scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA REAL EARNING MANAGEMENT: PERSPEKTIF DIAMOND FRAUD THEORY (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018)

2019 ◽  
pp. 2
Author(s):  
Hermawan Adi Wibawa
Keyword(s):  
Earning Management ◽  
Real Earning ◽  
Fraud Theory

<p>Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi <em>real earning management</em> dengan menggunakan analisis diamond fraud. Penelitian  menganalisis pengaruh target keuangan, kualitas auditor eksternal, perubahan direksi dan pemantauan yang tidak efektif pada <em>real</em> <em>earning management</em>. Sampel penelitian berjumlah 63 perusahaan manufaktur <em>go public</em> pada periode 2016-2018. Sumber data penelitian adalah data sekunder berupa laporan tahunan di situs resmi Bursa Efek Indonesia. Pengujian penelitian menggunakan metode regresi linear. Hasil penelitian menunjukkan bahwa pemantauan yang tidak efektif berpengaruh pada <em>real earning management</em>, sedangkan target keuangan, kualitas auditor eksternal, dan pergantian direksi dengan ukuran perusahaan tidak berpengaruh pada <em>real earning management</em>. </p>

scholarly journals PENDETEKSIAN PENIPUAN LAPORAN KEUANGAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABLE MODERATING DENGAN MENGGUNAKAN FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2016 - 2018

2019 ◽  
pp. 2
Author(s):  
Trianawati Trianawati
Keyword(s):  
Earning Management ◽  
Fraud Triangle ◽  
Purposive Sampling ◽  
Real Earning ◽  
Financial Need ◽  
Total Accrual

<p>Penulisan ini bertujuan untuk membuktikan secara empiris pengaruh unsur fraud triangle (<em>pressure, opportunity dan rationalization</em>) dalam penipuan laporan keuangan yakni praktik <em>real earning management</em> pada perusahaan manufaktur di bursa efek indonesia tahun 2016-2018.  Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder. Populasi dari penelitian ini adalah 162 perusahaan manufaktur di bursa efek indonesia.  Pemilihan sampel dengan menggunakan purposive sampling yang terbatas pada individu spesifik dengan kriteria tertentu untuk memenuhi kebutuhan penelitian (Sekaran dan Bougie, 2013). Hasil penelitian ini menunjukan bahwa kepemilikan saham orang dalam <em>(personal financial need) dan Total Accrual to Asset (rationalization) </em> pada perusahaan memiliki banyak kesempatan memanipulasi laporan keuangan. Sedangkan perubahan saldo piutang (<em>nature  of industry)</em> tidak memiliki pengaruh terhadap kecurangan laporan keuangan pada praktik <em>real earning management</em>.</p>

scholarly journals Company Size Moderates the Effect of Real Earning Management and Accrual Earning Management on Value Relevance

ETIKONOMI ◽  
2019 ◽  
Vol 18 (1) ◽  
Author(s):  
Sistya Rachmawati
Keyword(s):  
Predictive Value ◽  
Value Relevance ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Earning Management ◽  
Company Size ◽  
Real Earning ◽  
Common Effect ◽  
Effect Model ◽  
Value Model

The purpose of the study was to determine the effect of real earning management and accrual earning management on the relevance of values proxied by predictive value, feedback value and timeliness. Furthermore, whether the influence of real earning management and accrual earning management on value relevance can be strengthened by the company size variable. This study uses secondary data from 2014 to 2016 with 61 companies so that there are 183 observations. Data is processed by multiple regression for predictive value model and feedback value model using fixed effect model while timeliness uses common effect model. Before the regression test, normality and classical tests were carried out which included multicollinearity test, heteroscedasticity test and autocorrelation test. The results showed that the effect of real earning management and accrual earning management on predictive value, feedback value was not significant, while the timeliness was only accrual earning mamagement that had significance. On the other hand, company size has been proven to strengthen the effect of real earning management and accrual earning management on predictive value, whereas in the feedback value and timeliness model only accrual earning management can be strengthened by the size of the company

scholarly journals Perilaku Manajemen Laba Berdasarkan Siklus Hidup Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1307-1321
Author(s):  
Chyntya Lisnawati ◽  
Nurzi Sebrina
Keyword(s):  
Life Cycle ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Real Earning ◽  
Start Up

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

scholarly journals ANALISIS PENGARUH KOMPOSISI DEWAN KOMISARIS, KARAKTERISTIK KOMITE AUDIT, DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP PRAKTIK REAL EARNING MANAGEMENT

2018 ◽  
Vol 12 (1) ◽  
pp. 55
Author(s):  
Tri Wicaksono ◽  
Agung Pambudi ◽  
Desrir Miftah
Keyword(s):  
Corporate Governance ◽  
Earning Management ◽  
Real Earning

Penelitian ini bertujuan untuk menguji pengaruh komposisi dewan komisaris, karakteristik komite audit, dan struktur kepemilikan manajerial terhadap manajemen laba yang dideteksi melalui praktik Real Earning Management. Penelitian ini dilakukan dengan melakukan analisis mengenai penerapan mekanisme corporate governance dan praktik Real Earning Management selama tahun 2011 sampai 2013 pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia kemudian dianalisis dengan regresi berganda. Kemudian proksi-proksi mekanisme corporate governance dianalisis secara parsial mengenai pengaruhnya terhadap praktik Real Earning Management. Hasil penelitian menunjukkan bahwa komposisi dewan komisaris tidak berpengaruh terhadap manajemen laba melalui praktik Real Earning Management. Namun demikian, karakteristik komite audit, dan struktur kepemilikan manajerial berpengaruh negatif terhadap manajemen laba melalui praktik Real Earning Management. Secara simultan keseluruhan proksi variabel mekanisme corporate governance pada penelitian ini berpengaruh terhadap manajemen laba melalui praktik Real Earning Management. Implikasi penelitian ini menunjukkan bahwa perusahaan-perusahaan manufaktur di Indonesia diduga melakukan manajemen laba melalui Real Earning Management, tetapi mekanisme corporate governance yang diwajibkan oleh pihak regulator (BAPEPAM) terbukti dapat mencegahnya.

scholarly journals EFEK MODERASI DEWAN KOMISARIS ANTARA MANAJEMEN LABA RIIL, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 14 (2) ◽  
pp. 147
Author(s):  
Mariana Ulfa Sofwan
Keyword(s):  
Stock Exchange ◽  
Control Variable ◽  
Negative Influence ◽  
Positive Influence ◽  
Earning Management ◽  
Negative Effects ◽  
Real Earning ◽  
Positive Effects ◽  
Test Of Hypothesis ◽  
Csr Disclosure

<p><em>The purpose of this research was to find out the effect of real earning management, profitability, liquidity and leverage with the board of commissoners as a moderating variable on CSR disclosure and size as a control variable.  This research uses multiple regression testing. The sample is a basic industrial and chemical manufacturing company listed on the Indonesia Stock Exchange by sampling 129 companies from 2015-2017. Sample determination was done by using purposive sampling method. The test of hypothesis using SPSS application. Based on the results of the analysis can be concluded that real earning management, profitability, and liquidity has positive effects on CSR disclosure, while leverage has negative effects on CSR disclosure. The board of comissoners was able to strenghten the positive influence of real earning management and liquidity on CSR disclosure and also able to weaken the negative influence of leverage on CSR disclosure. However, the board of comissoners was unable to strenghten the positive positive influence of profitability on CSR disclosure.</em></p>

scholarly journals Real earnings management and borrowing costs: The moderating effect of the directors’ and officers' liability insurance

2021 ◽  
pp. 51-71
Author(s):  
Jui-I Chang ◽  
Chen-Ying Lee ◽  
Gene-Tu Lin
Keyword(s):  
Earnings Management ◽  
Manufacturing Industry ◽  
Moderating Effect ◽  
Liability Insurance ◽  
Real Earnings Management ◽  
Earning Management ◽  
Borrowing Costs ◽  
Real Earning ◽  
Borrowing Cost ◽  
Directors And Officers

Abstract The purpose of this paper is to investigate the effects of real earnings management on firm borrowing cost of public-listed in Taiwanese manufacturing industry during 2010 to 2017, and also examines the moderating effect of the directors’ and officers’ liability insurance (D&O insurance) on real earnings management and borrowing costs. The empirical results show that borrowing cost is positively related to real earning management but negatively related to D&O insurance purchase. Therefore, the firms with D&O insurance than those without have lower borrowing costs, but the higher the D&O insurance amount, the higher the borrowing costs. Furthermore, D&O insurance has a moderating effect between the real earnings management and borrowing costs. Our findings suggest the relationship between D&O insurance and real earning management, which through the D&O insurance purchasing decision to impact on corporate borrowing costs. JEL classification numbers: G22, G32, M41. Keywords: Real earnings management, Directors’ and officers' liability insurance, Borrowing costs, Moderating effect.

scholarly journals Corporate governance and Real Activities Manipulation (Real Earnings Management)

2014 ◽  
Vol 5 (2) ◽  
pp. 764-778
Author(s):  
Gholamhassan Taghizad ◽  
Hosien Panahian
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Real Earnings Management ◽  
Earning Management ◽  
Profit Model ◽  
Real Earning ◽  
Meaningful Relationship ◽  
The Board Of Directors ◽  
The Relationship ◽  
Descriptive Method

This paper is performed based on the relation between corporate governance on Iranian corporations' performance 2006-2012 financial years. The aim of this study is to determine the relationship between the elements of firm sovereignty and the management of real profit in the realm of the study. The methodology of the study is based on the drawing a conclusion and the gathering of descriptive data and also based on practical application aim. The descriptive method is from correlated type and multi variable regressions are used to analyze the data and to examine assumption. Considering the first basic assumption (among firm sovereignty (concentration of ownership) and second assumption (between firm sovereignty (independence of the board of directors) and handling real activities there is a relation. The obtained conclusions show that: based on the first assumption there is a negative and meaningful relation between independency of board of directors and management of real profit based on unusual expenses of production. However no meaningful relationship was observed between concentration of property and real earning management. Based on the second assumption: there is a negative and meaningful relationship between the independency of the board of directors and the real management of real profit based on arbitrary expenses, however when the previous models is based on management of real profit model and arbitrary expenses and is considered, no meaningful relationship was observed between concentration of the property and possession and real earning management.

scholarly journals Relationship between Leverage and Firm Size Toward to Real Earning Management (Unit Analysis of Mining Company Indonesia Exchange Stock Period 2012 Until 2015)

2019 ◽  
Vol 8 ◽  
pp. 672-687
Author(s):  
Irene Sukma Lestari Barus ◽  
◽  
Tetty Lasniroha Sarumpaet ◽  
Acep Edison ◽  
Renny Maisyarah ◽  
...  
Keyword(s):  
Firm Size ◽  
Management Unit ◽  
Earning Management ◽  
Mining Company ◽  
Real Earning ◽  
Unit Analysis
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