Download or read book Factors Affecting Earnings Management in the Indonesian Stock Exchange written by Nico Alexander and published by . This book was released on 2017 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Factors Affecting Earning Management in Companies on the Indonesia Stock Exchange written by Aminullah . and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Factors Influencing Earnings Management and Implications for the Cost of Equity Capital written by Endri Endri and published by . This book was released on 2020 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Introduction to Earnings Management written by Malek El Diri and published by Springer. This book was released on 2017-08-20 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Factors that Affect Earnings Response Coefficient on Miscellaneous Industry Manufacturing Sectors Company on the Indonesia Stock Exchange written by Fathan Azizi and published by . This book was released on 2016 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Ownership Structure and Earnings Management in Indonesian Listed Banks written by Arja Sadjiarto and published by . This book was released on 2019 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Empirical Analysis Company Size Corporate Governance and Audit Quality to Earning Management in Indonesia written by Rizal Mawardi and published by . This book was released on 2017 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Valuing Wall Street written by Andrew Smithers and published by McGraw Hill Professional. This book was released on 2002 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: Valuing Wall Street is a book on investments.
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Download or read book Analysis of the Factors Influence Intellectual Capital Disclosure Empirical Study on Property and Real Estate Company Listed in the Indonesian Stock Exchange on 2012 2014 written by Hana Febriani and published by . This book was released on 2016 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of the research is to analyze the influence of firm age, firm size, leverage, profitability, and earnings management on the intellectual capital disclosure. The population in this study is the property and real estate companies listed on the Indonesian Stock Exchange in the year 2012-2014. The number of samples in this study amounted to 96 firm year by purposive sampling method.Based on the results of research and data analysis using multiple linear regression showed that firm age, leverage, profitability, and earning management had no influence to the intellectual capital disclosure, Firm size had positive influence to the intellectual capital disclosure.
Download or read book New Perspectives and Paradigms in Applied Economics and Business written by William C. Gartner and published by Springer Nature. This book was released on with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Earnings Quality on Pre Vs Post Audit Report written by Nadia Klarita Rahayu and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this research is to examine and analyze the association betwen audit adjustment and earnings quality. Samples used in this research are banking companies listed on the Indonesia Stock Exchange during the period 2012-2016, a total of 358 samples from 42 companies. This research examined the effect of audit adjustment on earnings quality with a focus on banking companies in Indonesia and measurements that were adjusted to the nature of banking companies.The analysis of this research employs Ordinary Least Square Regression, and T-test processed with STATA 14 software. This study finds that audit adjustment helps to reduce earnings management. The result indicates that audit adjustment has an impact on earnings quality in highly regulated industry, especially in the banking industry.
Download or read book The Greek Debt Crisis written by Christos Floros and published by Springer. This book was released on 2017-11-08 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds new light on the Greek economic challenges and helps readers understand the current debt crisis. Chapters from leading experts in the field identify and outline potential solutions to the on-going decline of the Greek economy by considering both Eurozone-adopted current policy framework explanations and potential alternative explanations. In contrast to the standard chronological approach toward the Greek debt crisis typically adopted by other texts, this book draws on the experience and views of specialized economists and offers divergent opinions that could potentially form alternative solutions. It will be of interest to researchers and academics interested in the Greek economy, modern financial modelling, and risk management.
Download or read book The Benefits and Costs of Group Affiliation written by Stijn Claessens and published by . This book was released on 2002 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the benefits and associated agency costs of using internal capital markets through affiliating with groups using data of two thousand firms from nine East Asian economies between 1994-96. We find that mature and slow-growing firms with ownership structures more likely to create agency problems gain more from group affiliation, while young and high-growth firms more likely lose. Agency problems are important explanatory factors of firm value in economies outside Japan, but less so in Japan. Consistent with the literature, financially-constrained firms benefit from group affiliation. Our results are robust to different time periods and estimation techniques.
Download or read book Boards at Work How Directors View their Roles and Responsibilities written by Philip Stiles and published by OUP Oxford. This book was released on 2001-03-29 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Boards of directors are coming under increasing scrutiny in terms of their contribution in monitoring and controlling management, particularly in the wake of high-profile corporate frauds and failures, and also their potential to add value to organizational performance through involvement in the strategy process and through building relationships with key investors. Despite the importance of these issues, not only to organizations but also arguably to national competitiveness, the nature of board activity remains largely a black box, clouded by prescriptions, prejudices, and half-truths. This book responds to calls for greater scrutiny of boards of directors with an in-depth examination of directors of UK organizations, drawing on the accounts of directors themselves as to their roles, influence, and the potential and limits to their power. Much work on boards of directors has labelled the board as a rubber stamp for dominant management, and non-executive directors in particular have been variously described as poodles, pet rocks, or parsley on the fish. Such accounts are rooted in assumptions of board activity that are essentially adversarial in nature, and that the solution to the 'problem' of reconciling the interests of managers with those of shareholders is to increase the checks and balances available to the board of directors. The findings of this study show that boards, in many cases, are far more than passive rubber stamps for management and that non-executives are encouraged to act as trusted advisers to the executives and the chief executive, rather than solely monitors of executive activity. Boards are important mechanisms in maintaining the strategic framework of the organization through setting the boundaries of organizational activity. The potential of the board members, in particular the non-executives, to fulfil such a mandate depends on a number of factors, including ability, willingness to engage with the organizational issues, and the degree of knowledge they have relevant to the host firm. Above all, the degree of trust built between members of the board, and between the board and key external constituencies, is at the heart of effective board behaviour.
Download or read book ADVANCES IN BUSINESS AND MANAGEMENT IN THE VUCA WORLD written by Dr. Lalit Kumar Joshi and published by REDSHINE Publication. This book was released on with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a volatile economic climate characterised by various challenges and changes at every turn, organisationss must adjust their management system in order to preserve or even grow their productivity and competitive edge. All operations carried out inside an organisation are based on a sequence of interdependent managerial decisions that set the aims and modalities of activity, guaranteeing economic-financial balance. The activities carried out inside a company frequently change as the conditions and characteristics of the business environment undergo alterations, necessitating the updating of decision-making procedures. As a result, company personnel must be prepared to arrange their activities in a volatile, unpredictable, complex, and ambiguous world - the VUCA world.
Download or read book ICFF 2019 written by Darmawan Napitupulu and published by European Alliance for Innovation. This book was released on 2019-08-13 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
