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Journal articles on the topic 'Earnings management'
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Johanes Simamora, Alex. "EARNINGS MANAGEMENT AND FUTURE EARNINGS." Jurnal Akuntansi dan Keuangan Indonesia 16, no. 2 (December 31, 2019): 141–64. http://dx.doi.org/10.21002/jaki.2019.08.
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Abstract This research is aimed to examine the moderating effect of the cost of earnings management on the relationship between earnings management and future earnings. Research samples are manufacture companies listed in Indonesia Stock Exchange 2013-2015. The cost of accruals earnings management is auditor quality, while the costs of real earnings management are the market share and financial health. Based on the fixed effect regression test, auditor quality strengthens the positive effect of accruals earnings management on future performance, while market share and financial health weaken the negative effect of real earnings management on future earnings. It indicates that in the context of efficient contracting, high quality auditor provide better signal for earnings prediction compared to the low quality auditor. In addition, higher market share and higher financial health limit opportunistic real earnings management to reduce future earnings.
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Surifah. "The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management." Corporate Ownership and Control 13, no. 1 (2015): 917–35. http://dx.doi.org/10.22495/cocv13i1c8p10.
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This research investigates the relationship between corporate governance and preference of earnings management selected by Indonesian banking controlling shareholders. This study uses all banks listed on Indonesian Stock Exchange from 2006 until 2011 as samples. The result shows higher real earning managements and lower accruals discretionary in family-controlled banks and private institution compared to government-controlled banks. Government-controlled banks prefer accrual-based earnings management and real activity-based earnings management through operating cash flow. In the other hand, family-controlled banks and private institutions prefer real earnings management through interest expense and discretionary expenses. Foreign-controlled- banks choose earnings management through discretionary expenses. The implementation of corporate governance in Indonesia banking is high and giving negative impacts both to accrual and real-based earnings management. Concentrated ownership gives positive influences toward the accrual earning management and real earning management through discretionary expenses. The bank size has a positive and significant influence on accrual earnings management, yet its effect is negative and significant on real earning management through interest expenses. The findings contribute to the development of financial accounting literatures because there are small numbers of previous research on accrual discretionary on family-owned companies. Company does not indicate the increase of earnings quality, but it is indeed indicating that controlling family pays more attention on choosing the real activity-based earnings management to cover the expropriation. Accrual discretionary-based earnings management is intra-period reversely thus it cannot cover the permanent expropriation of controlling owners. The research also contributes to the studies of real-based earnings management measurement in banking system which has not been become a concern of research on previous studies.
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Delkhosh, Mohammad, and Mohammad Sadeghi. "The effect of accounting conservatism and earn-ings management on earnings quality." International Journal of Accounting and Economics Studies 5, no. 2 (November 7, 2017): 157. http://dx.doi.org/10.14419/ijaes.v5i2.8454.
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The net income has been always one of the important issues that had always been a favorite among financial statement's user, and the quality and management of it have always been the focus of attention of investors and creditors. The purpose of this study is to investigate the role of conservatism and earning management in earning quality. For this purpose, the Givoly and Hayn (2000) index were used as conservative measurement criteria and the modified Jones model (1995) was used as a measure of earning's management measurement, and the Dechow and Dichev (2002) index were used as a measure of the quality of earning (earnings sustainability) of the company. The statistical population of this study is 123 companies that listed on Tehran Stock Exchange between 2009 and 2014. For testing the research hypothesis a multivariate regression analysis was used. The results of the research indicate a significant negative (invert) relation between accounting conservatism and earning's management on the quality of earnings.
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Lim, Setiadi Alim. "Studi Earning Management Dari Waktu Ke Waktu." BIP's JURNAL BISNIS PERSPEKTIF 4, no. 1 (January 31, 2012): 90–125. http://dx.doi.org/10.37477/bip.v4i1.146.
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Prior studies suggests that earnings management can be distinguished on beneficial earning management or efficient earning management and opportunistic earning management. Although there is a positive motivation of earning management activity, that is the attempt manager to convey private information to shareholders and debtholders in order to reduce the informationgap that occurs in asymmetric information (beneficial or efficient earnings management , but the overall motivation of earnings management tends to be viewed negatively and is triggered by the interests of managers to maximize the interests of himself or the interests of business entities in order to maintain the market price of the stock at a specified value or the particular provisions ofa contract that is likely to prejudice the interests of external users of financial statements (opportunistic earnings management). Various manipulations of accounting scandals such as the case of Enron, WorldCom and others have influenced the way the public thinks, so begin to form the opinion that all the earnings management activities is a negative activity intended to defraud and must be fought. Earnings management can be performed with accrual oraccounting earnings management and real earnings management. Accrual or accounting earnings management have only a consequence of the accruals and will not affect cash flow. While real earnings management will affect cash flow and in some cases also affect accruals. There are some things you can do to reduce the practice of earnings management, which stricter accounting standards, the employment of an external auditor of a public accounting firm that has high integrity with long history and implementing good corporate governance practices. To detect accrual or accounting earnings management can be used several models in which one is best according to Dechow et al. (1995) is amodified Jones models. But Aminul Islam et al. (2011)stated that the Jones model of modification is not effective when applied in Korea and Bangladesh. Meanwhile, to detect the presence of real earnings management can use such a model of Roychowdhury (2006).
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Rusliyawati, Rusliyawati. "Pengaruh CSR, Profitabilitas, dan Leverage Terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderasi." JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) 12, no. 1 (March 15, 2023): 73. http://dx.doi.org/10.26418/jaakfe.v12i1.62072.
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The purpose of this study is to examine the relationship of corporate social responsibility (CSR) on earnings management and the impact of and audit firm size on the association between corporate social responsibility (CSR) and earnings management, the association between Profitability and Earning Management and the association between Leverage and Eaning Management. The dependent variable that used in this study is earnings management. Corporate social responsibility (CSR), Profitability, and Leverage used as independent variable. Furthermore, this study used audit firm size as a moderating variable. The sample in this study consists of 117 mining companies that listed on Indonesia Stock Exchange in the period 2016-2020. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression analysis Based on the empirical results of this study show that corporate social responsibility (CSR) has positive significant influence on earnings managements but not significant in profitability and leverage with earning management. This study did not find the association of audit firm size between profitability and earnings management, but this study found the association of audit firm size between corporate social responsibility (CSR) and earnings management and also found the association of audit firm size between leverage and earning management.
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Debbianita, Debbianita, Tan Ming Kuang, and Marcella Hoetama. "EARNINGS MANAGEMENT: A LITERATURE REVIEW." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 8, no. 1 (July 1, 2024): 40–56. http://dx.doi.org/10.36766/ijag.v8i1.427.
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Earning is an important component in financial statements that can be modified by management policies. Managers have the opportunity to present profits according to their wishes because managers have more information so they are free to do this which is called earnings management. In our study, the researchers attempt to review the literature studies that provide an analysis of earnings management impact from two perspectives. The researcher attempts to review existing research/literatures that provide an analysis of earnings management from two perspectives. The articles used in this study consist of 50 articles on earnings management that have been published in international journals and were obtained from Google Scholar using the keyword "earnings management". The research findings indicate that the majority of the articles are quantitative studies utilizing the accrual-based earnings management approach and possess an opportunistic perspective towards earnings management. Research on earnings management has been extensively conducted, but only a few have explored earnings management from a signal perspective. The study aims to examine two different point of view from earnings management article.
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Raka, Raka, and Sugi Suhartono. "KEMAMPUAN KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH EARNING POWER, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA." Jurnal Bina Akuntansi 5, no. 2 (July 31, 2018): 164–95. http://dx.doi.org/10.52859/jba.v5i2.8.
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This study aims to determine whether earnings power, leverage, and firm size affect earnings management and whether institutional ownership moderate the effect of earning power, leverage, and size of the company on earnings management. The theory underlying this research is agency theory and positive accounting theory. Based on both theories, the conflict of interest that occurs between the owner and the manager where each will tend to emphasize personal interests or certain parties. The sample in this study consists of 93 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016. Sampling was done by purposive sampling method. The data analysis technique used to test the hypothesis is Moderated Regression Analysis. The results of this study indicate earnings power, leverage, and firm size have a positive effect on earnings management. Institutional ownership weakens the effect of earning power on earnings management.
Keywords : Earning management, earning power, leverage, company size
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Maria Djojo, Vania, and Christina Dwi Astuti. "The Effect of Tax Planning, Capital Intensity and Earning Power On Earning Management with Institutional Ownership As A Moderating Variable." Devotion Journal of Community Service 4, no. 2 (February 14, 2023): 534–45. http://dx.doi.org/10.36418/devotion.v4i2.406.
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The purpose of this research is to examine the factors that influence earnings management in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. These factors are Tax Planning, Capital Intensity, Earning Power and Institutional Ownership as moderating variables. The population used in this research is all consumer goods industry companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sample in this study is 116 data that match the criteria. Samples were selected using purposive sampling method. The results of this study indicate that tax planning has a positive effect on earnings management, capital intensity has a negative effect on earnings management and institutional ownership weakens the effect of tax planning on earnings management. Meanwhile, the variables of earning power, financial leverage and firm age have no effect on earnings management and institutional ownership cannot weaken the effect of capital intensity and earning power on earnings management
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Lisnawati, Chyntya, and Nurzi Sebrina. "Perilaku Manajemen Laba Berdasarkan Siklus Hidup Perusahaan." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (August 22, 2019): 1307–21. http://dx.doi.org/10.24036/jea.v1i3.144.
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This study aims to examine earnings management behavior is based on the company life cycle. This study is classified as comparative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 61 companies as the research’s sample. Earning managements is measured through accrual earnings management and real earning management. Company life cycle is measured using the company cash flow. The type of data used is secondary data obtained from www.idx.co.id and used is descriptive analysis. The results of this study indicate that:1) company in the start up, growth, mature and decline stages tend to use real earning management, 2)there is no decrease in earnings management as the life cycle changes from start up, growth, mature and decline stages
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Indrayati, Indrayati, Sumiadji Sumiadji, Jaswadi Jaswadi, and Rachma Utami. "The Relationship of Leverage, Asset Management, Earnings Management and Profitability." Global Financial Accounting Journal 8, no. 1 (May 20, 2024): 1–15. http://dx.doi.org/10.37253/gfa.v8i1.9144.
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The Aneka Industry sector in 2019 recorded the worst performance. This research aimed to examine the effect of leverage on profitability and the roles of asset management and earnings management as a mediating effect at Aneka Industry Companies in Indonesia. The population of this research was 665 companies listed on the Indonesian Stock Exchange (IDX), and the sample used was 225 for the 2016-2020 period. Data were analyzed using Structural Equation Modelling (SEM)-PLS. The results showed that leverage had a significant negative effect on asset and earning management and a non-significant effect on Profitability. Both asset management and earnings management had a significant positive impact on Profitability. Meanwhile, asset and earnings management successfully mediated the effect of leverage on Profitability. Not many studies have examined the relationship between leverage, asset management, earnings management, and profitability. This research also tested a large sample size to represent conditions in Indonesia. This study recommends that the company maintain the condition of asset management and reduce earnings management.
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Wardani, Dewi Kusuma, and Indra Wijaya Kusuma. "Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries." Gadjah Mada International Journal of Business 14, no. 1 (January 1, 2012): 61. http://dx.doi.org/10.22146/gamaijb.5437.
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This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies. A positive relation between earnings management and future profitability reveals that earnings management is informational. However, negative a relation between earnings management and future profitability indicates that earnings management is opportunistic. This study uses data from the OSIRIS database. Four hundred and eighty five (485) companies from the Philippines, Indonesia, Malaysia, Singapore, and Thailand are used as a sample. This study focuses on 2 types of earnings management: (1) accrual earnings management and (2) real earning management. Modified Jones model is used for the accrual earnings management. Real earnings management follows Roychowdury (2006). The results show that the characteristics of earnings management are not consistent. Real earnings management is informational in Thailand, but opportunistic in Indonesia. Accruals earnings management is informational in the Philippines, but opportunistic in Malaysia. Country factors such as culture may explain the inconsistency of the results in ASEAN.Keywords: accruals earnings management; ASEAN countries; future profitability; informational; opportunistic; real earnings management
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Halim, Hansen, and Stevanus Pangestu. "Manajemen Laba pada Periode Initial Public Offering dan Dampaknya pada Persistensi Laba." E-Jurnal Akuntansi 30, no. 11 (November 28, 2020): 2922. http://dx.doi.org/10.24843/eja.2020.v30.i11.p16.
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The paper examinse whether Indonesian corporations manage their earnings through real activities and accrual accounting during their initial public offerings. We also investigate the effect of this IPO earnings management on earnings persistence in the subsequent period. Seventy-three non-financial IPOs during 2014-2017 were taken as research sample. Afer a series of statistical analyses, we find that companies that went public committed both real and accrual earnings management to inflate income figures in their IPO year. Furthermore, we also find that accrual earnings management negatively affects earning persistence, whereas real earnings management positively affects earnings persistence.
Keywords: IPO; Earnings Management; Earnings Persistence, Go Public.
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Wilson and Arihadi Prasetyo. "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA." Jurnal Akuntansi 9, no. 1 (February 15, 2020): 59–72. http://dx.doi.org/10.46806/ja.v9i1.652.
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The Aim of this research is to determine empirically the impact of good corporate governance mechanism (institusional ownership, managerial ownership, audit committee), leverage, size on earnings management. The Sample on this research consisted of 14 companies listed in the Indonesia Stock Exchange in 2013-2017, categorized index Sri-Kehati whiches comprises 70 unit samples observed. The research evidence that the exsitence of institutional ownership, audit committee decrease earning management, also the more size of firm the more decrease earnings management. While higher leverage magnitude earnings management. Managerial ownership on the other has no on impact on earnings management.
Keywords: good corporate governance, leverage, size, and earning management
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Salleh, Zalailah, Hafiza Aishah Hashim, and Nor Raihan Mohamad. "Accrual quality: The presence of women directors on audit committee boards." Corporate Ownership and Control 10, no. 1 (2012): 675–80. http://dx.doi.org/10.22495/cocv10i1c7art3.
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This article examines whether the participation of women on audit committee boards enhances audit committee effectiveness to control earnings management practices. While numerous studies have investigated the effects of women audit committee on earnings management, empirical evidence is rather inconsistent. Therefore, it is imperative to investigate the impact of female representation on audit committee effectiveness. In order to address the objective of the study, we use cross-sectional version of the performance-adjusted current discretionary accruals model to detect earnings management (Kothari, Leone and Wasley, 2005). Using a sample of 356 companies for the year ended 2007; we found a significant negative relationship between the presence of women directors on audit committee boards and earning managements. The results suggest that the presence of women directors on audit committee boards reduces earning management practices.
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Ulvi Zuhrotul Faukha and Suwarno Suwarno. "Pengaruh Financial Distress, Free Cash Flow, dan Earning Power terhadap Manajemen Laba." Jurnal Riset Ekonomi dan Akuntansi 2, no. 3 (September 14, 2024): 466–85. http://dx.doi.org/10.54066/jrea-itb.v2i3.2425.
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This study aims to analyze the effect of financial distress, free cash flow, and earning power on earnings management. The sample of this study was 17 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Data were taken from the company's financial statements using the purposive sampling method. The type of hypothesis testing used was the T-test (partial) with multiple linear regression analysis. The results showed that financial distress had a positive effect on earnings management, free cash flow had a negative effect on earnings management, while earning power had no effect on earnings management.
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Fitriani, Adinda Mellya, and Fina Fitriyana. "Pengaruh Earning Power, Kebijakan Dividen, dan Kepemilikan Manajerial Terhadap Manajemen Laba." MANTAP: Journal of Management Accounting, Tax and Production 2, no. 2 (August 29, 2024): 923–35. http://dx.doi.org/10.57235/mantap.v2i2.3443.
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This study aims to determine the effect of earning power, dividend policy and managerial ownership on earnings management. This study uses a sample of LQ45 companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used in this study is purposive sampling method using Eviews 13 for data analysis. The data source in this study is quantitative data derived from annual financial reports with 8 companies that were used as research samples with 5 years of observation, so that the total research sample was 40 samples. The analysis technique used is panel data regression. The results of this study indicate that simultaneously Earning Power, Dividend Policy and Managerial Ownership affect Earnings Management. Partial research results obtained that the Earning Power variable has no effect on Earnings Management. Partially, the Dividend Policy variable has no effect on Earnings Management, and partially the Managerial Ownership variable has a positive effect on Earnings Management.
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Lim, Setiadi Alim. "Earning Management dan Deferred Tax." BIP's JURNAL BISNIS PERSPEKTIF 2, no. 2 (July 30, 2010): 109–17. http://dx.doi.org/10.37477/bip.v2i2.282.
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Corporate managers often face conflicting interest when they report their earning for financial and tax purposes. On one side, managers desire to increase earnings that will be reported to creditors, shareholders and other external users. But on other side, managers also desire to decrease taxable income that will be reported to tax authorities. Managers can achieve these two goals by manipulating earnings upward for financial reporting but not for tax reporting. So managers don't pay income taxes on the upward earnings. In long term this will increase gap between book-tax income differences and effect deferred tax account.
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Lim, Setiadi Alim. "Earning Management dan Deferred Tax." BIP's JURNAL BISNIS PERSPEKTIF 2, no. 2 (July 30, 2010): 109–17. http://dx.doi.org/10.37477/bip.v2i2.282.
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Corporate managers often face conflicting interest when they report their earning for financial and tax purposes. On one side, managers desire to increase earnings that will be reported to creditors, shareholders and other external users. But on other side, managers also desire to decrease taxable income that will be reported to tax authorities. Managers can achieve these two goals by manipulating earnings upward for financial reporting but not for tax reporting. So managers don't pay income taxes on the upward earnings. In long term this will increase gap between book-tax income differences and effect deferred tax account.
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Kang, Gerui (Grace). "We learn from History." Journal of Accounting, Business and Management (JABM) 31, no. 1 (July 29, 2024): 105. http://dx.doi.org/10.31966/jabminternational.v31i1.945.
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Abstract Most business scandals are related to earnings management/manipulations. The purpose for this study is to explore the indicators/signs, incentives of earning management and techniques may be used in earnings manipulations. Firstly, this study summarizes the indicators/evidence and incentives of earnings management and what technique can be used to engage in earnings management and explores the possible reasons for the increased number of restatements in early of 2000s along with the effects of restatement on stock prices, restatement companies and investors. Then, this study uses three earnings management cases to sdemonstrate how the indicators, incentives of earnings management and techniques used by management are observed in these cases. Finally, the implications of earnings management in accounting and auditing are discussed.
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Ulvi Zuhrotul Faukha and Suwarno Suwarno. "Pengaruh Financial Distress, Free Cash Flow, dan Earning Power terhadap Manajemen Laba." Akuntansi dan Ekonomi Pajak: Perspektif Global 1, no. 3 (August 20, 2024): 312–33. http://dx.doi.org/10.61132/aeppg.v1i3.416.
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This research aims to analyze the influence of financial distress, free cash flow, and earning power on earnings management. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 17 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The type of hypothesis testing used is the T test (partial) with multiple linear regression analysis. The research results show that financial distress has a positive effect on earnings management, free cash flow has a negative effect on earnings management, while earning power has no effect on earnings management.
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Sakinah, Gina, and Taufiq Ridwan Murtadho. "PENGARUH EARNING POWER DAN FIRM SIZE TERHADAP EARNING MANAGEMENT PADA PT. ELNUSA, TBK PERIODE 2008-2017." AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah 3, no. 2 (September 6, 2021): 135–52. http://dx.doi.org/10.15575/aksy.v3i2.14058.
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Financial statements become the main source of information for all parties because it provides an overview of the state of the company's performance for a certain period. Company profit information will provide an overview of the company's ability to manage the company effectively and efficiently. Earning management is an action taken by the manager in the presentation of financial statements. Earning power the company's ability to generate profit in each period. Firm size is a scale that classifies the size of a company by assessing the total level of assets, stock market value, log size, and others. This research uses descriptive methods and quantitative approaches using secondary data supported by literature and documentation studies. The results showed partial earning power has a significant influence on earnings management. But firm size has no significant effect on earnings management. Simultaneously, both free variables can contribute and can significantly affect earnings management with a contribution of 58.5%. Keywords: Earning Power, Firm Size, Earnings Management
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Khan, Muhammad Anees, Aftab Haider, and Nida Aman. "Mediating Impact of Financial Statements Window Dressings in Public Listed Companies Based on Corporate Governance Mechanism and Firm Financial Performance." I V, no. I (March 30, 2020): 266–75. http://dx.doi.org/10.31703/ger.2020(v-i).22.
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This research examined the effects of corporate governance variables (foreign ownership, managerial ownership) on earnings multiples (FFP), and also the ability to earn management to mediate the relationship between corporate governance variables and earnings multiples. In this study, foreign ownership and managerial ownership are independent variables, earnings multiples (developed through PCA method from ROA, ROE and share price) is dependent variable and earnings management is mediating variable. All the relationship between dependent, independent and mediating variables are postulate on renowned agency theory. We estimate the dependent variable, i.e. earnings multiples (developed through PCA method from ROA, ROE and share price) while earning management is measured through modified Jones model, while rest of the data for CG variables are collected from the annual reports of the companies included in the sample. While financial data of earnings multiples and earning, management extracted from DataStream for the corresponding periods.
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Myers, James N., Linda A. Myers, and Douglas J. Skinner. "Earnings Momentum and Earnings Management." Journal of Accounting, Auditing & Finance 22, no. 2 (April 2007): 249–84. http://dx.doi.org/10.1177/0148558x0702200211.
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Lo, Kin. "Earnings management and earnings quality." Journal of Accounting and Economics 45, no. 2-3 (August 2008): 350–57. http://dx.doi.org/10.1016/j.jacceco.2007.08.002.
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Sosiawan, Santhi Yuliana. "PENGARUH KOMPENSASI, LEVERAGE, UKURAN PERUSAHAAN, EARNINGS POWER TERHADAP MANAJEMEN LABA." Jurnal Riset Akuntansi dan Keuangan 8, no. 1 (February 1, 2012): 79. http://dx.doi.org/10.21460/jrak.2012.81.173.
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According to agency theory there are separation of fucntion between principal and agent. This separation of function creates different interest between parties that lead to a discretionof the manager to maximize the earnings at the cost of principal. This condition occurs because of the asymmetric information between management and owner that has no access to the information of the company. Therefore, it is interesting to study the actions of management. This research investigate the effects of compensation, leverage that calculate with debt to total asset, size of company with log total asset, and earnings power with net profit margin as the independent variables against the earnings management as the dependent variable. In measuring the earnings management, researcher used the calculationof modified Jones model. The result shows that NPM variable as the projection of earning power and DTA variable as the proxy leverage has positive effect towards the earning management. While the compensation and company size has no effect towards the earning management.Keywords: compensation, leverage, company size, earnings power
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Cinthya, Cut Nessa, and Mirna Indriani. "ARUS KAS, KOMITE AUDIT DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA." Jurnal Dinamika Akuntansi dan Bisnis 2, no. 2 (June 21, 2016): 167–83. http://dx.doi.org/10.24815/jdab.v2i2.4216.
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AbstractThis study aims to examine the influence of free cash flow, audit committees for earning managemen by using discretionary accruals as a proxy of earning management. The samples of this research were the manufacturing firms listed in BEI (Indonesia Stock Exchange) between 2010 and 2014. The samples wereselectedby using purposive sampling on 52 companies with 260 observations. The Data were collected from annual report and data analyzed by multiple regression analysis.The results of this study shows that free cash flow has negative influence for earnings management, size of audit committee has no influence for earnings management, and the number of audit committee meetings has negative influence for earnings management. Keywords: Free Cash Flow, Size of Audit Committee, Number of Audit Committee Meeting, Earnings Management.
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Franzoi, Fabio, Mark Mietzner, and Franziska Thelemann. "The influence of family board involvement on earnings management." Corporate Ownership and Control 18, no. 2 (2021): 106–23. http://dx.doi.org/10.22495/cocv18i2art8.
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This study explores the influence of family ownership and family board involvement on earnings management in German-listed firms. We extend existing research by applying a more precise measurement of family involvement that offers new insights into a family’s effect on earnings management behaviour. Our models suggest that the degree of management involvement of families is a significant driver of earnings management, a factor disregarded so far in the literature. Furthermore, the distinction between founding family and family ownership should be carefully considered. Employing a sample of 278 firms from 2000-2013, we find that greater family management presence on the executive board is associated with more earnings-decreasing accrual-based earnings management practices and more real earnings management activities via discretionary expenses. This is viewed as less value-destroying REM activity to meet earning targets. Overall, German family firms seem to use their powerful positions as shareholders and executive board members to expropriate shareholders and manage earnings to meet targets while maintaining family wealth
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Goncalves, Tiago, Cristina Gaio, and Pedro Ramos. "Earnings management and impression management: European evidence." Problems and Perspectives in Management 20, no. 1 (April 1, 2022): 459–72. http://dx.doi.org/10.21511/ppm.20(1).2022.37.
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This study explores the relationship between Earnings Management and Impression Management in the context of some European listed companies. The analysis focuses on the readability of annual reports, measured by the file size. Earnings management is assessed using the modified Jones model. The sample consists of 2,953 listed companies from 17 industries of 24 European countries between 2012 and 2018 resulting in 13,020 firm-year observations. It has been found that one standard deviation increase in financial reports file size increases discretionary accruals in around 4%. These results are robust across different sample specifications in terms of firms’ size, industry and country. The findings show that increased intensity in the use of discretionary accruals is obfuscated by the disclosure of less readable annual reports, implying that Earnings Management and Impression Management are used complementarily. The conclusions have impact both for investment management and for policy, preventing inefficient allocation of capital budgeting and providing additional information that improves regulation on financial reporting transparency. AcknowledgmentThe authors are grateful to financial support from FCT – Fundação para a Ciência e Tecnologia (Portugal), national funding through research grant (UID/SOC/04521/2020).
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Boedhi, Nico Radityo, and Dewi Ratnaningsih. "PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL." KINERJA 19, no. 1 (February 21, 2017): 84. http://dx.doi.org/10.24002/kinerja.v19i1.536.
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This study examines the impact of audit quality on Real Earnings Management (REM). Real earnings management is defined as management actions that deviate from normal business practices, undertaken withthe primary objective of meeting certain earnings thresholds (Roychowdhury, 2006). One proxy is taken for real earnings management, while abnormal operating cash flows and proxy for audit quality are taken as the size of audit firm. Research samples are selected from the population of manufacturing companies listed in Bursa Efek Indonesia from year 2007 to 2011. Sample criteria is companies which have strong incentive to engage in real earnings management and 126 companies are selected. Multiple Regression Model has been applied for data analysis. It is found that impact of audit quality on real earnings management is positive. This result concludes that audit quality is not a warranty that a company’s financial statement is free from earnings management.Keywords: audit quality, earnings management, real earnings management, abnormal cash flow operation.
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ASTHANA, SHARAD. "Earnings management, expected returns on pension assets, and resource allocation decisions." Journal of Pension Economics and Finance 7, no. 2 (November 16, 2007): 199–220. http://dx.doi.org/10.1017/s1474747207003174.
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AbstractThis paper empirically examines the role of expected rate of return on pension assets reported under SFAS 87 as a tool for meeting and beating earnings targets and its effect on firm value. Results suggest that managers may use this pension assumption to inflate earnings per share (eps) when they are going to miss the earnings expectations. The earnings inflation is directly related to the amount by which earnings will miss the target and to earning sensitivity to expected return on pension asset assumption. The results are robust to two different measures of earnings inflation and two of earnings expectations.The market behaves semi-efficiently and appears to adjust the firm value for large earnings inflations and in situations where firms have incentives to manipulate earnings or earnings are highly sensitive to expected rate of return on pension assets. However, this adjustment is not complete and post-announcement returns continue to depend on the inflated component of earnings, confirming that resource allocation decisions are based on managed earnings. Additional disclosure requirements to make pension assumptions more transparent are also discussed in the paper. Such disclosures could enhance the efficient use of the information by market participants.
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Wu, Peng, Lei Gao, and Tingting Gu. "Business strategy, market competition and earnings management." Chinese Management Studies 9, no. 3 (August 3, 2015): 401–24. http://dx.doi.org/10.1108/cms-12-2014-0225.
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Purpose – The purpose of this study is to explore the relationships among business strategy, market competition and earnings management. Design/methodology/approach – This paper uses 2,037 Chinese A-share listed firms from 2010 to 2012 to test the research questions using regression analyses. Findings – The firms that follow cost leadership strategy (cost leaders) are more likely to have a higher level of real earnings management. The firms that follow differentiation strategy (differentiators) are less likely to use real earnings management. For cost leaders, the market competition further increases the level of real earnings management, whereas the level of earnings management of differentiators is not significantly impacted by the market competition. Practical implications – Results of this study indicate the feasibility of differentiation strategy in China and suggest that management should be encouraged to use such a strategy or to use a hybrid strategy to achieve its operational and financial goals. Originality/value – The study contributes to the research of earning management by providing evidence on that business strategy has significant impacts on earnings management. It also shows an incremental influence of market competition on earnings management through its impacts on business strategy.
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Mardiyah, Aida Ainul. "PENGARUH EARNINGS MANAGEMENT TERHADAP KINERJA." KINERJA 9, no. 1 (January 25, 2017): 9–25. http://dx.doi.org/10.24002/kinerja.v9i1.900.
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This research is aimed at giving empirical evidence that earning management does influence performance. The 153 sample from 1997 to 2001 is determined by using stratified random sampling. Multiple regression analysis is used to test hypotheses based on this archival data. The result of the analysis shows that earning management influences performance. This is in line with Barnea et al. (1976), Mones (1987), Ilmainir (1993), Hapworth (1953) in Ashari et al. (1994), Arhibald (1967) in Ashari et al. (1994), Ashari et al. (1994: 292), Zuhroh (1996), Jin (1997), Godfrey and Jones (1999), Defond and Jiambalvo (1994) in Scott (2000), Sweeney (1994) in Scott (2000), Ghofar (2001), Tarjo (2002), and Mardiyah (2003) which also conlude that earning managementinfluences performance.Keywords: earnings management, performance, stratified random sampling.
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Shaikh, Ruqia, Guo Fei, Muhammad Shaique, and Muhammad Rizwan Nazir. "Control-Enhancing Mechanisms and Earnings Management: Empirical Evidence from Pakistan." Journal of Risk and Financial Management 12, no. 3 (August 7, 2019): 130. http://dx.doi.org/10.3390/jrfm12030130.
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Separation of ownership and control plays a significant role in determining the agency cost, and there are many consequences of this agency problem. The control-enhancing mechanisms enhance control of controlling shareholders who expropriate small shareholders. Controlling shareholders are different in different countries; majorly, family firms are controlling firms in Pakistani context. The use of control-enhancing mechanism is rampant in emerging economies, and even some developed countries, related research especially in Pakistan requires evidence. This study exhibits a pooled cross-sectional analysis of listed companies in Pakistan between 2005 and 2016. In this research, we have examined the influence of control-enhancing mechanisms on firms’ earnings management and which mechanism (pyramid control, multiple control chains, and cross-holding control) is significantly influencing the earnings management of firms. We have analyzed both types of earnings manipulation techniques (accrual and real earning management). Our results explicate that the pyramid control and multiple control chain mechanisms are significantly positively related to the accruals earning management and real earnings management, unveiling that firms with these controls manipulate earnings with discretionary accruals as well as with real activity manipulation. Real activity manipulation enhances firms to overproduce the inventory (decreasing the unit price) and to reduce the discretionary expenses (increasing the reported earnings).
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M. Yacob, Noor Hasimah, Nor'azam Mastuki, and Rohaya Md Noor. "Deferred tax and earnings management under MASB 25." Social and Management Research Journal 8, no. 2 (December 1, 2011): 57. http://dx.doi.org/10.24191/smrj.v8i2.5203.
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This paper investigates whether Malaysian publicly listed companies in 10 sectors use deferred tax and discretionary accruals as tools to manage earnings in order to meet earning targets: 1) to avoid an earning decline and 2) to avoid a loss. This research examines financial statements prepared during the period 2003 to 2005 when the Malaysian Accounting Standard Board (MASB) 25 Accounting for Income Taxes was in place. This study uses Burgstahler and Dichev's approach to identify earnings management firms. Healy's model and a modified Jones model are also employed to identify and separate accruals. The results show no evidence that deferred tax has been used by firms as a tool to manage earnings during the period of study. The finding suggests that the implementation of the MASB 25 (now known as Financial Reporting Standard (FRS) 112), which is more comprehensive and specific than lAS 12, has reduced the use of deferred tax by firms in managing their earnings. In contrast, the findings of this study provide evidence that firms use discretionary accruals to avoid reporting losses. The results ofthis study may be of use to researchers studying earnings management behavior and for standard setters with regard to establishing and monitoring standards.
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Wahyuni, Ika, and Vinola Herawaty. "THE EFFECT OF AUDIT QUALITY TO EARNINGS RESPONSE COEFFICIENT WITH INTERVENING VARIABLES AS EARNINGS MANAGERIAL AND PROFIT POLICY." Fundamental Management Journal 3, no. 1 (June 19, 2018): 1–10. http://dx.doi.org/10.33541/fjm.v3i1.731.
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The purpose of this study is to determine whether the quality of audit affects earnings response coefficient by using earnings management and debt policy as intervening variables. This research is done by using purposive sampling method. The results of this study can be seen that, KAP size variables do not have a significant influence on debt policy mean a while the variable earnings management (Manlab) has a significant influence on earnings (ERC) in manufacturing companies in Indonesia Stock Exchange. In addition, Debt Policy variables have a significant influence on earnings (ERC), and KAP Size variables with variable debt policy intermediaries have a significant effect on earnings (ERC) on manufacturing companies in Indonesia Stock Exchange. It is expected for the users of information and further researchers, this research can be used as a source of new analysis for variable earning response coefficient.Keywords: Earning Response Coefficient, Audit Quality, Profit Management, Debt Policy
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Wahyuni, Ika, and Vinola Herawaty. "THE EFFECT OF AUDIT QUALITY TO EARNINGS RESPONSE COEFFICIENT WITH INTERVENING VARIABLES AS EARNINGS MANAGERIAL AND PROFIT POLICY." Fundamental Management Journal 3, no. 1p (June 19, 2018): 1–10. http://dx.doi.org/10.33541/fjm.v3i1p.731.
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The purpose of this study is to determine whether the quality of audit affects earnings response coefficient by using earnings management and debt policy as intervening variables. This research is done by using purposive sampling method. The results of this study can be seen that, KAP size variables do not have a significant influence on debt policy mean a while the variable earnings management (Manlab) has a significant influence on earnings (ERC) in manufacturing companies in Indonesia Stock Exchange. In addition, Debt Policy variables have a significant influence on earnings (ERC), and KAP Size variables with variable debt policy intermediaries have a significant effect on earnings (ERC) on manufacturing companies in Indonesia Stock Exchange. It is expected for the users of information and further researchers, this research can be used as a source of new analysis for variable earning response coefficient.Keywords: Earning Response Coefficient, Audit Quality, Profit Management, Debt Policy
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Locatelli, Letícia Gomes, Fernando Maciel Ramos, and Kélim Bernardes Sprenger. "Earnings Management." Revista Catarinense da Ciência Contábil 20 (December 29, 2021): e3230. http://dx.doi.org/10.16930/2237-7662202132302.
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This study aimed to analyze the influence of powerful CEOs on earnings management (EM) considering the presence of social connections between the CEO and members of the board of directors (CA). The sample consisted of 183 Brazilian companies listed in [B]³ in the period 2011 to 2017, totaling 881 observations. EM was measured by the Jones (1991) and Modified Jones (1995) models and considered the dependent variable, under which the effect of (i) a CEO power metric developed by principal component analysis was analyzed from a multidimensional perspective of power (structural power, ownership power, power of specialization and power of prestige), (ii) an index that measures the level of social connections between the CEO and the Board members based on indicators already reviewed by the literature (educational, professional and family relationships background), and (iii) the interaction between these variables. The results of 6 linear regression estimates (MQO) with cross-section pools and robust errors indicate that powerful CEOs are related to higher levels of discretionary accruals, while social connections mitigate EM. When the interaction between these variables is included, both CEO power and social connections lose their significant effect on EM, indicating that in the presence of social connections, powerful CEOs may fail to engage in EM practices. This result contributes to the discussion about the interference of social factors on economic decisions, drawing attention to the impact of social factors on the quality of profits and the CG of companies.
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Makar, Stephen D., Pervaiz Alam, and Michael A. Pearson. "Earnings Management." Business and Professional Ethics Journal 15, no. 2 (1996): 33–50. http://dx.doi.org/10.5840/bpej19961521.
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Lin, Yi-Mien, and Hsiu Fang Chien. "The Relationship between Financing Policy, Earnings Management and Governance Practices." Asian Journal of Finance & Accounting 8, no. 1 (July 2, 2016): 230. http://dx.doi.org/10.5296/ajfa.v8i1.9610.
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<p>This paper examines the effect of managers manipulated earnings management methods on the firm’s financing policies and investigates the relationship between internal control, audit quality, and earnings management. We adopt the two-stage model to control self-selection of earnings management and the principal component analysis to extract the first principal component as the corporate governance. The findings show that firms choose the earning management tools in advance in year -1. Corporate governance can restrain real earnings management, but the effect decline when firms engaged in financing activities. Only the larger shareholdings of institutional investors and firms audited by industry specialist can restrain real earnings management when firms undertake financing policies. The firms of issuing bonds choose real earnings management to avoid frequent outsider monitoring. And then, it causes operating performance to decline continuously two years after bond financing. Moreover, investors don’t correct the price impact of earlier earnings overstates for SEOs and bonds sample. </p>
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Machdar, Nera Marinda. "AGRESIVITAS PAJAK DARI SUDUT PANDANG MANAJEMEN LABA." Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 4, no. 1 (February 28, 2019): 183–92. http://dx.doi.org/10.36226/jrmb.v4i1.257.
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The tax collected by the government utilizes to finance the state and regional expenses. In Indonesia, the realization of tax revenues is always smaller than the planned tax revenue set by the Government. This is probably because many companies carry out earnings management so that the taxes paid are aggressive. The purpose of this study is to examine the effect of earnings management on tax aggressiveness. This study uses a sample of manufacturing companies as an analysis unit listed on the Indonesia Stock Exchange (IDX) during the 2011–2016 observation period. This study found some of the following: first, accrual earnings management has a positive effect on tax aggressiveness. Second, real earnings management has a positive effect on tax aggressiveness. Third, the liquidity control variable tested does not affect tax aggressiveness.
Keywords: Earning Management, Real Earning Management, Tax Aggressiveness
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Nurianah, Nurianah. "What is earning management in sharia bank lower than conventional bank?" Journal of Islamic Accounting and Finance Research 1, no. 1 (October 1, 2019): 97. http://dx.doi.org/10.21580/jiafr.2019.1.1.3730.
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<p><strong>Purpose</strong> - This study is to examine the effect of sharia status on the level of earning management in Banking Companies in Indonesia.</p><p><strong>Method</strong> - This study use pooled data regression analysis and independent sample t-test to test the level of earning management between Islamic banks and non-Islamic banks. We use sample of Islamic banks and non-Islamic banks in Indonesia in the year 2009-2013.</p><p><strong>Result</strong> - We find the Islamic banks employ less earning management than non-Islamic banks. The results show that, as hypothesised, Islamic banks status has a significant negative association with earning management in regression model. This Suggest that Islamic banks have lower discressionary accrual than non-Islamic banks ans Islamic ethics palys monitoring role in reducing managerial opportunistic behaviors to manage earnings by discretionary accruals.</p><p><strong>Implication</strong> - At least the sample in this study was due to the limited number of Islamic banks and conventional banks in Indonesia. The discretionary accrual model used in this study may not be able to detect earnings management properly, so that there is a need to readjust other models related to earnings management.</p><p><strong>Originality</strong> - Earnings management has become a global issue, but for Islamic banking based on religious principles, the practice of earnings management can be minimized or eliminated. Then provide information about the high and low earnings management in banks, especially Islamic and conventional banking in Indonesia.</p>
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Mastuki, Nor'azam, and Nihlah Abdullah. "Earnings Management and Sale of Assets." Social and Management Research Journal 3, no. 1 (June 1, 2006): 85. http://dx.doi.org/10.24191/smrj.v3i1.5103.
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The focus of this study is to examine whether firms used income from sale of assets as an instrument to manage earnings. Two aspect of earnings management are examined: earnings smoothing behavior and avoidance of debt covenant activities. A Sample had been taken from firms listed under industrial and consumer product at the main board of Bursa Malaysia from 2000 to 2003. Similar with findings obtained in an environment where current cost are applied in asset reporting, we found that incentive for earnings management is asymmetric.firms with poor economic performances (negative earnings change) have greater incentive to smooth earnings that firm exhibiting good economic performance (positive earning change). This study had also examined whether the asymmetric results holds true for firms selling asset with high impact on net income in comparison with firms selling asset with low impact on net income. an area which had not been explored by previous studies. And within this context we also found asymmetric results. Firms reporting high impact of income from asset sale in relation to net income had shown significant evidence ofearnings smoothing patterns. No evidence is found to associate earnings smoothing activities with firms reporting low impact of income from asset sale in relation to net income. However this research had failed to find evidence to associate income from asset sale with debt-equity hypothesis in all sub samples.
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Ifada, Luluk M., and Gigih Kurniawan. "MEKANISME CORPORATE GOVERNANCE, MANAJEMEN LABA DAN KINERJA KEUANGAN (Studi Pada Perusahaan Go-Publik Sektor Manufaktur)." Jurnal Ekonomi dan Bisnis 12, no. 1 (January 1, 2011): 27. http://dx.doi.org/10.30659/ekobis.12.1.27-39.
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The principal purpose of this study was to examine the influence of corporate governancemechanism with earnings management and influence concequensies of earnings managementto financial performance. Measurement of corporate governance mechanism consist of: institutionalownership, managerial ownership, presence of independent of director and size of director.Institutional ownership, manajerial ownership and presence of independent of director canaffect the action of earning management, which caused in the use of discretionary accruals intothe lower. Whereas the small size of director would be more effective in performing supervisoryaction of earnings management. Earnings management is conducted by managers on firmfundamental factors, namely the nterventon on making of financial statement based on accrualaccounting. So that eranings management will affect performed by managers on the factors- fundamental factors the company, by intervention in the preparation of financial statementsbased on accrual accounting. So that earnings management will affect financial performance.The populations of this research is all of companies in the manufacturing sector at the IndonesianStock Exchange, which were published in financial report from 2005-2007. Purposive samplingmethod was used to determine research sample. From this method, we have collected 37observations.By using multiple regression analysis as the research method, the findings are: manajerial ownershipinfluence negatively to earnings management and size of director influence positively toearning management as hypothesized. Institutional ownership and presence of independentof director had not significant influence to earnings management. Earning management havesignificant effects on financial performance.Keywords: corporate governance mechanism, eearnings management and financial performance
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Adimulya, Riko, Hartoyo, and Imam Teguh Saptono. "Analisis Kualitas Laba Perbankan Syariah di Indonesia." AL-MUZARA'AH 9, no. 1 (June 17, 2021): 71–83. http://dx.doi.org/10.29244/jam.9.1.71-83.
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The firms tend to perform earning management, mainly due to there was an agency problem amongst the management (agent) and the owner (principal), in more specifically because the lack of corporate governance, manager’s bonus plan, decreasing of supervision, debt-covenant, and economic-meltdown condition. The earning management practice is potentially done by any firms included the sharia bank. The earning management practice will affect the firm’s earnings quality as represented in the financial report. Despite the accounting treatment of mudharabah-musyarakah financing uses cash-basis, the sharia bank may manipulate the earnings when they determine the profit from the investments which will be shared to both the bank and investor. The study aims to investigate the differences of earnings quality and examine the effect of mudharabah-musyarakah financing and leverage to earnings quality, within Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS) during economic meltdown period in Indonesia between 2014-2016. The results show that there are no significant differences in the earnings quality within sharia bank types during the observed period. Furthermore, the results show that the effect of mudharabah-musyarakah financing and leverage to earnings quality within sharia bank types are in significant within the same observed period.
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Afifah, Marifatul. "Pengaruh Tax Planning, Corporate Governance dan Deffered Tax Expenses Terhadap Earning Management Pada Perusahaan Properti dan Real Estate yang Tercatat di BEI Tahun 2013-2017." Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi 10, no. 2 (August 31, 2018): 232–47. http://dx.doi.org/10.24905/permana.v10i2.84.
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The research objectives are 1). To know the effect of tax planning, corporate governance and deffered tax expenses simultaneously to earning management. 2). To know the effect of tax planning on earning management. 3) Is there any influence of corporate governance on earning management. 4). Is there any effect of deffered tax expenses on earning management. This type of research is quantitative with descriptive approach. Data collection method used in this research is documentation method. While the technique of data analysis and Hypothesis Testing using classical assumption testing, multiple regression analysis, partial test, simultaneous test, and Coefficient of Determination. The research results prove that there is influence of tax planning, corporate governance and deffered tax expenses simultaneously to earnings management evidenced from result of simultaneous test test obtained probability sig value equal to 0,001 smaller than value a that is equal to 0,05. The effect of tax planning on earning management is evidenced from the partial tax planning results on earning management obtained probability sig value of 0.012 which is smaller than a value of 0.05. There is influence of corporate governance to earnings management evidenced from result of partial examination of corporate governance to earnings management got probability sig value equal to 0,002 smaller than value a that is equal to 0,05. There is no effect of deffered tax expenses on earning management evidenced from the partial test results deffered tax expenses to earnings management probability obtained sig value of 0.859 greater than the value of a is 0.05.
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Putri, Irine Mahardhika, Tumirin Tumirin, and Nyimas Wardatul Afiqoh. "Dimension of Debt to Earnings Management." Indonesian Vocational Research Journal 2, no. 1 (December 30, 2022): 47. http://dx.doi.org/10.30587/ivrj.v2i1.4852.
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This study aims to determine the effect of Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long Term Debt to Equity Ratio (LTDER) on earnings management. This study uses a quantitative research approach. Collecting techniques using documentary data or secondary data. The sample selection used purposive sampling method. From the predetermined criteria, a sample of 120 company data was obtained. The data analysis used multiple linear regression analysis. The results showed that the Debt to Equity Ratio had a significant positive effect on earnings management. Debt to Asset Ratio has a significant positive effect on earnings management. Long Term Debt to Equity Ratio has a negative effect on earnings management. Simultaneously variable Debt to Equity Ratio, Debt to Asset Ratio, and Long Term Debt to Equity Ratio has a negative effect on earning management. Simultaneous significant test using by comparing F count with F table.
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Sihombing, Nurianti, Enggar Diah PA, and Muhammad Gowon. "Effect of Tax Planning and Profitability on Earning Management With Firm Size as Moderating Variabel at Companies Listed on The Indonesia Stock Exchange in The Periode 2013-2018." Jurnal Akuntansi & Keuangan Unja 5, no. 1 (April 6, 2020): 45–58. http://dx.doi.org/10.22437/jaku.v5i1.9253.
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This study aims to analyze the effect of tax planning and profitability on earnings management with company size as a moderating variable. The population of this study is companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2018. The selection of this sample uses a purposive sampling method. Hypothesis testing uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with statistical procedures using SPSS software version 24.
The results showed partially that tax planning has an effect on earnings management. Meanwhile, profitability has no effect on earnings management. Simultaneously, tax planning and profitability have effect on earnings management. Based on the results of the MRA interaction test, company size can moderate the effect of tax planning on earnings management, but cannot moderate the effect of profitability on earnings management.
Keyword: Tax Planning, Profitability, Company Size, Management Earning.
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Masri, Indah. "Hubungan Substitusi Real Earning Management dan Accrual Earning Management terhadap Perilaku Pajak Agresif pada Perusahaan Kepemilikan Keluarga di Indonesia." Jurnal Riset Akuntansi & Perpajakan (JRAP) 9, no. 01 (July 1, 2022): 101–14. http://dx.doi.org/10.35838/jrap.2022.009.01.08.
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ABSTRACT
This study looks at the effect of real earnings management (REM) and accrual earnings management (AEM) on tax aggressive behavior, and how the role of family companies on earnings management is applied to that relationship. The study was conducted on manufacturing companies during the period 2016 to 2019, with a total of 78 companies observing 312 company-years. With pool panel balance analysis, the research results show that in accordance with hypothesis 1 to hypothesis 5, that companies that do REM will tend to behave less aggressively than companies that do AEM, because there are no company limitations to do AEM, so companies that will do AEM tend to behave aggressive tax. In the test results in favor of family companies showing a tendency to aggressive behavior in Sari's research (2010). On the other hand, when family firms perform earnings management for tax purposes, they tend to switch to REM rather than AEM. These results contribute to earnings management behavior that is a substitute for accrual and real earnings management to aggressive tax behavior.
ABSTRAK
Penelitian ini melihat pengaruh real earning management serta accrual earning management pada perilaku pajak agresif, dan bagaimana peran perusahaan keluarga atas manajemen laba yang diterapkan entitas pada hubungan itu. Riset dilakukan pada perusahaan manufaktur selama periode 2016 hingga 2019, dengan total 78 perusahaan observasi 312 perusahaan-tahun. Dengan analisis pool panel balance, hasil penelitian menunjukkan sesuai dengan hipotesis 1 hingga hipotesis 5, bahwa perusahaan yang melakukan REM akan cenderung kurang berperilaku pajak agresif daripada perusahaan yang melakukan AEM, karena belum adanya keterbatasan perusahaan untuk melakukan AEM, sehingga perusahaan yang melakukan AEM cenderung akan berperilaku pajak agresif. Pada hasil pengujian di Perusahaan keluarga menampilkan kecenderungan perilaku pajak agresif mendukung penelitian Sari (2010). Sebaliknya ketika perusahaan keluarga melakukan manajemen laba untuk tujuan pajak cenderung akan beralih melakukan manajemen laba secara real daripada secara akrual. Hasil ini memberikan kontribusi atas perilaku manajemen laba yang bersifat substitusi atas real dan accrual earning management terhadap perilaku pajak agresif.
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ONASIS, DINI, and AFVAN AQUINO. "PENGARUH AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN INDUSTRI MANUFAKTUR BASIC INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Daya Saing 3, no. 3 (October 15, 2017): 253–57. http://dx.doi.org/10.35446/dayasaing.v3i3.112.
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Agent conflicts that result in opportunistic management that will result in reported earnings, which will cause the company's value to decrease in the future. Deferred tax assets occur when accounting income is less than fiscal profit due to temporary differences. The smaller accounting earnings than the fiscal profit resulted in the company being able to postpone taxes in the future period. However, if the fiscal profit may not be available in sufficient quantities to be compensated with the balance of the tax loss carry forward, or where possible the realization of future tax benefits with a probability of less than 50 per cent, deferred tax assets are not recognized and the company will record the reserves Deferred tax assets.
Other problems also arise when the company has a large accounting income (Book Income) in comparison with the fiscal (Taxable Income) earnings in the financial statements. Problems in these conditions include companies, especially companies that have Go Public on its management will conduct earnings management as a fraud (fraud) relation in tax payment or reporting tax payable on the company.
Companies that have a higher account income (Income Income) than a fiscal profit (Taxable Income) tendency to manage earnings at the company will be high in order to avoid large tax payments.
This research is feasible to find empirical evidence whether the ownership of the deferred tax of the company or the difference between the Company's Book Income and Taxable Income affects Profit Management. The results of the research found that Deferred Tax Assets did not affect the Earning Management, Size did not affect the Earning Management, Growth (growth) did not affect the Earning Management, Leverage has no effect on Earning Management, Simultaneously Deferred Tax Assets, Size, Growth and Leverage Has no effect on earnings management for basic manufacturing industries for 2014 and 2015.
Keyword: Deferred Tax Asset, Profit Management (Earning Management), Size, Growth, Leverage.
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Hamzah, Ruth Samantha, Efva Octavina Donata Gozali, and Nur Khamisah. "EARNINGS MANAGEMENT AND ITS DETERMINANT (STUDY OF LISTED COMPANIES ON INDONESIA STOCK EXCHANGE)." AKUNTABILITAS 15, no. 1 (January 28, 2021): 89–102. http://dx.doi.org/10.29259/ja.v15i1.13078.
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The study aims to identify the determinant factors that affecting earning management practices of companies. We used firm size, age, leverage (DER) and profitability (ROA) as independent variables in term of earnings management detection. There were 344 listed companies in Indonesian Stock Exchange at the year of 2017 and 2018, thus there were 688 observed companies as samples. Purposive sampling and multiple regression were employed as sampling and analysis method, respectively. The results show that firm size, age and ROA have a significant effect toward earnings management, whilst DER has no significant effect towards earning management. In addition, earnings management detection provides information to investors and potential investors in decision making process.