{"id":"https://openalex.org/W1120437277","doi":"https://doi.org/10.22146/jieb.6341","title":"PENGARUH STRUKTUR KEPEMILIKAN PUBLIK, PRAKTIK PENGELOLAAN PERUSAHAAN, JENIS INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP TINDAKAN PERATAAN LABA (STUDI EMPIRIS PADA INDUSTRI YANG LISTING DI BURSA EFEK JAKARTA)","display_name":"PENGARUH STRUKTUR KEPEMILIKAN PUBLIK, PRAKTIK PENGELOLAAN PERUSAHAAN, JENIS INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP TINDAKAN PERATAAN LABA (STUDI EMPIRIS PADA INDUSTRI YANG LISTING DI BURSA EFEK JAKARTA)","publication_year":2008,"publication_date":"2008-07-10","ids":{"openalex":"https://openalex.org/W1120437277","doi":"https://doi.org/10.22146/jieb.6341","mag":"1120437277"},"language":"id","primary_location":{"id":"pmh:oai:journal.ugm.ac.id:article/6341","doi":"https://doi.org/10.22146/jieb.6341","is_oa":true,"landing_page_url":"https://journal.ugm.ac.id/jieb/article/view/6341","pdf_url":"https://journal.ugm.ac.id/jieb/article/download/6341/21510","source":{"id":"https://openalex.org/S4306400190","display_name":"Journal of Indonesian Economy and Business (Universitas Gadjah Mada)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I165230279","host_organization_name":"Universitas Gadjah Mada","host_organization_lineage":["https://openalex.org/I165230279"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"2085-8272","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://journal.ugm.ac.id/jieb/article/download/6341/21510","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5091341508","display_name":"Herni Herni","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Herni Herni","raw_affiliation_strings":["Trisakti School of Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Trisakti School of Management","institution_ids":["https://openalex.org/I147337026"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5057648758","display_name":"Yulius Kurnia Susanto","orcid":"https://orcid.org/0000-0002-6466-2340","observed_orcids":["https://orcid.org/0000-0002-6466-2340"]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yulius Kurnia Susanto","raw_affiliation_strings":["Trisakti School of Management"],"raw_orcid":"https://orcid.org/0000-0002-6466-2340","affiliations":[{"raw_affiliation_string":"Trisakti School of Management","institution_ids":["https://openalex.org/I147337026"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I147337026"],"apc_list":null,"apc_paid":null,"fwci":1.4491,"has_fulltext":true,"cited_by_count":21,"citation_normalized_percentile":{"value":0.90934057,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"23","issue":"3","first_page":"302","last_page":"314"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.009999999776482582,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.652999997138977},{"id":"https://openalex.org/keywords/earnings-smoothing","display_name":"income smoothing","score":0.9610000252723694},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9509999752044678},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9570000171661377},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.7649999856948853},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9679999947547913},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8519999980926514},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9789999723434448},{"id":"https://openalex.org/keywords/financial-risk","display_name":"financial risk","score":0.9470000267028809},{"id":"https://openalex.org/keywords/industry-type","display_name":"industry type","score":0.8029999732971191},{"id":"https://openalex.org/keywords/jakarta-stock-exchange-listed-companies","display_name":"Jakarta Stock Exchange listed companies","score":0.734000027179718}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7669650316238403},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.665593147277832},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6598237752914429},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.6543828248977661},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6200576424598694},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6046127676963806},{"id":"https://openalex.org/C2779820595","wikidata":"https://www.wikidata.org/wiki/Q798505","display_name":"Listing (finance)","level":2,"score":0.5969077348709106},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5329853892326355},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.48305970430374146},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.41802647709846497},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.346957802772522},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2459704577922821},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:journal.ugm.ac.id:article/6341","doi":"https://doi.org/10.22146/jieb.6341","is_oa":true,"landing_page_url":"https://journal.ugm.ac.id/jieb/article/view/6341","pdf_url":"https://journal.ugm.ac.id/jieb/article/download/6341/21510","source":{"id":"https://openalex.org/S4306400190","display_name":"Journal of Indonesian Economy and Business (Universitas Gadjah Mada)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I165230279","host_organization_name":"Universitas Gadjah Mada","host_organization_lineage":["https://openalex.org/I165230279"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"2085-8272","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:jurnal.ugm.ac.id:article/6341","doi":"https://doi.org/10.22146/jieb.6341","is_oa":true,"landing_page_url":"http://journal.ugm.ac.id/jieb/article/view/6341","pdf_url":"http://journal.ugm.ac.id/jieb/article/view/6341","source":{"id":"https://openalex.org/S4306401517","display_name":"Jurnal Perlindungan Tanaman Indonesia (Universitas Gadjah Mada)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I165230279","host_organization_name":"Universitas Gadjah Mada","host_organization_lineage":["https://openalex.org/I165230279"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Indonesian Economy and Business; Vol 23, No 3 (2008): July; 302-314","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:ugm.ac.id:inherent/12742","doi":null,"is_oa":false,"landing_page_url":"http://i-lib.ugm.ac.id/jurnal/download.php?dataId=12742","pdf_url":null,"source":{"id":"https://openalex.org/S4377196601","display_name":"Gadjah Mada University Library (Gadjah Mada University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I165230279","host_organization_name":"Universitas Gadjah Mada","host_organization_lineage":["https://openalex.org/I165230279"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"mag:1120437277","doi":"https://doi.org/10.22146/jieb.6341","is_oa":true,"landing_page_url":"https://journal.ugm.ac.id/jieb/article/view/6341","pdf_url":null,"source":{"id":"https://openalex.org/S2736975137","display_name":"Journal of Indonesian Economy and Business","issn_l":"0215-2487","issn":["0215-2487","2085-8272","2338-5847"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310314959","host_organization_name":"Gadjah Mada University","host_organization_lineage":["https://openalex.org/P4310314959"],"host_organization_lineage_names":["Gadjah Mada University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of Indonesian Economy and Business","raw_type":null}],"best_oa_location":{"id":"pmh:oai:journal.ugm.ac.id:article/6341","doi":"https://doi.org/10.22146/jieb.6341","is_oa":true,"landing_page_url":"https://journal.ugm.ac.id/jieb/article/view/6341","pdf_url":"https://journal.ugm.ac.id/jieb/article/download/6341/21510","source":{"id":"https://openalex.org/S4306400190","display_name":"Journal of Indonesian Economy and Business (Universitas Gadjah Mada)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I165230279","host_organization_name":"Universitas Gadjah Mada","host_organization_lineage":["https://openalex.org/I165230279"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"2085-8272","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.7257999777793884},{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.4399999976158142}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1120437277.pdf","grobid_xml":"https://content.openalex.org/works/W1120437277.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7070175820","https://openalex.org/W2743782770","https://openalex.org/W3215458660","https://openalex.org/W3049375238","https://openalex.org/W2945966991","https://openalex.org/W3196979674","https://openalex.org/W2793128208","https://openalex.org/W2793459556","https://openalex.org/W1532659999","https://openalex.org/W2625383382"],"abstract_inverted_index":{"This":[0],"research":[1,66],"is":[2],"designed":[3],"to":[4],"examine":[5],"the":[6,93,117],"influence":[7,111,118],"of":[8,92,119],"company's":[9],"characteristics":[10],"on":[11,112,122],"income":[12,113,123],"smoothing":[13,114,124],"action":[14,115,125],"among":[15],"listing":[16],"companies":[17,53],"at":[18,54],"Jakarta":[19,55],"Stock":[20,56],"Exchange.The":[21],"factors":[22],"being":[23],"examined":[24],"were":[25,63,85],"public":[26,97],"ownership":[27,98],"structure,":[28,99],"corporate":[29,100],"governance":[30,40,101],"practice,":[31,102],"industrial":[32,103],"type,":[33,104],"firm":[34,105],"size,":[35,106],"profitability":[36,107],"and":[37,48,79,116],"financial":[38,120],"risk.Corporate":[39],"practice":[41],"namely":[42],"audit":[43,49],"quality,":[44],"independent":[45],"commissioner":[46],"board":[47],"committee.Eighty":[50],"one":[51],"listed":[52],"Exchange":[57],"selected":[58],"using":[59,82,87],"purposive":[60],"sampling":[61],"method":[62],"used":[64],"as":[65],"sample,":[67],"with":[68],"period":[69],"from":[70],"2002":[71],"until":[72],"2006.The":[73],"sample":[74],"was":[75,126],"classified":[76],"into":[77],"smoother":[78,81],"non":[80],"Eckel's":[83],"model.Data":[84],"analyzed":[86],"binary":[88],"logistic":[89],"regression.The":[90],"results":[91],"analysis":[94],"indicated":[95],"that":[96],"had":[108],"a":[109],"significant":[110],"risk":[121],"not":[127],"significant.":[128]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":3},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
