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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Prosiding Amal Insani Foundation
Erlina Sari Pohan
Universitas Al-Khairiyah
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Pengaruh Ukuran Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2019 Deasy Femayona Devi; Erlina Sari Pohan; Abellia Nurelvini
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 2 (2022): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v1i2.745

Abstract

This study aims to examine and analyze the effect of Company Size and Audit Quality on Earnings Management. The independent variables are company size and audit quality by measuring the KAP size and auditor’s opinion while the dependent variable is earnings management. The object of research in this study is the manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2019. The population of this study were 13 manufacturing companies that listed on the Indonesia Stock Exchange in 2017 - 2019. The research sample was selected using the method purposive sampling with certain criteria and obtained as many as 10 companies that meet the criteria. The analytical method used is multiple regression analysis. The results of the analysis show that the size of the company has no effect on earnings management because it has a t count of 0.015 which is smaller than the t table of 1.706 with a significance value of 0.988 which is greater than 0.05. The size of the KAP has no effect on earnings management because it has a t count of - 0.663 which is smaller than the t table of 1.706 with a significance value of 0.513 which is greater than 0.05. The auditor's opinion has no effect on earnings management because it has a t count of -0.352 which is smaller than the t table of 1.706 with a significance value of 0.727, which is greater than 0.05.
Pengaruh Sustainability Report Terhadap Kinerja Perusahaan Non Keuangan Sunatun Sunatun; Annisa Hafifah Latifah; Rizka Kurniawati; Erlina Sari Pohan
Prosiding Amal Insani Foundation Vol. 2 (2023)
Publisher : Amal Insani Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56721/prosalif.v2.2023.42

Abstract

The purpose of this study is to determine the effect of the disclosure of the sustainability report on the economic dimension of the company’s performance as proxied by Return On Asset (ROA), to determine the effect of the disclosure of the environmental dimension of the sustainability report to the company’s performance(ROA), to determine the effect of the disclosure of the social dimension of the sustainability report to the company’s performance(ROA), to determine the effect of the disclosure of the sustainability report to the dimensions of the economy, the environment, and the social simultaneously on the company’s performance(ROA) in non-financial companies listed on the Indonesian Stock Exchange in 2015-2019. The method used in this research is a quantitative method, while the type of data is secondary data. The population in this study were non-financial companies listed on the Indonesian Stock Exchange in 2015-2019, the sample used is 11 companies out of 575 companies. Data was processed using SPSS v.23. The result of the study show that partially the disclosure of the sustainability report of the economic dimension has a significant postive effect on the company’s performance, partially the disclosure of the environmental dimension of the sustainability report has no significant effect on the company’s performance, partially the disclosure of the sustainability report of the social dimension has a significant negative effect on the company’s performance. Simultaneously, the disclosure of the sustainability report of the economic, environmental, and social dimensions has a significant positive effect on the company’s performance.
PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN OPINI AUDIT TERHADAP MANAJEMEN LABA Erlina Sari Pohan; Teddy Aprilliadi; Abellia Nurelvini
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.193

Abstract

This study aims to examine whether there is an influence of firm size, size of the Public Accounting Firm (KAP) and auditor's opinion on earnings management activities in chemical sub-sector companies. The population in this study are chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The number of samples in this study were 10 companies with the sampling technique using purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. Methods of data analysis using linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that the variable firm size, size of the Public Accounting Firm (KAP) and auditor opinion have no effect on earnings management
Co-Authors Abellia Nurelvini Annisa Hafifah Latifah Deasy Femayona Devi Rizka Kurniawati Sunatun Sunatun Teddy Aprilliadi