KONVERGENSI IFRS, KUALITAS AUDIT, DAN MANAJEMEN LABA

The purpose of this study is to analyzed how the IFRS convergence influence earnings management with audit quality as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2018 obtained using the purposive sampling method. The results of the study using panel data analysis showed that IFRS convergence negatively and significantly affected earnings management.This shows that the convergence of IFRS has an impact on the decline in earnings management practices. However, this study failed to prove audit quality as a moderating variable.

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Free cash flow and earnings management: board of commissioner, board independence and audit quality

Corporate Ownership and Control ◽

10.22495/cocv14i4c1art10 ◽

2017 ◽

Vol 14 (4) ◽

pp. 284-288 ◽

Cited By ~ 4

Author(s):

Yulius Kurnia Susanto ◽

Arya Pradipta ◽

Indra Arifin Djashan

Keyword(s):

Earnings Management ◽

Cash Flow ◽

Sampling Method ◽

Audit Quality ◽

Flow Problem ◽

Stock Exchange ◽

Free Cash Flow ◽

Board Independence ◽

Manufacturing Companies ◽

Management Board

The purpose of the research is to provide empirical evidence about the effect of board of commissioner, board independence and audit quality on relationship between free cash flow and earnings management. This research used 290 data from manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during 2012 until 2014. Earnings management calculated using Modified Jones (1991) Model include ROA from Kothari et al. (2005). Data for the research were analyzed using multiple regression analysis. The results of the research showed that the effect of board of commissioner, board independence and audit quality on relationship between free cash flow and earnings management is negative and significant. Board of commissioners, board independence and audit quality can reduce earnings management problems arising from free cash flow. Board of commissioners, board independence and audit quality oversee the opportunistic behavior of managers that arises from free cash flow problem.

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Pengaruh Em, Size, Roe Dan Lev Terhadap Dpr Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016

Jurnal Ekonomi ◽

10.24912/je.v23i2.372 ◽

2018 ◽

Vol 23 (2) ◽

Author(s):

Rini Tri Hastuti

Keyword(s):

Earnings Management ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Manufacturing Companies ◽

Return On Equity ◽

Purposive Sampling

The purpose of this research is to examine the effect ofearnings management, firm size, return on equity and dividend payoutratio on manufacturing companies listed in the Indonesian Stock Exchange in 2014-2016.The sample was determined by purposive sampling method. The research conducted by taking 117 manufacturing companies. The result of this research showed that earnings management and firm size have no significant effect on dividend payoutratio, while return on equity and leverage have significant effect on dividend payoutratio.

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Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management

Jurnal Akuntansi ◽

10.24912/ja.v23i3.613 ◽

2020 ◽

Vol 23 (3) ◽

pp. 449

Author(s):

Nurainun Bangun

Keyword(s):

Earnings Management ◽

Cash Flow ◽

Sampling Method ◽

Stock Exchange ◽

Free Cash Flow ◽

Earning Management ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Bid Ask Spread

The purpose of this study was to determine the effect of bid ask spread, profitability, and free cash flow on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling with predetermined criteria. Earning management is determined by the accruals method. The results of this study stated that the bid ask spread did not have a significant effect on earnings management, while profitability and free cash flow had a significant effect on earnings management.

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Pengaruh Rotasi Audit, Spesialisasi Industri KAP, dan Client Importance Terhadap Kualitas Audit (Studi dengan Pendekatan Earning Surprise Benchmark)

Paediatrica Indonesiana ◽

10.24036/wra.v6i1.101939 ◽

2018 ◽

Vol 6 (1) ◽

pp. 1159

Author(s):

Maya Febrianti Suciana ◽

Mia Angelina Setiawan

Keyword(s):

Logistic Regression ◽

Data Analysis ◽

Audit Quality ◽

Stock Exchange ◽

The Other ◽

Manufacturing Companies ◽

Audit Firm ◽

Purposive Sampling ◽

Independent Variables ◽

Firm Specialization

This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Audit Rotation, Audit Firm Specialization and Client Importance. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 85 manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. In this study, audit quality is measured by earning surprise benchmark. The method used was purposive sampling. The method of data analysis in this study use logistic regression with SPPS version 23. The results of this prove that (1) audit rotation is not proven to have an impact on audit quality, where sig value 0,915 > 𝛼 0,05 which means H1 is rejected (2) audit firm specialization is proven to have an impact on audit quality, where sig value 0,04 < 𝛼 0,05 which means H2 is accepted (3) client importance is not proven to have an impact on audit quality, where sig value 0,809 > 𝛼 0,05 which means H3 is rejected. The amount of Adjusted R is 0.036 gives the sense that rate is 3,6% of level audit quality can be explained by independent variables while 96.4% can be explained by the other independent variabels that are not tested in this study.Keywords: Audit Rotation, Audit Firm Specialization, Client Importance, Audit Quality

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AUDIT COMMITTEE, CAPITAL STRUCTURE AND LIQUIDITY: INTERACTION AND IMPACT ON EARNINGS QUALITY

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v8i1.8663 ◽

2021 ◽

Vol 8 (1) ◽

pp. 137

Author(s):

Agoestina Mappadang

Keyword(s):

Data Analysis ◽

Capital Structure ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Earnings Quality ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Research Population

<p>The purpose of this research is to determine the effect of capital structure and liquidity on earnings quality with the audit committee as a moderating variable. <br />The research population was manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling of 144 companies. The sampling method used was purposive sampling and obtained 40 companies as a sample. The data analysis used was mulpiple regression and run under SPSS rogram. <br />The result shows that capital structure, liquidity, and committee audit silmutaneusly affect earnings quality. Partially, capital structure has negative significance effect on earnings quality, and liquidity has no significant effect on earnings quality. Meanwhile committee audit able to strengthen the effect of capital structure on earnings quality, and committee audit do not able to strengthen the effect of liquidity on earnings quality.</p>

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PENGARUH KARAKTER EKSEKUTIF DAN DIMENSI TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Journal of Islamic Finance and Accounting ◽

10.22515/jifa.v2i1.1595 ◽

2019 ◽

Vol 2 (1) ◽

pp. 1 ◽

Cited By ~ 1

Author(s):

Sharma Aidha Afriyanti

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Positive Effect

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance.

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EFFECTS OF CAPITAL STRUCTURE, PROFITABILITY AND FIRM SIZE TOWARDS EARNING MANAGEMENT IN MANUFACTURING COMPANIES

EPRA International Journal of Research & Development (IJRD) ◽

10.36713/epra4334 ◽

2020 ◽

pp. 74-83

Author(s):

Dian Primanita Oktasari

Keyword(s):

Data Analysis ◽

Capital Structure ◽

Earnings Management ◽

Random Sampling ◽

Fixed Effects ◽

Sampling Method ◽

Stock Exchange ◽

Earning Management ◽

Company Size ◽

Manufacturing Companies

This study aims to examine the effect of capital structure, profitability and company size on earnings management. The population in this study is companies with manufacturing types listed on the Indonesia Stock Exchange in the period 2013 to 2017. Samples were obtained using a purposive random sampling method. Data analysis uses fixed effects. The results showed that the capital structure, profitability and size of the company affect earnings management

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Tax Aggressiveness in Manufacturing Companies in Indonesia

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v22i1.1102 ◽

2021 ◽

Vol 22 (1) ◽

Author(s):

Fuad Hasyim ◽

Adhi Kresna Jiwayana

Keyword(s):

Panel Data ◽

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Financial Statements ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Regression Approach

This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.

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Transparansi Pengungkapan Penyisihan Terhadap Manajemen Laba Akrual

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.138 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1216-1232

Author(s):

Yuni Fatma ◽

Nurzi Sebrina

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Cross Section ◽

Analytical Method ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Discretionary Accruals ◽

Manufacturing Companies ◽

Purposive Sampling

This study aims to examine the effect of transparency in disclosure of allowance for accrual earnings management. This research is classified as causal associative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. By using the purposive sampling method, there are 30 companies as research samples. Overall accrual earnings management uses discretionary accruals, transparency is measured by the allowance disclosure indicator. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel cross section regression analysis. The results of this study indicate that transparency in disclosure of allowance is not able to explain the variance of accrual earnings management in the observation company so that the research hypothesis is rejected.

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Financial Distress Terhadap Manajemen Laba

Business Innovation and Entrepreneurship Journal ◽

10.35899/biej.v3i3.297 ◽

2021 ◽

Vol 3 (3) ◽

pp. 151-156

Author(s):

Putri Kristyaningsih ◽

Diyah Santi Hariyani ◽

Muhammad Agus Sudrajat

Keyword(s):

Earnings Management ◽

Financial Distress ◽

Quantitative Method ◽

Management Practices ◽

Stock Exchange ◽

Sampling Technique ◽

Analytical Tool ◽

Manufacturing Companies ◽

Purposive Sampling ◽

The Future

Abstract– This study aims to empirically examine the effect of financial distress on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used a purposive sampling technique with a sample of 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The method used in this study is a quantitative method, while the analytical tool uses E-views 9. The results in the study obtained a t count of 0.334640 and a t table of 1.68595 so that it was concluded that t count < t table, so that the financial distress variable had no effect to earnings management. Companies experiencing financial distress assume that earnings management practices will actually harm the company in the future, so that company management prefers to report actual earnings. Abstrak– Penelitian ini bertujuan menguji empiris pengaruh financial distress terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel 12 perusahan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, sedangkan alat analisis menggunakan E-views 9. Hasil dalam penelitian memperoleh t hitung sebesar 0,334640 dan t tabel sebesar 1.68595 sehingga diperoleh kesimpulan bahwa t hitung < t tabel, sehingga variabel financial distrees tidak berpengaruh terhadap manajemen laba. Perusahaan yang mengalami financial distress menganggap bahwa praktik manajemen laba sebetulnya akan merugikan perusahaan untuk kedepannya, sehingga manajemen perusahaan lebih menyukai untuk melaporkan laba yang sesungguhnya.

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