Factors Affecting Earning Management In Companies On The Indonesia Stock Exchange
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| Author | : Aminullah . |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2023 |
| Genre | : |
| ISBN | : |
This study examines the phenomenon of corruption fraud proxied by earning management in companies listed on the Indonesia Stock Exchange. This study uses the variables of leverage, capital expenditure, and profitability as key variables influencing earning management practices that lead to fraud and corruption. This study uses time-series data from 2017 to 2021 and selects a sample by purposive sampling of as many as 28 companies listed on the Indonesia Stock Exchange. The study's results found that the key variables of leverage, capital expenditure, and profitability turned out to have a positive and significant effect on corruption fraud proxied by earning management. This research contributes mainly to the management of shareholders, practitioners, and investors to predict the possibility of earning management practices that lead to corruption and fraud committed by the company. The originality of this research is mainly in measuring corruption and fraud projected by earning management, thus providing a reference for future research.
| Author | : Nico Alexander |
| Publisher | : |
| Total Pages | : 7 |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
Objective - The purpose of this research is to analyze the effect of growth, leverage, fixed asset turnover, profitability, firm size, firm age, industry, audit quality, and auditor independence toward earnings management.Methodology/Technique - The population of this research consist of various sectors of non-financial companies that were listed on the Indonesian Stock Exchange (IDX) between 2013 and 2015. The research uses three recent years of data and tests variables that have not been used by prior research. The sample was chosen by using a purposive sampling method. The hypothesis is tested using multiple regression with an SPSS program to investigate the influence of each independent variable to earnings management.Findings - The research results show that return on assets influences earnings management and growth, leverage, fixed asset turnover, profitability, firm size, firm age, industry, audit quality, and auditor independence do not influence earnings management.Novelty - The study supports that the manager in a company will engage in earnings management to receive a bonus from investors because they have received a higher profit.
| Author | : Endri Endri |
| Publisher | : |
| Total Pages | : 19 |
| Release | : 2020 |
| Genre | : |
| ISBN | : |
This study aims to analyse the CGPI, audit committee, and company size on earnings management and their implications for the cost of equity capital. The research method used is panel data regression analysis, with a purposive sampling method obtained a sample of eight companies that consistently followed the Corporate Governance Perception Index (CGPI) program respectively from 2012-2016 and listed on the Indonesia Stock Exchange. The results of the research showed that in the first model partially CGPI, and the audit committee did not affect earnings management. In contrast, the size of the firm had a significant positive effect on earnings management. Furthermore, in the second model, CGPI and earnings management partially had a significant positive effect on the cost of equity capital. The audit committee did not affect the cost of equity capital, and the size of the company had a significant negative effect on the cost of equity capital. Earnings management is still quite high, and the existence of CGPI and audit committees is still less effective to oversee the actions of the earnings management. Therefore, investors need to anticipate the accrual information which is presented in financial statements because of the higher the accrual level, then the higher the cost of equity capital.
| Author | : Malek El Diri |
| Publisher | : Springer |
| Total Pages | : 120 |
| Release | : 2017-08-20 |
| Genre | : Business & Economics |
| ISBN | : 3319626868 |
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
| Author | : Rowland Bismark Pasaribu |
| Publisher | : |
| Total Pages | : |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
Corporate Social Responsibility Disclosure in Manufacture Public Companies at Indonesian Stock Exchange. This research aimed at knowing the influence of audit quality, proportion of independent commissioner, audit committee, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in Indonesia stock exchange period 2008-2012. The result shows that (1) all independent variables simultaneously has influence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management.
| Author | : Rizal Mawardi |
| Publisher | : |
| Total Pages | : 14 |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
In the preparation of accrual basis accounting financial statements are selected because it can reflect the company's financial condition directly. Policymakers provide flexibility for management to be able to choose the accounting standards applied to the company. Management takes advantage of the freedom of selection of certain accounting policies in order to provide good earnings reporting in the financial statements. This study aims to analyze the effect of firm size and good corporate governance (GCG) to earnings management with moderation variables that is audit quality. This research is a quantitative research using secondary data. The sample selection was done by purposive sampling method and the data processing method using hypothesis analysis and multigroup analysis. The data used is obtained from Indonesia Stock Exchange and processed by using Smart PLS. The results showed that firm size variables did not significantly influence positively to earnings management but the variable of Good Corporate Governance (GCG) had a significant positive effect on earnings management. Audit quality can not moderate the effect of firm size on earnings management. The researchers hope that the results of this study will provide new insights for academics and practitioners regarding the relationship between Corporate Size, Good Corporate Governance (GCG) and Audit Quality to Profit Management.
| Author | : Fathan Azizi |
| Publisher | : |
| Total Pages | : 18 |
| Release | : 2016 |
| Genre | : |
| ISBN | : |
Research aims to understand the influence of characteristic companies variables to earnings response coefficient. Earnings response coefficient is the coefficient that obtained from regression between proxy of stock price and accounting profit. Based on fundamental theory and previous research, hypothesis in this research are: (1) the firm size increase earnings response coefficient, (2) profitability increase earnings response coefficient, (3) the growth opportunities increase earnings response coefficient, and (4) leverage lower earnings response coefficient.Population in this research is all companies manufacturing sector from miscellaneous industry that listed at the Indonesian stock exchange. Of 42 company population, 15 company chosen to sample for years 2010 until 2014 by using the purposive sampling method. The analysis technique used in this research is multiple regression. The result confirm signalling theory and efficient market theory that explains that the information published by the company will responded by investors.
| Author | : Darmawan Napitupulu |
| Publisher | : European Alliance for Innovation |
| Total Pages | : 221 |
| Release | : 2019-08-13 |
| Genre | : Education |
| ISBN | : 1631902431 |
The Proceeding book presented the International Conference on Financial Forensics and Fraud, which is an international conference hosted by Universitas Hindu Indonesia in collaboration with Australasian Accounting, Business and Finance Journal. Total 30 full papers presented were carefully reviewed and selected from 50 submissions with the topics not limited to Fraud and Financial Forensics from various disciplines The 2019 Conference was held in Bali, Indonesia from 13 to 14 August 2019 which had been attended by academics and researchers from various universities worldwide including practitioners with the theme Financial Forensics and Fraud Detection in Revolution Industry 4.0.
| Author | : Omar Al Farooque |
| Publisher | : |
| Total Pages | : 38 |
| Release | : 2013 |
| Genre | : |
| ISBN | : |
This paper investigates the impact of earnings management on market return (by the proxies of discretionary accruals and earnings response coefficient/CAR regarded as accounting and market based earnings quality, respectively,) along with a number of moderating (both governance and financial) variables in an emerging market context. Indonesia. Building on extant literature and using panel data approach, it examines 52 manufacturing firms listed on the Indonesia stock exchange during 2007 to 2010 periods. Applying Modified Jones Model to measure earnings management, our regression analysis reveals that earnings management has significant negative influence of market return. Of the moderating variables, board size, leverage and firm size are showing significant effects on market return, but not the institutional ownership. Again, observing the use of moderator effects on earnings management, our findings confirm that board size has more predictive power than institutional ownership in deterring earnings management and weaken the association between earnings management and market return. Similarly, leverage has strengthened the relation between earnings management and market return showing more exposure to earnings management while firm size showing a tendency to weakening earnings management, on the contrary. These results have enormous implications for Indonesian corporate sector and policy makers in adopting appropriate governance measures to constrain earnings management and improve quality of earnings.
| Author | : Yunice Tumewang |
| Publisher | : |
| Total Pages | : 8 |
| Release | : 2019 |
| Genre | : |
| ISBN | : |
This study aims to explore the factors that influence the Islamic bank profitability. The profitability rate or Return on Asset (ROA) is utilized as dependent variable whereas internal financial factor (financial ratio indicator) and external factor (economic indicator) are adopted as independent variable. This study focus on social funds such as qard and ZIS contract. This study applies qualitative description with using time series data from March 2010 to September 2014. Moreover, Panel regression model is employed, MWD test and classical assumption test. This analysis finds that, firstly, financial ration and CAR has positive and not significant relationship although equity based financing has significant and positive relationship then in economic indicator results GDP growth and inflation has positively not significant. Furthermore, social funds indicator such in qard contract has positive and significant relationship to ROA or profitability rate. However, the second regression result that utilizes ZIS variable finds that all variables do not have significant relationship excluding GDP growth.
