PENGARUH INFORMASI LABA TERHADAP REAKSI PASAR DENGAN MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL SEBAGAI VARIABEL MODERASI

This study aims to investigate the effect of earnings information on market reaction with accrual and real earnings management as the moderating variables. The sample of this study is manufacturing companies listed in the Indonesia Stock Exchange in 2012-2015. Samples are collected by purposive sampling and resulted in 58 companies as the final sample. Data were analyzed using Moderated Regression Analysis (MRA) for testing hypothesis with significance level 5%. The statistical tool used is SPSS 22. The results of this study shown that market reacts positively significant toward earnings management and real earnings management in aggregate weaken the effect of earnings information toward market reaction. Real earnings management through discretionary expenses strengthen the effect of earnings information toward market reaction. Meanwhile, real earnings management through sales manipulation and overproduction, and accrual earnings management do not moderate the effect of earnings information toward market reaction.

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The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v9i7.965 ◽

2020 ◽

Vol 9 (7) ◽

pp. 167-176

Author(s):

Ratih Pujirahayu Nugroho ◽

Sutrisno T Sutrisno ◽

Endang Mardiati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Financial Distress ◽

Stock Exchange ◽

Real Earnings Management ◽

Audit Committees ◽

Manufacturing Companies ◽

Sample Collection ◽

Financial Reports ◽

Tax Aggressiveness

This study aims to verify the correlation between financial distress and earnings management of tax aggressiveness moderated by corporate governance. This study uses a population of manufacturing companies that publish their financial statement on the Indonesia Stock Exchange from 2017 until 2018. Sample collection was performed using a purposive sampling method, resulting in a total of 212 populations that published complete financial reports. This study was tested by using the Multiple Regression Analysis test. This research gave empirical proofs that financial distress and real earnings management positively influenced the tax aggressiveness was supported, the proportion of independent commissioners weakened the financial distress and negatively impacted the tax aggressiveness was supported, the total audit committees weakened the financial distress and negatively influenced the tax aggressiveness was not supported, the proportion of independent commissioners and total audit committees weakened the real earnings management and negatively affected the tax aggressiveness was not supported

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IFRS ADOPTION AND EARNINGS MANAGEMENT PRACTICE: EVIDENCE FROM INDONESIA COMPANIES

JURNAL AKUNTANSI EKONOMI dan MANAJEMEN BISNIS ◽

10.30871/jaemb.v7i2.1808 ◽

2019 ◽

Vol 7 (2) ◽

pp. 229-239

Author(s):

Vina Kholisa Dinuka

Keyword(s):

Earnings Management ◽

Management Practices ◽

Stock Exchange ◽

Management Practice ◽

Real Earnings Management ◽

Manufacturing Companies ◽

Discretionary Accrual ◽

Ifrs Adoption ◽

Negative Effect ◽

Ifrs Implementation

The purpose of this study is to verify IFRS contribution by examining the presence of Accrual Earnings Management (AEM) and Real Earnings Management (REM) in the period pre- and post- IFRS implementation in manufacturing companies in Indonesia. AEM is measured by absolute value of discretionary accrual, while REM is proxied by three measurements of REM, they are abnormal cash flow operation, abnormal production and abnormal discretionary expenses. The sample is taken from Indonesia stock exchange in 2009-2011 and 2013-2015. 2012 is Indonesia adoption period and it is excluded from the sample, because it is considerated as transitory year. This study uses regression analysis and Paired t-test to compare the presence of AEM and REM preceding and following IFRS implementation. The findings reveal that IFRS adoption has significantly negative effect towards AEM and REM. It indicates that the following IFRS implementation, AEM and REM are decrease. Therefore, IFRS is able to reduce earnings management practices in manufacturing companies in Indonesia both for AEM and REM.

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MANAJEMEN LABA DAN KAS DI TANGAN: EFEK MODERASI DARI KENDALA KEUANGAN

PERFORMANCE Jurnal Bisnis & Akuntansi ◽

10.24929/feb.v10i2.1215 ◽

2020 ◽

Vol 10 (2) ◽

pp. 97-111

Author(s):

Vina Elfreda ◽

Ari Budi Kristanto

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Earning Management ◽

Cash Holding ◽

Financial Constraint ◽

Economic Uncertainty ◽

Moderating Variables ◽

Panel Data Regression ◽

Final Sample ◽

Data Regression

Global economic’s uncertainty that occurs cause a predictions of an economic crisis that may happen anytime. This prediction becomes the basis for corporates to anticipate, which one of them by increasing corporate cash holding. The amount of cash holding can be determined with earnings management, especially in this global economic uncertainty. The purpose of this study is to investigate the effect of earnings management on cash holding with financial constraint as moderating variables. The samples of this study are collected by purposive sampling and resulted 363 companies as the final sample from manufaturing companies listed in the Indonesia Stock Exchange in 2016-2018. Data were analyzed by using panel data regression. The result shows that earning management has positive and significant effect on cash holding. In addition, financial constraint is also proven to moderate by strengthening the effect of earning management towards cash holding

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Pengaruh Strategi Bisnis, Financial Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderasi

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v3i1.342 ◽

2021 ◽

Vol 3 (1) ◽

pp. 203-217

Author(s):

Husnaini Dwi Wanri ◽

Erinos NR

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Business Strategy ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Real Earnings Management ◽

Manufacturing Companies ◽

Financial Leverage ◽

Strategy Variables

This study aims to examine the effect of business strategy and financial leverage as moderated by corporate governance in predicting real earnings management. This type of research is a causal association with a quantitative approach. The population used in this study are all manufacturing companies listed in Bursa Efek Indonesia 2016-2019. The sampling technique in this study using the purposive sampling technique, there are 80 manufacturing companies used as research samples. The business strategy variables are measured by the cost leadership strategy model for the current year. Earnings management variables are calculated by aggregating the triggering factors for earnings management, namely sales manipulation, overproduction, and discretionary spending. The leverage variable is calculated by the ratio of debt to assets and the moderating variable is measured by the proportion of share ownership by the managerial party. The data used in this study is secondary data obtained from the company's financial statements obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The analytical method used is the multiple regression method which is processed using the SPSS 16 application. The results show that business strategy, financial leverage has a significant positive effect on real earnings management, CG can increase or weaken the relationship between business strategy, leverage on real earnings management but not significantly

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Financial Leverage on Earnings Management of Quoted Manufacturing Companies in Nigeria

THE INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION ◽

10.18775/ijmsba.1849-5664-5419.2014.64.1001 ◽

2020 ◽

pp. 7-21

Author(s):

Ogiriki Tonye ◽

Iweias Seth Sokiri

Keyword(s):

Earnings Management ◽

Positive Impact ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Ordinary Least Squares ◽

Manufacturing Firms ◽

Real Earnings Management ◽

Manufacturing Companies ◽

Financial Leverage

This study investigated financial leverage on earnings management in manufacturing firms in Nigeria. A total of twenty-nine (29) listed firms on the Nigeria Stock Exchange (NSE) were studied, and secondary data were extracted from their annual financial statements as reported in the factbook. Ordinary least squares (OLS) method was used to analyze the data. The results revealed that: the management of manufacturing companies in Nigeria employs all the three strategies of earnings management in their companies. The relationships between financial leverage and each of the dependent variables are positive but weak. Financial leverage does not have a significant impact on accruals earnings management in listed manufacturing firms in Nigeria; but it does on real earnings management and deferred tax earnings management; The study concludes that financial leverage has a positive impact on accrual earnings management, while both financial leverage and total leverage has a negative effect on real earning management. The study recommends that users of financial statements should factor in financial leverage in assessing reported earnings by lowering/upping their expectations as to the reliability of the earnings, depending on whether financial leverage is high or low.

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Selection of profit management strategy

Linguistics and Culture Review ◽

10.21744/lingcure.v6ns1.2090 ◽

2022 ◽

Vol 6 ◽

Author(s):

Ni Wayan Sukma Kartika Dewi ◽

Ni Made Dwi Ratnadi ◽

I Ketut Yadnyana ◽

I Gusti Ngurah Agung Suaryana

Keyword(s):

Earnings Management ◽

Management Strategy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Real Earnings Management ◽

Annual Reports ◽

Manufacturing Companies ◽

Classification Shifting

The purpose of this study is to empirically prove the companies in the growth, mature, and stagnant stages use accrual earnings management, real earnings management, and classification shifting. The data used is secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data analysis technique used multiple linear regression analysis. The sampling technique used was purposive sampling technique and obtained a sample of 53 manufacturing companies or the same as 265 observational data. Based on the results of the analysis, it was found that the company is in the growth mature and stagnant stage using the accrual earnings management strategy. The growth stage of the company does not use a real earnings management strategy, the mature and stagnant stage, the company uses a real earnings management strategy. Companies in the growth and mature stages do not use the classification shifting strategy.

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EFEKTIVITAS KOMITE AUDIT DAN MANAJEMEN LABA RIIL

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2015.112.16 ◽

2015 ◽

Vol 11 (2) ◽

pp. 157

Author(s):

Yuliani Yuliani ◽

Christine Novita Dewi

Keyword(s):

Empirical Study ◽

Earnings Management ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Educational Background ◽

Real Earnings Management ◽

Manufacturing Companies ◽

External Audit ◽

Independent Variable

h: 0px; "> This research is an empirical study of the audit committee effectiveness towards the company’stendency in conducting real earnings management. The purpose of this research is to obtain empiricalevidence the influence of educational background of the audit committee’s composition, diligence ofthe audit committee, audit committee’s relationship with related parties towards company’s tendencyin conducting real earnings management through sales manipulation, excessive production andreduction in discretionary cost. Sampling was done using purposive sampling method, which uses 117data of manufacturing companies that are listed in BEI (Indonesia Stock Exchange) in the period of2009 to 2012 that tend to conduct real earnings management. The independent variable used are theeducational background composition of the audit committee members, audit committee diligence isproxied by the frequency of the audit committee internal meetings, and the audit committeerelationships with related parties are proxied by the frequency of the external audit committeemeeting, the results showed that the more fulfilled the composition of the audit committee competence,the more numbers of internal and external meetings conducted by audit committee, the lower ofcompany tends to manage their earnings though real activities.Keywords: real earnings management, internal meetings, audit committee’s compositions, externalmeetings

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

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i1.212 ◽

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.

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Real earnings management of operation before and after the implementation of IFRS using cash flow measurement approach

The Indonesian Accounting Review ◽

10.14414/tiar.v5i1.489 ◽

2016 ◽

Vol 5 (1) ◽

pp. 55

Author(s):

Tiara Puspita Dewi ◽

Nurmala Ahmar

Keyword(s):

Earnings Management ◽

Cash Flow ◽

Stock Exchange ◽

Secondary Data ◽

Real Earnings Management ◽

Manufacturing Companies ◽

Public Companies ◽

Before And After ◽

Measurement Approach ◽

Infor Mation

The timeframe of this study is two years, before the implementation of IFRS in 2011 and after the implementation of IFRS in 2013. The population of this study is manufacturing companies listed in Indonesia Stock Exchange. From the existing 179 companies, 92 companies were selected according to the criteria of the sampling method and then determined as the subjects of the study. The data were secondary data obtained in the form of ready-made (provided) through publications and infor-mation issued by various organizations or public companies listed in Indonesia Stock Exchange. The focus of this study is to examine the differences in the real earnings management with the measurement of cash flow operation before and after the implementation of IFRS. Roychowdhury (2006) stated that the indication of real earnings management is the interval between -0.075 and 0.075. The results show that there is no difference between real earnings management with the measurement of cash flow operation before the implementation of IFRS and real earnings man-agement with the measurement of cash flow operation after the implementation of IFRS.

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FAKTOR – FAKTOR YANG MEMPENGARUHI PEMILIHAN MODEL REVALUASI SEBAGAI MODEL PENGUKURAN ASET TETAP DAN DAMPAKNYA TERHADAP MANAJEMEN LABA

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v10i2.990 ◽

2018 ◽

Vol 10 (2) ◽

Author(s):

Rini Martini ◽

Kurniawati Kurniawati

Keyword(s):

Earnings Management ◽

Significant Influence ◽

Stock Exchange ◽

Binary Logistic Regression ◽

Fair Value ◽

Fixed Asset ◽

Statistical Tool ◽

Public Companies ◽

Significance Level ◽

Company Value

Since the emergence of the revaluation model as another option in the measurement of fixed assets, the participation of public companies in Indonesia in the implementation of fair value began to increase. The aim of this study is to investigate factors that affecting the decisions made by the company to perform revaluation model of fixed asset and the effect of revaluation model on earnings management. The sample used in this research were non financial companies listed at Indonesia Stock Exchange 2013-2015. Samples are collected by purposive sampling and resulted in 180 firms as the final sample. The statistic method used was binary logistic regression method, with hypotheses testing of statistic t using a significance level (α) = 5%. The statistical tool used is SPSS 23. The result of this research indicates that company value has negative significant influence and fixed asset intensity has positive significant influence on revaluation model implementation. Meanwhile leverage and liquidity do not have significant influence on revaluation model implementation. Revaluation model implementation does not have significant influence on earnings management. This research also showed that asset revaluation implementation can be used to reduce information asymmetry and give positive signal to financial statement users. But apparently asset revaluation implementation does not have significant influence with earnings management because fair value implementation has not been optimal in Indonesia's public company.Keywords : Fixed asset, revaluation model, leverage, liquidity, company value, fixed asset intensity, earnings management.

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