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All Journal International Journal of Economics, Business and Innovation Research
Wati Yaramah
Faculty of Economics and Business, University of Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinants Of Earnings Management In Industrial Sector Companies Listed On The Indonesian Stock Exchange Mohamad Zulman Hakim; Dhia Aufa Anshori; Wati Yaramah; Dewi Rachmania; Hesty Erviani Zulaecha; Ahmad Jayanih
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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Abstract

This research was conducted with the aim of empirically proving the effects of Profitability, Leverage, and Firm Size on Earnings Management. The variables in this study are measured by Return on Asset, Debt to Asset Ratio, Natural Total Asset Logarithm, and Stubben's Conditional Revenue Model. The population in this study used the industrial sector listed on the Indonesia Stock Exchange for the period 2019 – 2021. The sampling technique used a purposive sampling method with several sample criteria, resulting in 15 companies being sampled in this study. The data analysis method in this study uses panel data regression analysis. The results of this study indicate that Profitability has a negative effect on Earnings Management. Leverage has no effect on Earnings Management and Firm Size has no effect on Earnings Management.
Effect Of Profitabilitas, Liquidity, Laverage & Inventory Turnover On The Devisiation Of The Actual Growth Rate From Sustainable Growth Rate In Consumer Non Cylical Companies Mohamad Zulman Hakim; Anggi Novianti; Wati Yaramah; Triana Zuhrotun Aulia; Hutsna Dara Sarra; Eni Suharti
International Journal of Economics, Business and Innovation Research Vol. 2 No. 02 (2023): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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The purpose of this study was to determine the effect of return on assets, current ratio, debt to equity ratio and inventory turnover, on the deviation of the actual growth rate from the sustainable growth rate in non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX). The research period is 4 years, namely the period 2018 - 2021. The sampling technique uses a purposive sampling technique. The criteria set as 32 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange. The analytical method used is panel data regression analysis. The results showed that inventory turnover had a positive effect on the deviation of the actual growth rate from the sustainable growth rate, while the return on assets, the current ratio and debt to equity ratio were not significant for the deviation of the actual growth rate from the sustainable growth rate. The stages of data analysis carried out in this study used the eviews version 10 application program.
Co-Authors Ahmad Jayanih Anggi Novianti Dewi Rachmania Dhia Aufa Anshori Eni Suharti Hesty Erviani Zulaecha Hutsna Dara Sarra Mohamad Zulman Hakim Triana Zuhrotun Aulia