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Journal articles on the topic 'Earnings management'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Johanes Simamora, Alex. "EARNINGS MANAGEMENT AND FUTURE EARNINGS." Jurnal Akuntansi dan Keuangan Indonesia 16, no. 2 (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 t

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2

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, fa

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3

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 (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

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Lim, Setiadi Alim. "Studi Earning Management Dari Waktu Ke Waktu." BIP's JURNAL BISNIS PERSPEKTIF 4, no. 1 (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 i

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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 (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 v

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Mala, Nisrina Nuril, and Agus Purwanto. "Earnings Management Practices in Indonesia: Before and During COVID-19." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 8, no. 3 (2024): 701–10. https://doi.org/10.36555/jasa.v8i3.2708.

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The purpose of this study is to compare earning management practices in manufacturing company before and during COVID-19 pandemic. The study use 495 manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2022 as sample. Earning management are compared between 2017-2019 (prepandemic year) and 2020-2022 (pandemic year). Wilcoxon Signed Ranks Test are performed to compared between prepandemic year and pandemic year. The finding show that earnings management before COVID-19 is different from earning managements during COVID-19. There was a significant increasing discretionary

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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 (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 co

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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 (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

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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 (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

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Debbianita, Debbianita, Tan M. Kuang, and Marcella Hoetama. "EARNINGS MANAGEMENT: A LITERATURE REVIEW." Indonesian Journal of Accounting and Governance 8, no. 1 (2024): 58–74. https://doi.org/10.36766/k1rzrd42.

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Earning is an important component in financial statements that can be modified by managementpolicies. Managers have the opportunity to present profits according to their wishes because managershave more information so they are free to do this which is called earnings management. In our study, theresearchers attempt to review the literature studies that provide an analysis of earnings managementimpact from two perspectives. The researcher attempts to review existing research/literatures thatprovide an analysis of earnings management from two perspectives. The articles used in this studyconsist

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Lisnawati, Chyntya, and Nurzi Sebrina. "Perilaku Manajemen Laba Berdasarkan Siklus Hidup Perusahaan." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (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 an

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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 (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 Tha

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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 (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 eff

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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 (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 a

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15

Wilson and Arihadi Prasetyo. "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA." Jurnal Akuntansi 9, no. 1 (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

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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 (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 p

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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 (Kot

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18

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 (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

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19

Kang, Gerui (Grace). "We learn from History." Journal of Accounting, Business and Management (JABM) 31, no. 1 (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 thre

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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 (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 earn

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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 (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

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Lim, Setiadi Alim. "Earning Management dan Deferred Tax." BIP's JURNAL BISNIS PERSPEKTIF 2, no. 2 (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 a

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Lim, Setiadi Alim. "Earning Management dan Deferred Tax." BIP's JURNAL BISNIS PERSPEKTIF 2, no. 2 (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 a

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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 (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 re

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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 (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

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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 (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 committ

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Boedhi, Nico Radityo, and Dewi Ratnaningsih. "PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL." KINERJA 19, no. 1 (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 earningsÂ 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 realÂ earnings management, while abnormal operating cash flows and proxy for audit quality are taken as the size ofÂ audit firm. Research samples are selected from the population of manufacturing companies listed in Bursa EfekÂ Indonesia from year 2007 to 2011. Sample criteria is companies w

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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 (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

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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 (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

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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 (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 (2008): 350–57. http://dx.doi.org/10.1016/j.jacceco.2007.08.002.

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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

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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 (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

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Wu, Peng, Lei Gao, and Tingting Gu. "Business strategy, market competition and earnings management." Chinese Management Studies 9, no. 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 in

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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 (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 fo

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Setiawati, Erma, and Novi Nur Ifgayani. "PENGARUH KUALITAS AUDIT, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN MODERASI UKURAN PERUSAHAAN." Tangible Journal 6, no. 2 (2021): 76–87. https://doi.org/10.53654/tangible.v6i2.179.

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This study aims to examine the effect of audit quality, leverage, and profitability on earnings management by moderating firm size. The population in this study are various industrial companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. Sampling using purposive sampling method and obtained a sample of 96 companies. The result of this study indicate that audit quality and leverage have no effect on earnings management and firm size is unable to moderate the effect of audit quality and leverage on earnings management, Meanwhile, profitability has an effect on earnings management and

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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 (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-section

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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 (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 acc

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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 (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 m

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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 (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

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Adimulya, Riko, Hartoyo, and Imam Teguh Saptono. "Analisis Kualitas Laba Perbankan Syariah di Indonesia." AL-MUZARA'AH 9, no. 1 (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 sh

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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 (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 ef

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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 (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

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Mardiyah, Aida Ainul. "PENGARUH EARNINGS MANAGEMENT TERHADAP KINERJA." KINERJA 9, no. 1 (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

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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 po

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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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Mastuki, Nor'azam, and Nihlah Abdullah. "Earnings Management and Sale of Assets." Social and Management Research Journal 3, no. 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

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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 (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-

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Haryati, Retno, and Ari Dewi Cahyati. "PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII)." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 6, no. 1 (2015): 16–37. http://dx.doi.org/10.33558/jrak.v6i1.827.

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The purpose of this study was to determine the presence or absence of earnings management practices and real earnings management accrual on companies listed in the Jakarta Islamic Index (JII) and the effect of GoodCorporate Governance (Board of Independent Commissioners, Institutional Ownership, and the Audit Committee) toEarnings Management (Management profit) substantive or accrual.. The population is all companies listed in theJakarta Islamic Index (JII) during 2010-2013. The sampling technique used purposive sampling. Obtained 32samples of 8 companies. Data analysis methods used logistic r

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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 (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

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