scholarly journals PENGARUH AKUNTANSI NILAI WAJAR TERHADAP MANAJEMEN LABA: PERAN MODERASI STATUS PERUSAHAAN DALAM INDEKS SAHAM SYARIAH INDONESIA

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Maisya Pratiwi ◽  
Dodik Siswantoro
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Random Effect ◽  
Financial Sector ◽  
Fair Value ◽  
The Other ◽  
Stock Index ◽  
Earning Management ◽  
Fair Value Accounting ◽  
Positive Effect

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh nilai wajar (fair value) terhadap manajemen laba. Selain itu, penelitian juga bertujuan untuk mengetahui status perusahaan dalam Indeks Saham Syariah Indonesia (ISSI) dalam memoderasi pengaruh nilai wajar terhadap manajemen laba. Peneliti menguji perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia sebanyak 192 perusahaan selama tahun 2012-2016. Metode analisis data yang digunakan adalah model regresi random effect. Hasil penelitian menunjukkan bahwa nilai wajar tidak berpengaruh signifikan terhadap manajemen laba. Namun ketika nilai wajar dibagi berdasarkan hierarkinya, hasil penelitian menyatakan bahwa hanya nilai wajar 2 dan 3 memiliki pengaruh signifikan terhadap manajemen laba. Selain itu, hasil penelitian menyatakan bahwa perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia dapat mengurangi pengaruh nilai wajar terhadap manajemen laba, terutama pengaruh nilai wajar hierarki 2 dan 3 terhadap manajemen laba dibandingkan dengan nilai wajar hierarki 1. Kata kunci: Nilai Wajar; Manajemen Laba; Saham Syariah ABSTRACT This study aimed to examine the effect of fair value accounting on earnings management. The study also aimed to determine the companies’ status in Indonesia Sharia Stock Index (ISSI) in moderating the effect of fair value on earnings management. We analysis 192 the non-financial sector companies listed on the Indonesia Stock Exchange from the years of 2012-2016. The result shows that fair value has no significant effect on earnings management. But, when fair value is divided based on fair value hierarchies, the result shows that only hierarchy 2 and 3 fair value has significant effect on earning management. In addition, the other result shows that the companies listed in the Indonesia Sharia Stock Index (ISSI) reduce the positive effect of fair value on earnings management, especially the effect of hierarchy 2 and 3 fair value on earnings management. Keywords: Fair Value; Earning Management; Sharia Stock

scholarly journals Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange

2018 ◽  
Vol 14 (2) ◽  
pp. 126-137
Author(s):  
Ice Maria Ulfa ◽  
Bambang Subroto ◽  
Zaki Baridwan
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Banking Industry ◽  
Stock Exchange ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Loan Loss ◽  
Trade Off ◽  
Gains And Losses ◽  
The Impact

Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair value accounting in banking industry. The main contribution of this study is  providing provide empirical evidence about the impact of fair value accounting on earnings management in Indonesia. Earnings management is proxied by loan loss provision (LLP), the realized of gains and losses, and the trade-off between realized gains and losses and LLP following Bratten et al (2013). The study provides empirical evidence that earnings management is still performed by banks, by using LLP, realized gains and losses and also occurs trade-off between LLP and realized gains and losses as means to perform earnings management in accordance with the needs of management. If banks are exposed to fair value accounting, managers will have more flexibility in reporting banks’ financial performance to present a desired earning, by  providing them with additional earning managements tools. These findings can be informative for policymakers, banking practitioners, and academics.  Keywords: earnings management, fair value accounting, LLP, realized gains and losses, trade-off LLP and realized gains and losses.Abstrak: Akuntansi Nilai Wajar dan Manajemen Laba menggunakan CKPN dan Realized Gains and Losses: Studi pada Industri Perbankan yang terdaftar di Bursa Efek Indonesia. Studi ini bertujuan untuk meneliti apakah manajemen laba dapat dibatasi oleh penerapan akuntansi nilai wajar dalam industri perbankan. Kontribusi dari penelitian ini adalah untuk memberikan bukti empiris tentang dampak penerapan akuntansi nilai wajar pada manajemen laba di Indonesia. Manajemen laba diproksikan oleh cadangan kerugian penurunan nilai (CKPN), realized of gains and losses, dan trade-off antara realized of gains and losses dan CKPN mengikuti model penelitian Bratten et al (2013). Studi ini memberikan bukti empiris bahwa manajemen laba masih dilakukan oleh bank menggunakan CKPN, realized of gains and losses dan juga terjadi trade-off antara CKPN dan realized of gains and losses sebagai sarana manajemen laba sesuai dengan kebutuhan manajemen. Konsekuensi dari paparan bank terhadap akuntansi nilai wajar dapat meningkatkan fleksibilitas manajer dalam melaporkan penghasilan yang diinginkan dengan memberikan mereka alat manajemen laba. Temuan-temuan tersebut dapat bersifat informatif bagi pembuat kebijakan, anggota industri perbankan, dan akademisi. Kata kunci: manajemen laba, akuntansi nilai wajar, CKPN, realized gains and losses, trade-off CKPN dan realized gains and losses.

scholarly journals THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

2019 ◽  
Vol 6 (1) ◽  
pp. 19
Author(s):  
Mayasari Mayasari ◽  
Ayu Yuliandini ◽  
Intan Indah Permatasari
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Company Size ◽  
Negative Effect ◽  
Positive Effect

<p><em>The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.</em><em> </em></p>

scholarly journals MANAJEMEN LABA DAN PENERAPAN UU No.36/2008 TENTANG PERUBAHAN PENGHITUNGAN PAJAK PENGHASILAN

2017 ◽  
Vol 19 (4) ◽  
pp. 443
Author(s):  
Eko Arief Sudaryono ◽  
Doddy Setiawan
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Stock Exchange ◽  
Listed Companies ◽  
The Other ◽  
Indonesian Government ◽  
Financial Firms ◽  
Before And After ◽  
Government Change ◽  
Positive Effect

This research aims at examining earnings management around Law Nu.36/2008 regarding tax tarif. Indonesian government change tax tarif from progressive tarif to single tarif. Indonesian government also provide incentives for listed companies. There is 5% reduction in tax tarif for listed companies. Sample of this research consists of non-financial firms in Indonesian Stock Exchange during 2006–2010 observations. The result of this research shows that there is no significant different between earnings management before and after the application single tarif for tax. This result is consistent using compare means test and regression analysis. Further analysis shows that ROA and leverage have positive effect on earnings management. Thus, leveraged firms are engaged in earnings management actively. This result also finds similar effect of ROA on earnings management. Firms with high earnings are more aggressive to manage earnings. On the other hand, this research does not find significant effect of firm size on earnings management.

DAMPAK PENERAPAN PSAK 50/55 (REVISI 2006) TERHADAP MANAJEMEN LABA DIPERBANKAN: PERANAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

2012 ◽  
Author(s):  
Yeasy Darmayanti ◽  
Teti Susanti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
The Other ◽  
Financial Report ◽  
Other Hand ◽  
Ownership Composition ◽  
Positive Effect ◽  
Test Result

The practicing of earnings management in banking companies certainly has pro and con's from the stockholders, because it tends to harm the users of information and the service of financial report. This research, therefore, aims to investigate the effect of application of PSAK 50/55 (2006 revision) toward earnings management with corporate governance as the moderating variable. This research was implemented in banking companies that listed in Indonesia Stock Exchange. This research used 28 banking companies that published financial report in period of 2009 — 2011 completely. The test result indicated that the application of PSAK 50/55 (2006 revision), moderation of foreign ownership, composition of commissioner council, standard of KAP and committee of audit as the moderator did not have any significance effect toward the practicing of earnings management in banking companies that listed in ISE. On the other hand, the application of PSAK 50/55 (Revision 2006) moderated by the KAP size had the positive effect toward practicing of earnings management.

scholarly journals Pengaruh Fair Value Accounting Dan Dewan Komisaris Terhadap Earning Management Yang Dimoderasi Oleh Peran Syariah

2020 ◽  
Vol 2 (1) ◽  
pp. 2280-2298
Author(s):  
Restu Hanin Annisa ◽  
Salma Taqwa
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Fair Value ◽  
Real Earnings Management ◽  
Fair Value Accounting ◽  
Significance Level ◽  
Level Of Significance

The purpose of this study is to determine the effect of fair value accounting and board of commissioners on earnings management. The renewal of this study where the research also aims to determine the role of sharia in moderating the influence of fair value accounting and the board of commissioners on earnings management. Researchers tested banking companies listed on the Indonesia Stock Exchange in 2015-2018 with a total sample of 152 samples using a purposive sampling method. The results showed that fair value accounting and the board of commissioners had no effect on earnings management, where the probability value of both was greater than the level of significance (0.005). In addition, the results of the study stated that the role of sharia can reduce the effect of fair value on earnings management with a significance level of 10% (0.10). However, the role of sharia cannot actually reduce the influence of the board of commissioners on earnings management with a probability level greater than 0.005. Recommendations for further research are expected to be able to trace real earnings management because in this study only using accrual earnings management, then it is expected that the next researcher broadens the sample used and adds other variables that are considered to influence earnings management.

scholarly journals PENGARUH EXECUTIVE INCENTIVE, FIRM SIZE, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DALAM BURSA EFEK INDONESIA PERIODE 2015-2018

Paradigma ◽  
2021 ◽  
Vol 18 (2) ◽  
pp. 62-72
Author(s):  
Nadhila Ellyane Ardaputri ◽  
Dikdik Saleh Sadikin
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Random Effect ◽  
Random Effect Model ◽  
Effect Model ◽  
Positive Effect

This study aims to determine the effect of Executive Incentive, Firm Size, and Leverage on Earnings Management. The object of research in this study is the LQ-45 company listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. This research uses purposive sampling method so that 27 companies are obtained with a total of 97 observations after outliers. This study uses a random effect model and multiple regression analysis used in hypothesis testing. This study provides results that the executive incentive LQ-45 company does not affect earnings management; firm size has a positive effect on earnings management; and leverage has no effect on earnings management.

scholarly journals MOTIVASI BONUS PLAN DALAM FRAUDELENT FINANCIAL STATEMENT

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
MF. Arrozi Adhikara
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Financial Statements ◽  
External Pressure ◽  
Financial Statement ◽  
Earning Management ◽  
Negative Effect ◽  
Fraudulent Financial Statements ◽  
Positive Effect ◽  
Bonus Plan

This study to examine the elements of fraud in the Pentagon fraud theory indetecting fraudulent financial statements. Fraud pentagon is proxied by six variables consisting of two elements of pressure (financial target and external pressure), one variable from element opportunity (ineffective monitoring), one variable from element rationalization (change in auditor), one variable from capability element (change in directors) ), and one variable from the arrogance element (number of CEO's pictures) hypothesized to affect fraudulent financial statements. F-Score is used to determine the fraudulent financial statement with bonus plan based earnings management as an intervening variable. This study with a sample of 35 companies was selected using a purposive sampling method from delisting companies in the Indonesia Stock Exchange in 20092016. Hypothesis testing uses a path analysis to test the Effects of Pressure, Opportunity, Rationalization, Competence, and Arrogance Against the Fraudulent Financial Statement with Earning Management Based on Bonus Plans as Intervening Variables on Companies Delisting on the Indonesia Stock Exchange 2009-2016.The results showed that ROA, DER, RKI had a positive effect on earnings management. While earnings management has a negative effect on fraudulent financial statements. DER and CEO have a negative effect on fraudulent financial statements and CPA has a positive effect on fraudulent financial statements. Keywords : fraudulent financial statement, pressure, opportunity,  rationalization, competence, arrogance, earning management, bonus plan

scholarly journals Pengaruh Nilai Wajar Aset Biologis terhadap Manajemen Laba

2020 ◽  
Vol 19 (1) ◽  
pp. 45
Author(s):  
Vista Febryanti ◽  
Yosefa Sayekti ◽  
Aisa Tri Agustini
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Fair Value ◽  
Earning Management ◽  
Control Variables ◽  
Independent Variable ◽  
Model Independent ◽  
And Control ◽  
Positive Effect

The purpose of this study is to examine and analyze the effect of the biological asset’s fair value on the earning management in the agroindustry companies that listed at the Indonesia Stock Exchange (BEI). This research is a quantitative study using secondary data from annual and quarterly reports of agroindustry companies 2018. This study uses the dependent variable earning management which is measured by Stubben’s model, independent variable biological asset’s fair value which is measured by gains or losses from the implementation of fair value to biological assets, and control variables firm size (logarithm of total assets) and leverage (DER). The results of this study shows that the biological asset’s fair value which is implemented through the PSAK 69: Agriculture has the positive effect on the earning management, and control variables (firm size and leverage) have no effect on earning management. This results indicates that the implementation of biological asset’s fair value through PSAK 69 in agroindustry companies enhances earning management action taken by manager. Keywords: biological assets; earning management; fair value; PSAK 69.

scholarly journals Small Earnings Changes by Using Fair Value Measurement: Evidence from the Banking Industry of Sri Lanka

2019 ◽  
pp. 1-13
Author(s):  
G. K. Suren W. De Chickera ◽  
Liu Qi
Keyword(s):  
Earnings Management ◽  
Financial Institution ◽  
Stock Exchange ◽  
Past Research ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Loan Loss ◽  
One Year ◽  
Fair Value Measurements ◽  
Level 2

One of the most serious concerns presently facing the accounting profession is the growing complexity, extension, and significance of issues adjoining fair value measurements. The fair value accounting is liable for enhancing financial destruction. This research study the samples of licensed commercial banks and the financial institution listed under Colombo stock exchange to examine the association between the fair value accounting and the small earnings increase reported by the banks attributable to earnings management. We used the statistical methodology follow by Beatty et al. [1] to test the banks reported fair value assets and liabilities associated with bank report small earnings increase. We use both the current year and one-year ahead data after controlling discretionary provision for loan loss, discretionary security gains and losses and other features of banks. We found evidence that; banks reported fair value assets and liabilities are positively associate with bank reported small earnings increase. We further use the fair value hierarchy; to identify which level of fair value assets and liabilities associated with bank reported small earnings increase and we found the evidence that the level 2 fair value assets and liabilities are a predominant determination for the association between banks reported fair value assets and liabilities associated with bank report small earnings increase. The assets available-sales report under fair value is the primary use of item earnings management and the level 2 fair value assets and liabilities to reporting smooth earnings over the periods. Therefore, consistent with past research and present us, banks use the fair value measurements to manage the earnings.

scholarly journals THE EFFECT OF COMPANY DIVERSIFICATION TOWARDS EARNING MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Ratih Kusumaningtyas ◽  
Reni Yendrawati
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Corporate Diversification ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
The Relationship ◽  
Positive Effect

<p>This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the company’s growth (growth) and leverage have no significant effect on earnings management.</p>

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