained as many as 28 samples. Data analysis technique used multiple linear regression SPSS version 24. Multiple linear regression used to measure the strength of the relationship and the direction of independent variables to dependent variable. The results of the search showed that partially, earning power had a positive and significant effect to earnings management practices, while variables business diversification, had no significant to earnings management practices. Keywords: Earnings Management, Earning power and Business Diversification

Pengaruh Voluntary Disclosure, Earnings Management Dan Family Ownership Terhadap Cost Of Debt (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021) Rahmiati Rahmiati; Deva Deva; Oktobria Y. Asi; Leliana Maria Angela; Christina Fransiska; Lamria Simamora
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i5.5663

Perusahaan manufaktur adalah perusahaan yang kegiatannya membeli bahan baku dan kemudian mengolah bahan baku tersebut dengan mengeluarkan biaya-biaya lainnya menjadi barang jadi yang siap untuk dijual. Dalam akuntansi, persediaan merupakan barang yang dimiliki perusahaan dengan tujuan untuk dijual, dan persediaan dibedakan menjadi tiga, yaitu persediaan yang saat ini banyak dilakukan oleh perusahaan, sehingga semakin banyak aktivitas yang dilakukan maka semakin banyak pula masalah yang akan dihadapi. Dengan rumusan masalah terkait mengetahui dan menganalisis pengaruh voluntary discretion, manajemen laba dan kepemilikan keluarga terhadap cost of debt pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode Penelitian Penelitian kuantitatif adalah pendekatan ilmiah yang memandang realitas dapat diklasifikasikan, konkrit, teramati dan terukur. Hubungan variabel bersifat sebab akibat dimana data penelitian berupa angka-angka dan analisisnya menggunakan statistik. Untuk penelitian kualitatif adalah data informasi yang berbentuk kalimat variabel, bukan dalam bentuk angka dan simbol angka. Hasil penelitian Hasil penelitian menunjukkan bahwa Valuntary Discelousure, Kepemilikan Keluarga dan Kepemilikan Keluarga memiliki pengaruh positif terhadap Cots Of Debt pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021 sehingga hipotesis keempat yang menyatakan bahwa Valuntary Disclosure, Kepemilikan Keluarga dan Kepemilikan Keluarga memiliki pengaruh negatif dan signifikan terhadap Cots Of Debt ditolak. Variabel Pengungkapan Sukarela, Kepemilikan Keluarga dan Manajemen Laba memiliki pengaruh positif dan signifikan terhadap Cost of Debt karena perusahaan yang menerbitkan sahamnya di pasar modal, karena informasi yang terdapat dalam pengungkapan tahunan akan dijadikan dasar bagi para pemakai laporan keuangan untuk menentukan keputusan yang bijak dan taktis.

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