Results 21 to 30 of about 15,820 (264)

Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Jurnal Ekonomi Akuntansi dan Manajemen, 2017
This study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory.
Ditya Permatasari
doaj   +1 more source

KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN

Jurnal Akademi Akuntansi, 2020
This study aims to test and analyze the impact of accrual earnings management and real earnings management on firm value empirically. Also, audit quality's role on the effect of accrual earnings management and total earnings management on firm value. The
I Putu Edi Darmawan
doaj   +1 more source

Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence

CECCAR Business Review, 2023
This paper outlines the research that investigates the impact of audit quality on earnings management with board governance moderation. Audit quality is proxied by audit firm size, while board governance is measured by board independence.
KRISMIAJI, HANDAYANI, SUMAYYAH
doaj   +1 more source

The role of corporate governance in the relationships of family company with real earnings management

Jurnal Akuntansi, 2018
The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship.
Indah Masri
doaj   +1 more source

Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi

Journal of Management and Business Review, 2022
This study aims to provide empirical evidence regarding the effect of financial distress towards earnings management and the role internal audit as a moderating variable.
Devi Silviana, Elfina Astrella Sambuaga
doaj   +1 more source

Application of gender and optimizing the function of the board of commissioners in supervising the practice of corporate earnings management

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory ...
Gandy Wahyu Maulana Zulma, Misni Erwati, Fitri Chairunnisa   +2 more
doaj   +1 more source

PERSEPSI MAHASISWA PADA EARNING MANAGEMENT “STUDI KASUS MAHASISWA SEMESTER TUJUH UNIVERSITAS SURABAYA, TAHUN 2017”

Akuntansi dan Teknologi Informasi, 2019
This study aims to determine students' perceptions of earningss management practices including student’s perception about real earnings management, student’s perception regarding accrual earnings management.
Jenifer, Yenny Sugiarti
doaj   +1 more source

The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity

Journal of Economics, Business, and Accountancy | Ventura, 2014
There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods.
Zumratul Meini, Sylvia Veronica Siregar
openaire   +1 more source

Uncovering Real Earnings Management: Pay Attention to Risk-Taking Behavior

International Journal of Financial Studies, 2021
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management.
Samar Alharbi, Md Al Mamun, Nader Atawnah   +2 more
doaj   +1 more source

Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [PDF]

مطالعات تجربی حسابداری مالی, 2010
The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary ...
Gh. Karami, A. Tahriri, A. Davarinejad
doaj