THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FINANCIAL DISTRESS ON REAL EARNINGS MANAGEMENT
Jurnal Akuntansi, 2021 This research aims to analyze the effect of good corporate governance and financial distress on real earnings management. The sample in this study is a manufacturing company listed on Indonesia Stock Exchange for the 2016-2020 period.
Santi Yopie, Erika - Erika
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Female Leaders and Earnings Management: An Exploration of Chief Positions
The Indonesian Journal of Accounting Research, 2022 Female leader affects earnings management and the quality of the financial report. This study wants to investigate the effect of female leaders on real earnings management. We use the nine chief positions with a female presence as a leader. The data were
Septian Bayu Kristanto +2 more
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TRADE-OFF ANTARA MANAJEMEN LABA AKRUAL DAN RIIL PADA BANK KONVENSIONAL PUBLIK DI INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia, 2017 Earnings management arises from a conflicting goal between agents and principals which basically means as managers’ intentions to manipulate accounting figures in the financial statement to achieve their own interests.
Rianty Ontorael, Ira Geraldina
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Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries
Gadjah Mada International Journal of Business, 2012 This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies.
Dewi Kusuma Wardani, Indra Wijaya Kusuma
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Leverage, Tata Kelola Perusahaan, dan Manajemen Laba Riil
Organum, 2021 Earnings management is conducted by key internal personels within a firm through the utility of accounting policy judgements which then mislead financial reports.
Ananto Prabowo, Indah Sari Pangestu
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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
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The Empirical Research on the Correlation Between the Internal Control and Earning Management in Private Listed Companies [PDF]
E3S Web of Conferences, 2021 Under the background of industrial innovation, this paper takes the data of private listed companies from 2011 to 2016 as the sample for empirical analysis, and finds that internal control is an important factor in earnings management.
Yan Sheng-Nan
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Insider trading restrictions and real earnings management: International evidence
, 2022 We examine the implications of insider trading restrictions on firms’ real activities earnings management in an international setting. Using a sample of 28 countries over the period from 1992 to 2007, we find evidence that is supportive of the ...
Hu, Fang +3 more
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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
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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
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