scholarly journals Menyusun Laporan Keuangan

2021 ◽  
Author(s):  
Bunga sahila hizbul istiqomah
Keyword(s):  
Earning Management

Suatu laporan keuangan pada dasarnya adalah hasil dari proses akuntansi yang dapat digunakan sebagai alat komunikasi antara data keuangan atau aktivitas suatu perusahaan dengan pihak – pihak yang berkepentingan dengan data atau aktivitas perusahaan tersebut. Laporan keuangan sangat perlu untuk mengetahui kondisi keuangan perusahaan (Gunawan, et al., 2015). Laba menjadi indikator umum bagi pihak manajemen dan pihak eksternal untuk menilai kinerja suatu perusahaan. Informasi laba ini dapat mempengaruhi investor, kreditur, dan pihak lainnya dalam membuat keputusan investasi dan ekonomi. Oleh sebab itu, perusahaan berusaha untuk mencapai target laba yang diinginkan agar perusahaan terlihat memiliki kinerja yang baik dan dapat menarik minat pihak eksternal. Laba juga dapat digunakan untuk mengukur kinerja manajemen perusahaan dalam suatu periode tertentu serta mempertanggung jawabkan sumber daya yang dikelola yang telah dipercayakan kepada manajemen/manajer. Namun manajer sering melakukan manipulasi data untuk memperoleh keuntungan pribadi. Tindakan tersebut biasa dikenal dengan istilah manajemen laba (Earning management).

Perilaku Earning Management di Sekitar Penerapan PP No. 46 Tahun 2013 (Studi Kasus pada UMKM di Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Suyanto Suyanto
Keyword(s):  
T Test ◽  
Earning Management ◽  
P Value ◽  
Purposive Sampling

Penelitian ini menguji mengenai perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013 (studi kasus pada UMKM di Daerah Istimewa Yogyakarta). PP Nomor 46 Tahun 2013 tentang pengenaan pajak penghasilan dari usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu. Per-masalahan dalam penelitian ini yaitu apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013. Tujuan penelitian ini adalah untuk menguji apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013 serta untuk memperoleh bukti empiris tentang ada tidaknya perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013. Teknik pengumpulan data diperoleh melalui data sekunder berupa laporan ke-uangan UMKM yang ada di Daerah Istimewa Yogyakarta selama periode pengamatan dari tahun 2012 sampai dengan tahun 2014. Dalam pengelolaan data, peneliti meng-gunakan alat bantu berupa perangkat lunak statistik untuk melakukan uji beda t-test. Pemilihan sampel berdasarkan metode purposive sampling dengan tujuan menda-patkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Hasil pe-nelitian ini adalah Nilai t yang disajikan untuk uji beda rata-rata berpasangan sebesar 9,347 dengan tingkat signifikansi 2-tailed 0,000 yang berarti nilai t signifikan karena p-value 0,000 jauh lebih rendah dari tingkat signifikansi yang ditetapkan yaitu 0,05. Dengan demikian maka dapat dikatakan bahwa data empiris mendukung hipotesis alternatif yang diajukan.

Earning Management and Employee Safety

2018 ◽  
Vol 19 (6) ◽  
pp. 193-214
Author(s):  
Ja－Eun Koo ◽  
Eun－Sun Ki
Keyword(s):  
Earning Management ◽  
Employee Safety

HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

2010 ◽  
Author(s):  
Fivi Anggraini
Keyword(s):  
Corporate Governance ◽  
Moral Hazard ◽  
Earnings Management ◽  
Conflict Of Interest ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Earning Management ◽  
Independent Directors ◽  
Relationship Of ◽  
The Relationship

Earnings management is the moral hazard problem of manager that adses because of the conflict of interest between the manager as agent and the stakeholder and the owner as principal. The behavior of earnings management will immediately influence the reported earning. The aims of this research at examining the relationship of board and audit committe to earnings management. The samples of this research is all of companies member Corporate Governance Perception Index (CGPI) in the years of 2003-2006 which were listed in Jakarta Stock Exchange. The results of this study show that (1) the proportion of independent directors on the board had not significant relationship to earning management, (2) competence of independent directors on the board had not significant relationship to earning management, (3) the size of board had significant relationship to earning management, (4) the proportion of independent directors on the audit committe had not significant relationship to earning management, and (5) competence of members of the audit committe had significant relationship to earning management.

The Effect of Sales Concentration to Major Customers on Earning Management and Risk

2021 ◽  
Vol 50 (3) ◽  
pp. 745-776
Author(s):  
Jae-Hyeong Joo ◽  
A-Reum Jung ◽  
Do-Jin Jung ◽  
Sung Whan Park
Keyword(s):  
Earning Management

scholarly journals Share Repurchases: A Literature Review

2016 ◽  
Vol 8 (2) ◽  
pp. 1
Author(s):  
Sarthak Kumar Jena ◽  
Chandra Sekhar Mishra ◽  
Prabina Rajib
Keyword(s):  
Literature Review ◽  
Corporate Finance ◽  
Regulatory Framework ◽  
Earning Management ◽  
Share Repurchases ◽  
Share Repurchase ◽  
Dividend Payment ◽  
Significant Growth ◽  
Alternative Method ◽  
The Usa

<p>Share repurchases evolved as an alternative method of payout and a corporate finance tool in 1950 in the USA. From 1980 to 2000 it has achieved a significant growth as compared to dividend payment by companies. Then, share repurchase is gradually spread to other countries like UK, Canada, etc.  Pertinent to its growing importance, over the years an enormous literature has emerged that deals with many facets of share repurchase. This article classifies and organizes literature in relations to the established hypotheses, determinants affecting share repurchase decisions, the effect of share repurchase on liquidity and earning management around share repurchase. In additions to the above, this article also analyses the regulatory framework of Indian buyback starting from 1998. It gives a brief view of sections of old Companies Act (1956) and new Companies Act (2013) dealing with buyback. This article also provides a snapshot of SEBI buyback regulations, 1998 and also accommodates all the amendments.</p>

scholarly journals A study on relationship between tail risk on earning management in Iranian banking industry

2013 ◽  
Vol 3 (2) ◽  
pp. 705-714 ◽  
Author(s):  
Mohammad Khodaei Valahzaghard ◽  
Aazam Samadi
Keyword(s):  
Banking Industry ◽  
Earning Management ◽  
Tail Risk

scholarly journals Earnings management and income tax evidence from Greece

2015 ◽  
Vol 12 (2) ◽  
pp. 511-529 ◽  
Author(s):  
Eftychia Kapoutsou ◽  
Christos Tzovas ◽  
Constantinos Chalevas
Keyword(s):  
Earnings Management ◽  
Significant Relationship ◽  
Income Tax ◽  
Management Practices ◽  
Management Accounting ◽  
Discretionary Accruals ◽  
Earning Management ◽  
Total Current ◽  
Jones Model ◽  
Deferred Tax

The aim of this study is to examine the question of earnings management and, specifically, how this relates to taxation. In order to determine whether there is a correlation between earnings management and taxation, we investigate the discretionary accruals aspect of total accruals, i.e. the portion of profits which can be affected by management accounting choices, as calculated by the Jones (1991) model and the modified Jones model (Dechow et. al, 1995). Furthermore, we examine to what degree a correlation may exist between discretionary accruals and tax income (consisting of current and deferred tax). Our empirical findings demonstrate a statistically significant relationship between the levels of discretionary accruals and of total, current and deferred tax. This suggests that tax in general may be employed as a means to facilitate earnings management. The findings of this study suggest that IFRS provisions regarding taxation provide firms with a scope to get involved in earning management practices

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