Investigating the effect of gender on the neutralization of client audit management and Auditor Earning Management Discovering Capability

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.

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Earning Management and Employee Safety

Journal of Taxation and Accounting ◽

10.35850/kjta.19.6.08 ◽

2018 ◽

Vol 19 (6) ◽

pp. 193-214

Author(s):

Ja－Eun Koo ◽

Eun－Sun Ki

Keyword(s):

Earning Management ◽

Employee Safety

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HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5080 ◽

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.

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

korean management review ◽

10.17287/kmr.2021.50.3.745 ◽

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

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Share Repurchases: A Literature Review

Asian Journal of Finance & Accounting ◽

10.5296/ajfa.v8i2.9759 ◽

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>

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