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All Journal MEDIA BISNIS CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) E-Jurnal Akuntansi TSM
Siahaan, Magda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : E-Jurnal Akuntansi TSM

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EARNING MANAGEMENT IN MANUFACTURING COMPANIES IS INFLUENCED BY COMPANY CHARACTERISTICS AND AUDIT ELEMENTS Khairani, Munisha; Siahaan, Magda
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2536

Abstract

This study seeks empirical evidence regarding the effect of growth opportunities, leverage, fixed asset turnover, profitability, company size, company age, audit quality, audit independence, and audit committee on earnings management. This study uses the reporting of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The research sample consisted of 309 data, which were selected as the final sample using purposive sampling. This study uses multiple regression analysis with the SPSS program to test the relationship between independent and dependent variables. The results of this study indicate that the variables of growth opportunity, profitability, and audit quality affect earnings management. While the variables of leverage, fixed asset turnover, company size, company age, audit independence, and audit committee do not affect earnings management.
INCOME SMOOTHING PRACTICE ON MANUFACTURING COMPANIES IN INDONESIA Stewart, Stewart; Siahaan, Magda
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2537

Abstract

This study seeks empirical evidence regarding the influence of profitability, company size, financial leverage, stock price, cash holding, dividend payout ratio, and audit committee. This study uses data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample amounted to 129, obtained by the purposive sampling method. The hypothesis of this study was carried out using binary logistic analysis. The study's results for profitability, cash holding, stock price, and financial leverage show that they do not influence income smoothing practices. Apart from the variables above, the dividend payout ratio and audit committee positively affect income smoothing practices. In contrast, company size hurts income-smoothing practices. The positive influence states that the greater the dividend payout ratio and audit committee, the greater the influence of company management to carry out income smoothing practices, while for the negative influence, the larger the company's size, the lower the income smoothing practices in the company will be.
Co-Authors Ananda, Priscila Della Gianchiara, Clearesta Khairani, Munisha Lase, Hofandrik Nauli, Theonino David Pradipta, Arya Rakhmawati, Anita Siahaan, Bonar Paul Stewart, Stewart Winarta, Nigel Hans