Ownership Structure And Earnings Management In Indonesian Listed Banks
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| Author | : Arja Sadjiarto |
| Publisher | : |
| Total Pages | : 13 |
| Release | : 2019 |
| Genre | : |
| ISBN | : |
We do the study whether the ownership structure has any effect on earnings management in Indonesian listed banks during 2010-2017. Ownership structure consists of managerial, institutional, family and government ownership. Earnings management is measured using Jones modification formula by identifying the value of discretionary accruals. Since the financial ratios used in this sector are different with the ratios for other sectors, then we use two specific ratios: capital adequacy ratio and non-performing loans, together with return on assets, leverage, and size. We take samples from banking companies on the Indonesia Stock Exchange for the period 2010-2017. The analysis used in this study is the multiple linear regression analysis. The finding is that the ownership structure has a significant effect on earnings management.
| Author | : Rowland Bismark Pasaribu |
| Publisher | : |
| Total Pages | : |
| Release | : 2017 |
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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 | : Trinandari Prasetya Nugrahanti |
| Publisher | : |
| Total Pages | : 9 |
| Release | : 2017 |
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Objective - The aim of this study to investigate the impact of risk assessment using the risk inherent and quality implementation of quality risk management in the operational activities of banking operations to earnings management practices through loss loan provisions and examine whether the mechanism of corporate government bank covering structure of corporate governance and quality of corporate governance can reduce the impact increase in earnings management in Banking sector of Indonesian. We used data pooled from 2012 through 2014. Methodology/Technique - By exploring the purposive sampling method, the 36 banking listed on the Stock Exchange Indonesian were selected as a sample of this study. A panel data multivariate regression methodology is used. Findings - The result of this study that (1) risk assessment strengthens the decrease in the earning management implementation after the adoption of IFRS in IAS 39; (2) corporate governance mechanisms can weaken the decrease in the earnings management practices through loan loss provisions. Novelty - The final conclusion are IFRS in IAS No. 39 and Basel II Accord generally evidence to improve in bank's financial report quality. This study could not find an empirical evidence on the impact of corporate government mechanisms covering structure of corporate governance and quality of corporate governance can reduce the increase in earnings management in Banking sector of Indonesian.Type of Paper: Empirical.
| Author | : Shi Yang Wong |
| Publisher | : |
| Total Pages | : 188 |
| Release | : 2006 |
| Genre | : Earnings management |
| ISBN | : |
| 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 | : Yvonne Joseph Ason |
| Publisher | : |
| Total Pages | : |
| Release | : 2010 |
| Genre | : |
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| Author | : Yanthi Hutagaol |
| Publisher | : |
| Total Pages | : 39 |
| Release | : 2018 |
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We find that earnings quality (EQ) is reliably negatively correlated with market values of equity of firms listed on Jakarta Stock Exchange (IDX). The financial reporting process produces earnings viewed as increasingly “incomplete” for valuation purposes by the capital market despite moves towards high-quality financial reporting standards (IFRS) during the sample period 1995-2015. Time-series analyses reveal that EQ is decreasing rather than increasing through time. The role of earnings in valuation is replaced by other attributes, most notably net dividends. Firms that pay out dividends are valued significantly higher, and firms that issue equity are valued lower. These results are robust regardless of other accounting, market and governance controls. Large and closely-held firms are valued higher than smaller firms, consistent with some aspects of the political cost hypothesis. Shares with higher idiosyncratic risk are valued higher, consistent with option value, as are shares where the volume of shares traded is more volatile. Collectively, the results indicate that the mere adoption of high-quality accounting standards (IFRS) and other nominal changes in capital market regulations do not automatically increase the quality of the financial reporting process.
| Author | : Yunice Tumewang |
| Publisher | : |
| Total Pages | : 8 |
| Release | : 2019 |
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| 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.
| Author | : Redhwan Al-dhamari |
| Publisher | : |
| Total Pages | : 16 |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
This study is distinct from prior research focusing mainly on the relationship of corporate governance mechanisms to earnings management or earnings informativeness because it examines the associations between governance structure, ownership structure, and earnings predictability. Using a sample of 330 firms for the period of 2008 through 2009, the findings reveal that the predictive ability of earnings is high when firms have small boards, an independent chairperson, and high shareholding by institutions. However, in contradiction to our expectation is the significant but negative effect of board independence on earnings predictability. The results also demonstrate that investors do not perceive independent audit committees, more active audit committees, competent audit committees, and a high shareholding of management as good indicators of earnings numbers with a high predictive value.
| Author | : Aminullah . |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2023 |
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| 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.
