Managers Of Manufacturing Companies Research Articles

Pengaruh Ukuran Perusahaan, Leverage, dan Kepemilikan Manajerial Terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2018 - 2022)

This research aims to test and analyze partially and simultaneously the influence of company size, leverage and managerial ownership on earnings management in manufacturing companies in the food and beverage sub-sector listed on the BEI for the period 2018 – 2022. The type of research used is quantitative research and empirical approaches. The population in this research is all food and beverage sub-sector manufacturing companies listed on the BEI. Sampling used a purposive sampling technique. The data collection technique in this research uses secondary data. From the results of this test it can be concluded that partially Company Size has no effect and is not significant on Profit Management, Leverage has no effect and is not significant on Profit Management, and Managerial Ownership has no effect and is not significant on Profit Management. Meanwhile, simultaneously Company Size, Leverage and Managerial Ownership have no effect and are not significant on Profit Management in Food and Beverage Sub-Sector Manufacturing Companies listed on the BEI for the 2018 - 2022 period.

The Analysis of Financial Ratios, Good Corporate Governance, Reward, and Asymmetric Information in Earnings Management of Manufacturing Companies in Indonesia

The Analysis of Financial Ratios, Good Corporate Governance, Reward, and Asymmetric Information in Earnings Management of Manufacturing Companies in Indonesia

The Determinants of Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange

Profit control is an important issue in corporate governance arising from the conflict of interest between owners and managers. Weak supervision can facilitate earnings management practices by managers. This study aims to empirically examine the effect of firm size, institutional ownership, independent commissioners, the board of directors, and the audit committee on earnings management. Using the purposive sampling method, 42 manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023 were selected as samples. Data analysis includes classical assumption test, model goodness test, and multiple linear regression analysis. The results showed that independent commissioners, board of directors, and institutional ownership had no significant effect on earnings management. In contrast, firm size and audit committee characteristics have a negative effect on earnings management. The findings conclude that corporate governance mechanisms have diverse roles in controlling earnings management practices. This study suggests strengthening the role of the audit committee and increasing transparency in large companies to mitigate earnings management. The implications of this study emphasize the importance of evaluating and improving corporate governance mechanisms to improve the quality of financial reporting

The Effect of Corporate Governance Mechanisms on Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange

Earnings management is an action taken from the choice of several accounting policies that exist in the company to achieve certain goals. The corporate governance mechanism is a good governance system as a system that regulates the relationship between the role of the board of commissioners, the role of directors, shareholders and other stakeholders. One of the world's failures to create a healthy, clean and responsible business life is earnings management. This study aims to find out more about earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is explanatory . The research population is Manufacturing companies listed on the Indonesia Stock Exchange as many as 296 companies. The results of the study are the independence of the board of commissioners, managerial ownership, institutional ownership and audit committee competence have a negative effect on earnings management.

The Effect of Audit Committee and Audit Quality on Earnings Management in Manufacturing Companies in Bei

This study aims to further explore the impact of audit quality and the presence of an audit committee on earnings management practices in manufacturing companies. Over the period of 2019 to 2022, this study focuses on analyzing the trading of manufacturing companies in the sub-sectors of basic and chemical industry, ceramics and porcelain glass, metals and the like, plastics and packaging, and pulp and paper listed on the Indonesia Stock Exchange. Quantitative methods were used by analyzing the annual financial reports of seven different companies, which resulted in 20 separate data sets. In the analysis, the study utilized various statistical tools, including descriptive tests, classical assumptions, multiple linear regression, and hypothesis testing all run through SPSS software. The results of this study indicate that audit committee has no effect on earnings management and audit quality has a significant effect on earnings management.

The Effect Of Managerial Ownership, Independent Commissioner, And Tax Planning On Profit Management In Manufacturing Companies Listed On Indonesia Stock Exchange 2020-2022

Profit management is an attempt by management to manipulate information so that it does not reflect reality. The purpose of earnings management is to provide information in the form of financial statements that have been manipulated through various efforts to bring produce the financial statements desired by management, in order to provide stakeholders and potential investors with an overview of management's performance in terms of generating company profits. Several factors are considered to influence profit management, namely managerial ownership, independent commissioners and tax planning. The purpose of this research is to analyse the influence between managerial ownership, independent commissioners and tax planning on profit management in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The type of research used is quantitative research, with a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used was purposive sampling technique. The results showed that managerial ownership variable had a negative effect on profit management, independent commissioner variable had no significant effect on profit management, tax planning variable had a positive effect on profit management, and managerial ownership, independent commissioners and tax planning simultaneously affected profit management.

Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Bursa Efek Indonesia

The purpose of this study is so determine the effect of Profitability, Company Size and Managerial Ownership on Earnings Management in Manufacturing Companies Listed on Indonesia Stock Exchange Period 2018 – 2019. This sample selection using purposive sampling method. Base on predetermined criteria, 38 companies was obtained so that the observation data amounted to 76. The data analysis techniques use were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of this study indicate that partially Profitability and Company Size have no significant effect on Earnings Management whereas Managerial Ownership has a significant effect on Earnings Management. Simultaneously, Profitability, Company Size and Managerial Ownership have a significant effect on Earnings Management.

PENGARUH KEAHLIAN KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI DAN PENGENDALIAN INTERNAL TERHADAP MANAJEMEN LABA

This research was conducted with the aim of knowing the effect of the Expertise of the Audit Committee, Special Industry Auditors, and Internal Control on Earnings Management in Manufacturing Companies listed on the IDX for the period 2016 – 2018. The independent variables are Audit Committee Expertise, Industry Specific Auditors, and Internal Control and the dependent variable is Earnings Management. The data analysis method uses linear regression analysis using the IBM SPSS Statistics 25 program. The data used is taken from secondary data originating from annual reports and financial reports with a sample selection procedure using a purposive sampling method with a total sample of 207 observational data consisting of 69 companies. Data analysis used is descriptive statistical analysis, classic assumption test, compatibility test, and hypothesis testing. The results of this study reveal that the expertise of the Audit Committee and Industry Specific Auditors has no effect on Earnings Management and Internal Control has an impact on Earnings Management.
 

The Effect of Audit Quality, Good Corporate Governance and Deferred Tax Expenses on Profit Management in Manufacturing Companies 2019-2021

These findings examine how deferred tax costs, audit quality, and The company's leadership procedure affects the profit managed in manufacturing companies in IDX during 2019 to 2021. Regression method Linear is needed as a quantitative approach as well as secondary data. By era 2019–2021, there were 51 business actors in the consumer goods industry sector. Retrieved 31 Companies are collected through a purposive sampling approach, which involves a number of criteria and determination of the state of the sample. Thus producing, The conclusion is audit quality, institutional ownership, and deferred tax costs has no impact on earning management. While the independent commissioner gave Impact on earning management.

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, PROFITABILITY, LEVERAGE AND AUDIT QUALITY ON PROFIT MANAGEMENT IMPLEMENTATION

This study examines and presents models of the Influence of Good Corporate Governance , Profitability, Leverage and Audit Quality on the Implementation of Earnings Management in Manufacturing Companies Listed on the IDX for the 2015 – 2019 period. The purpose of this study is to determine the partial and simultaneous effect of variables Good Corporate Governance , Profitability, Leverage and Audit Quality on the implementation of earnings management in manufacturing companies listed on the IDX for the 2015-2019 period . The novelty of this study is the simultaneous influence of the four independent variables namely Good Corporate Governance , Profitability, Leverage and Audit Quality on the implementation of earnings management in manufacturing companies listed on the IDX for the 2015-2019 period. The type of research used is descriptive quantitative using multiple regression analysis as a technique for analyzing the research sample data. The results of this study are that there is a partial and simultaneous influence between the Good Corporate Governance , Profitability, Leverage and Audit Quality variables on the implementation of earnings management in manufacturing companies listed on the IDX for the 2015-2019 period. KEYWORDS: Good Corporate Governance , Profitability, Leverage , Audit Quality, Earnings Management

The Effect of Profitability and Leverage on Profit Management in Manufacturing Companies Listed on the Indonesia Stock Exchange

Financial statements are information that describes the condition of the company and can be used as an illustration of the company's performance. This condition will motivate company managers of certain strategies to generate profits that are in line with investor expectations. Profit management in practice can occur agency conflicts depicted in agency theori. Profit management practices can affect the reasonableness of the presentation of financial statements that can mislead users when they should be useful to users. This study aims to determine the effect of profitability and partial leverage on profit management in manufacturing companies on the Indonesia Stock Exchange. The analysis method used is multiple linear regression analysis with the help of SPSS version 22.0. The observation period carried out is 4 years, namely 2016 to 2019. The results show that partially profitability has a positive effect on profit management in manufacturing companies listed on the Indonesia Stock Exchange. Leverage has an insignificant positive effect on profit management in manufacturing companies listed on the Indonesia Stock Exchange

Markov Chain and Inventory Management of Manufacturing Companies in Nigeria

The inability to adapt and accept the deployment of new technologies in solving inventory-related problems have been some of the challenges manufacturing companies face in Nigeria. Some studies have suggested that the use of the Markov chain is capable of improving inventory management, however, the capabilities and effectiveness of the Markov chain in enhancing inventory management in manufacturing companies remain quite unclear. This study reviewed the Markov chain and inventory management of manufacturing companies as used in prior studies. The study adopted an exploratory research design in reviewing prior studies using relevant materials from journals, periodicals and relevant documented materials. The study through the review observed that the Markov chain has the ability to improve inventory management in manufacturing companies. The study also recommended that managers in manufacturing companies should improve their inventory management and manufacturing operations by adopting quantitative and scientifically aided decision-making modelling for their inventory management systems, such as linear programming, stochastic programming, mixed integer programming, genetic algorithms and the Markov chain decision-making processes.

Influence of Profitability, Liquidity, Leverage and Company Size on Earnings Management

This study aims to analyze and estimate the effect of Profitability, Liquidity, Leverage and Company Size on Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2014-2018. The sample selection technique used purposive sampling and obtained as many as 48 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used panel regression analysis using Eviews 10.0.
 Based on the results of the first hypothesis test, the partial regression results explain that profitability has a significant effect on Earnings Management. The second hypothesis from the regression results partially explains that Liquidity has no effect on Earnings Management. The third hypothesis from the regression results partially explains that Leverage has a significant effect on Earnings Management. The fourth hypothesis from the regression results partially explains that firm size has a significant effect on earnings management. And the fifth hypothesis from the regression results simultaneously explains Profitability, Liquidity, Leverage and Company Size together have a significant effect on Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2014-2018.

Analysis of the Impact of Managerial Ownership, Institutional Ownership, Firm Size, Leverage, Profitability and Sales Growth Toward Earnings Management in Manufacturing Companies Listed on IDX in the 2015-2019 Period

The phenomenon of earnings management is very interesting to research because it can provide an overview of the behavior of managers in reporting their business activities in a certain period, namely the emergence of earnings management caused by managers by manipulating company profits to be higher, lower, or always the same for several periods. Certain motivations encourage them to manage or manage financial data, especially reported earnings. This study aims to analyze a model regarding the effect of Managerial Ownership, Institutional Ownership, Firm Size, Profitability (ROA), Leverage (DER), and Sales Growth toward Earnings Management in Manufacturing Companies listed on the IDX in the 2015-2019 period. The type of non-probability sampling used in this study is purposive sampling because the sampling technique is based on certain considerations. Certain considerations in determining the sample or respondent in this study are manufacturing companies that are consistently listed on the IDX website during the 2015-2019 period and companies that have managerial and institutional share ownership data respectively during the observation period. The number of samples (N) used was 285 data obtained from 57 manufacturing companies with a 5year study period. The result of the study concludes that Managerial Ownership, Institutional Ownership, Company Size, and Leverage (DER) do not affect Earnings Management. Meanwhile, Profitability (ROE) and Sales Growth have a significant positive effect on Earning Management.

Combining Time and Physical Workload Analysis on Cold Press Working Group for Operator Management in Manufacturing Company

Efficiency improvement in manufacturing company is essential to ensure the cycle of continuous improvement. Prior decision was reducing 6 operators in the cold press team work into 5 workers. Thus significant changes, of course, would resulted in the change of the workload experienced by each operator. The research objective in this study is validating from the productivity of the reduction conducted by measuring the workload with combining Full Time Equivalent (FTE) and Cardiovascular Load Percentage (%CVL). The result states that there are differences in measurement results workload from both methods. Based on the FTE method, all Cold Press operator’s workload has an index in average of 1.4128 with all was above 1.28 indicating the “Overload” condition. On the other hand, based on the physical workload method obtained that % CVL in average was 8.272% with all operator was below 30% which indicates the workload of all Cold Press operators were in a not experiencing fatigue category. Keywords: Workload, FTE, %CVL, productivity, Physical Workload.

PENGUNGKAPAN SOSIAL, DIVERSIFIKASI PERUSAHAAN, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI

Penelitian ini bertujuan untuk mengetahui pengaruh Pengungkapan Sosial, Diversifikasi Perusahaan dan Kompensasi Bonus baik secara bersama sama (Simultan) maupun individu (Parsial) terhadap terhadap Manajemen Laba pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Data dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan dan Laporan Tahunan perusahaan dalam Indonesia Stock Exchange (IDX). Populasi dalam peneltian ini yaitu perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012– 2014 yaitu sebanyak 141 tiap tahunnya dengan pengambilan sampel secara purposive sampling dan diperoleh sampel sebanyak 33 perusahaan tiap tahunnya. Metode analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis regresi linier berganda guna menguji hipotesis yang ada dengan menggunakan program SPSS versi 16. Dari hasil penelitian menunjukkan bahwa tidak semua variabel bebas yang digunakan dalam penelitian ini memiliki pengaruh signifikan terhadap Manajemen LabaThis study aims to determine the effect of Social Disclosure, Corporate Diversification and Compensation Bonuses both together (simultaneous) or individually (Partial) against the Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2012-2014. The data in this research is secondary data obtained from the financial statements and the Annual Report of companies in Indonesia Stock Exchange (IDX). The population in this research is manufacturing companies listed in Indonesia Stock Exchange in the year 2012-2014 as many as 141 each year with sampling purposive sampling and obtained a sample of 33 companies each year. Methods of data analysis used in this study were using multiple linear regression analysis to test hypotheses using SPSS version 16. The results showed that not all independent variables used in this study had a significant influence on Earnings Management.

Improving the Sustainability and Effectiveness of the Inventory Management in Manufacturing Company

The aim of the project was to optimize the company's inventory management and to suggest measures to minimize inventory and costs and maximize production in an effective and sustainable way. The effectiveness and sustainability of the logistics processes was focused on streamlining of inventory management through the actualization and improvement of existing system Kanban. In the context of sustainable development we propose the Kanban method because its principles are to eliminate waste and to ensure employees satisfied. In the centre of attention is the employee and the company should care for its satisfaction by means of enhancement of workplaces. The objective of this paper is to present characteristics of the Kanban method in theory and practice; it addresses actualization and improvement of the Kanban system and recommendations for future sustainable Kanban system. The work is a part of KEGA project No. 037STU-4/2012 -Implementation of the subject “Sustainable Corporate SocialEntrepreneurship” into the study program Industrial management in the second degree at the MTF STU Trnava.and submitted project VEGA No.č.1/0510/15Sustainable strategic management vs. sustainable corporate social responsibility vs. integrated managementsystem of strategic business units.

International Key Account Management in Manufacturing Companies: An Exploratory Approach of Situative Differentiation

ABSTRACT Purpose: The purpose of this article is to develop a framework that differentiates situations of industrial companies to set up different international key account management (IKAM) programs. Methodology/Approach: The article is based on literature review, qualitative interviews, and a written survey among manufacturing companies. A combined factor and cluster analysis is used to identify the different situations, which we analyze in detail. Findings/Research Implications: Complexity of the company in the international arena and complexity of the products and services offered internationally are used to differentiate four situations: simple product and service supplier, complex product and service supplier, simple capital equipment and system supplier, and complex capital equipment and system supplier. Their IKAM approaches should be different concerning the dimensions of IKAM programs that can be described as strategy, solution, people, management, and screening. Three situations are identified empirically. Based on the description of the clusters, we define different setups for IKAM programs. Practical Implications: While earlier key account managers would intuitively handle their clients, today it is far more important to understand IKAM as a strategic concept for the entire company. It is therefore necessary to have an orientation framework that fits best to a company's situation. Such a framework is presented and should help to professionalize IKAM in practice. Originality/Value/Contribution: This article offers the first approach to differentiating companies' situations. This is a substantial contribution to the research in the field of IKAM because it offers a suggestion on how the existing concepts can be improved by tuning them according to different situations of business-to-business companies.

Qualities of top management: comparisons of European manufacturers

A European‐wide survey of 957 top managers of manufacturing companies spread across eight countries identifies considerable differences on five key dimensions: job satisfaction, orientation to discipline, general management orientation, team orientation and organizational orientation. Further identifies that French, Australian, Finnish and Irish manufacturers report the greatest number of concerns requiring attention. British, German and Swedish manufacturers report the least number of concerns needing improvement. Particular management and organizational development initiatives are identified as vehicles for improvement. Attention is paid as to which developmental approaches are better suited to meet the needs of manufacturers from particular countries.