scholarly journals Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model

2020 ◽  
Vol 35 (1) ◽  
pp. 61
Author(s):  
Cahyo Indraswono ◽  
Anggreni Dian Kurniawati
Keyword(s):  
Life Cycle ◽  
Critical Point ◽  
Linear Model ◽  
Stock Exchange ◽  
Piecewise Linear ◽  
Discretionary Accruals ◽  
Mature Stage ◽  
Manufacturing Companies ◽  
Piecewise Linear Model ◽  
Negative Effect

<p>This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals. In addition, this study also examines the differences of discretionary accruals in growth-mature stage and mature-stagnant stage. The data observation in this study is financial statement data of 341 manufacturing companies listed on Indonesia Stock Exchange in 2015-2017. The dependent variable is discretionary accruals that focuses on the piecewise linear model and the independent variables are the life cycle and the company age. Life cycle grouped into two critical point stages, namely the growth-mature stage and the mature-stagnant stage. Multiple linear regression is used to test hypotheses. The results show that there is a negative effect on growth-mature and mature stagnant in critical points of the discretionary accruals and there is a positive effect on the company age on discretionary accruals. Moreover, this study also proves that there are differences in discretionary accruals at growth-mature stage and mature-stagnant stage.</p>

Piecewise Linier Model Untuk Manajemen Laba: Investigasi Sebelum dan Sesudah Implementasi IFRS pada Perusahaan Manufaktur di Bursa Efek Indonesia

2015 ◽  
Vol 2 (01) ◽  
pp. 97-105
Author(s):  
Rizki Fitrah Ramadhani ◽  
Nurmala Ahmar ◽  
Nuraini Rokhmania
Keyword(s):  
Earnings Management ◽  
Linear Model ◽  
Stock Exchange ◽  
Piecewise Linear ◽  
Financial Statements ◽  
Jel Classification ◽  
Manufacturing Companies ◽  
Piecewise Linear Model ◽  
Before And After ◽  
The Difference

A B S T R A C T This study aimed to examine differences in accrual earnings management by using piecewise linear model of approaching the companies listed on the Indonesian Stock Exchange (BEI) before and after the implementation of IFRS. Samples are 108 manufacturing companies. Year study was conducted during the period 2011 to calculate before the implementation of IFRS and 2013 to calculate after the implementation of IFRS. Criteria in the selection of the research object, among others, the company that serves the complete financial statements, the company does not move the sector, does not cease trading companies, as well as companies that serve the financial statements with the currency. The research proves the difference in accrual earnings management with Piecewise Linear Model approach in 2011 and in 2013. A B S T R A K Penelitian ini bertujuan untuk menguji perbedaan manajemen laba akrual dengan menggunakan model piecewise linear mendekati perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan setelah pelaksanaan IFRS. Sampel adalah 108 perusahaan manufaktur. Tahun penelitian ini dilakukan selama periode 2011 untuk menghitung sebelum pelaksanaan IFRS dan 2013 untuk menghitung setelah pelaksanaan IFRS. Kriteria dalam pemilihan objek penelitian, antara lain, perusahaan yang melayani laporan keuangan yang lengkap, perusahaan tidak bergerak sektor, tidak menghentikan perdagangan perusahaan, serta perusahaan yang melayani laporan keuangan dengan mata uang. Hasil penelitian membuktikan adanya perbedaan manajemen laba akrual dengan Piecewise Linear pendekatan Model pada tahun 2011 dan pada tahun 2013. JEL Classification: G14

scholarly journals Pengaruh Siklus Hidup Perusahaan Terhadap Konservatisme Akuntansi

2019 ◽  
Vol 1 (4) ◽  
pp. 1794-1809
Author(s):  
Yonia Efrilita ◽  
Salma Taqwa
Keyword(s):  
Life Cycle ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Accounting Conservatism ◽  
Mature Stage ◽  
Manufacturing Companies ◽  
Start Up ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze the effect of the company's life cycle that covers the stage of start-up, growth, and mature to accounting conservatism.  Population in this study are manufacturing companies listed in Indonesia Stock Exchange(IDX) in 2013 to2017 period. The sample of study was determined by using purposive sampling method, and that total sample 54 manufacturing companies. In this study, conservatism was measured using accrual earnings measure. The life cycle of companies is measured using cash flow patterns. The data used is secondary data obtained from www.idx.co.id. The analytical method used is the panel regression analysis with Eviews 8 software. The results showed of this study indicate that the life cycle of the company at the start-up stage and growth stage has negative effect on accounting conservatism. The life cycle  at mature stage has a positive effect on accounting conservatism.  

scholarly journals Piecewise Linier Model Untuk Manajemen Laba: Investigasi Sebelum dan Sesudah Implementasi IFRS pada Perusahaan Manufaktur di Bursa Efek Indonesia

2015 ◽  
Vol 2 (01) ◽  
pp. 97-105
Author(s):  
Rizki Fitrah Ramadhani ◽  
Nurmala Ahmar ◽  
Nuraini Rokhmania
Keyword(s):  
Earnings Management ◽  
Linear Model ◽  
Stock Exchange ◽  
Piecewise Linear ◽  
Financial Statements ◽  
Jel Classification ◽  
Manufacturing Companies ◽  
Piecewise Linear Model ◽  
Before And After ◽  
The Difference

A B S T R A C T This study aimed to examine differences in accrual earnings management by using piecewise linear model of approaching the companies listed on the Indonesian Stock Exchange (BEI) before and after the implementation of IFRS. Samples are 108 manufacturing companies. Year study was conducted during the period 2011 to calculate before the implementation of IFRS and 2013 to calculate after the implementation of IFRS. Criteria in the selection of the research object, among others, the company that serves the complete financial statements, the company does not move the sector, does not cease trading companies, as well as companies that serve the financial statements with the currency. The research proves the difference in accrual earnings management with Piecewise Linear Model approach in 2011 and in 2013. A B S T R A K Penelitian ini bertujuan untuk menguji perbedaan manajemen laba akrual dengan menggunakan model piecewise linear mendekati perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan setelah pelaksanaan IFRS. Sampel adalah 108 perusahaan manufaktur. Tahun penelitian ini dilakukan selama periode 2011 untuk menghitung sebelum pelaksanaan IFRS dan 2013 untuk menghitung setelah pelaksanaan IFRS. Kriteria dalam pemilihan objek penelitian, antara lain, perusahaan yang melayani laporan keuangan yang lengkap, perusahaan tidak bergerak sektor, tidak menghentikan perdagangan perusahaan, serta perusahaan yang melayani laporan keuangan dengan mata uang. Hasil penelitian membuktikan adanya perbedaan manajemen laba akrual dengan Piecewise Linear pendekatan Model pada tahun 2011 dan pada tahun 2013. JEL Classification: G14

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSBILITY TERHADAP FINANCIAL DISTRESS DIMODERASI OLEH SIKLUS HIDUP PERUSAHAAN PADA TAHAP MATURE

2019 ◽  
Vol 9 (3) ◽  
pp. 173-186
Author(s):  
Retno Wati Purwaningsih ◽  
Nurna Aziza
Keyword(s):  
Corporate Social Responsibility ◽  
Life Cycle ◽  
Social Responsibility ◽  
Financial Distress ◽  
Stock Exchange ◽  
Mature Stage ◽  
Manufacturing Companies ◽  
Firm Life Cycle ◽  
Negative Effect ◽  
Corporate Social

This research investigated to prove that corporate social responsibility has a negative effect on financial distress, and the firm life cycle at the mature stage strengthen effect of corporate social responsbility on financial distress. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2014-2017. Methods of data collection used purposive sampling techniques. There were 49 companies with 170 observations that fulfilled the criteria to be the study sample. This study uses a quantitative approach. Data were analyzed using logistic regression and moderated regression analysis (MRA) with the help of SPSS software. The result showed that corporate social responsibility has a negative effect on financial distress, the firm life cycle at the mature stage strengthens the effect of corporate social responsibility on financial distress. Keywords: Corporate social responsibility, Financial distress, Firm life cycle at the mature stage

scholarly journals KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 3 (2) ◽  
pp. 174-190
Author(s):  
I Putu Edi Darmawan
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Discretionary Accruals ◽  
Real Earnings Management ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
The Impact

This study aims to test and analyze the impact of accrual earnings management and real earnings management on firm value empirically. Also, audit quality's role on the effect of accrual earnings management and total earnings management on firm value. The analytical method used is Moderated Regression Analysis (MRA). This research's population is manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2017. The sampling technique used is purposive sampling. This study found that accrual earnings management, which is proxied by discretionary accruals, positively affects firm value. Real earnings management has a negative effect on firm value. Audit quality cannot weaken the effect of accrual earnings management on firm value. However, audit quality weakens the effect of real earnings management on firm value.

scholarly journals Piecewise linear model of self-organized hierarchy formation

2020 ◽  
Vol 102 (3) ◽  
Author(s):  
Tomoshige Miyaguchi ◽  
Takamasa Miki ◽  
Ryota Hamada
Keyword(s):  
Linear Model ◽  
Piecewise Linear ◽  
Self Organized ◽  
Piecewise Linear Model ◽  
Hierarchy Formation

scholarly journals Effect of Mean Stress on the Fatigue Life Prediction of Notched Fiber-Reinforced 2060 Al-Li Alloy Laminates under Spectrum Loading

2018 ◽  
Vol 2018 ◽  
pp. 1-16
Author(s):  
Weiying Meng ◽  
Liyang Xie ◽  
Yu Zhang ◽  
Yawen Wang ◽  
Xiaofang Sun ◽  
...  
Keyword(s):  
Fatigue Life ◽  
Linear Model ◽  
Life Prediction ◽  
Piecewise Linear ◽  
Forecast Accuracy ◽  
Cyclic Stress ◽  
Fatigue Life Prediction ◽  
Fiber Reinforced ◽  
Piecewise Linear Model ◽  
Spectrum Loading

This paper presents a study on the fatigue life prediction of notched fiber-reinforced 2060 Al-Li alloy laminates under spectrum loading by applying the constant life diagram. Firstly, a review on the state of the art of constant life diagram models for the life prediction of composite materials is given, which highlights the effect on the forecast accuracy. Then, the fatigue life of notched fiber-reinforced Al-Li alloy laminates (2/1 laminates and 3/2 laminates) is tested under cyclic stress, which has different stress cycle characteristics (constant amplitude loading and Mini-Twist spectrum loading). The introduced models are successfully realized based on the available experimental data of examined laminates. In the case of Mini-Twist spectrum loading, the effect of the constant life diagram on the life prediction accuracy of examined laminates is studied based on the rainflow-counting method and Miner damage criteria. The results show that the simple Goodman model and piecewise linear model have certain advantages compared to other complex models for the life prediction of notched fiber metal laminates with different structures under Mini-Twist loading. From the engineering perspective, the S-N curve prediction based on the piecewise linear model is most applicable and accurate among all the models.

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