The Determinants of Real Earnings Management
DOI:
https://doi.org/10.37802/jamb.v3i2.286Keywords:
Financial Distress, Firm Size, Profitability, Real Earnings ManagementAbstract
This study aims to define and analyse the relationship between firm size, profitability and real earnings management real earnings management is measured by Cohen et al dan Roychowdhury. Secondary data sources are used, namely, companies listed on the Indonesian Stock Exchange. Purposive sampling techniques are employed, with a new sample of observational data from the manufacturing company for the period 2019-2021. The results indicate that firm size, financial distress, and profitability positively affect real earnings management.
Downloads
References
F. R. Abshari and A. Rahman, “Manajemen Laba Riil dan Keterbacaan Laporan Keuangan,” J. Akunt. KONTEMPORER, vol. 12, no. 1, pp. 35–43, 2020, doi: 10.33508/jako.v12i1.2211.
N. Yuniarsih and L. Indrawati, “The Impact of Accrual and Real Based Earning Management of Company Value toward Corporate Governance as Moderator Variable,” “ Int. J. Sci. Eng. Investig. (IJSEI),” vol. 8, no. 84, pp. 108–115, 2019.
J. R. Graham, C. Harvey, and S. Rajgopal, “The economic implications of corporate financial reporting,” J. Account. Econ., vol. 40, no. 1–3, pp. 3–73, 2005, [Online]. Available: https://econpapers.repec.org/RePEc:eee:jaecon:v:40:y:2005:i:1-3:p:3-73.
S. Roychowdhury, “Earnings management through real activities manipulation,” J. Account. Econ., vol. 42, no. 3, pp. 335–370, 2006, doi: https://doi.org/10.1016/j.jacceco.2006.01.002.
S. Rahmadani and H. Haryanto, “Manajemen Laba: Peran Keaktifan Komite Audit Dan Auditor Eksternal Big Four (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2013-2015),” J. Akunt. Aktual, vol. 5, no. 1, pp. 46–62, 2018.
J.-B. Kim and B. C. Sohn, “Real earnings management and cost of capital,” J. Account. Public Policy, vol. 32, no. 6, pp. 518–543, Nov. 2013, doi: 10.1016/j.jaccpubpol.2013.08.002.
A. F. Adryanti, “Pengaruh pilihan metode manajemen laba akrual dan riil terhadap kinerja Keuangan perusahaan sektor manufaktur,” Akurasi J. Stud. Akunt. dan Keuang., vol. 2, no. 1, pp. 47–62, 2019.
H. J. Putri and C. Nuswandari, “Kualitas Audit, Profitabilitas, Leverage dan Manajemen Laba Riil,” J. Ilm. Akunt. dan Humanika, vol. 11, no. 2, pp. 303–311, 2021.
N. A. Adyastuti and M. Khafid, “Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Manajemen Laba dengan Kompensasi Bonus sebagai Variabel Moderating,” Own. Ris. dan J. Akunt., vol. 6, no. 2, pp. 2071–2084, 2022.
P. E. Setiawan and I. M. P. D. Putra, “Keputusan Pemilihan Strategi Manajemen Laba Pada Perusahaan Yang Mengalami Financial Distress,” J. Ilm. Akunt. dan Bisnis, vol. 14, no. 2, 2019.
M. C. Jensen and W. H. Meckling, “Theory of The Firm : Managerial Behaviour, Agency Costs, and Ownership Structure,” J. financ. econ., vol. 3, no. 1, pp. 305–360, 1976.
K. A. Fachrudin, “Analisis Pengaruh Struktur Modal, Ukuran Perusahaan, dan Agency Cost Terhadap Kinerja Perusahaan,” J. Akunt. dan Keuang., vol. 13, no. 1, pp. 37–46, 2011.
E. Edi and M. Tania, “Ketepatan model altman, springate, zmijewski, dan grover dalam memprediksi financial distress,” J. Reviu Akunt. Dan Keuang., vol. 8, no. 1, pp. 79–92, 2018.
N. W. P. I. Pratiwi and I. G. A. E. Damayanthi, “Analisis Perataan Laba Dan Faktor-Faktor Yang Mempengaruhinya,” E-Jurnal Akunt., vol. 20, no. 1, pp. 496–525, 2017.
S. P. Estiasih, N. Yuniarsih, and M. B. N. Wajdi, “The influence of corporate social responsibility disclosure, managerial ownership and firm size on firm value in Indonesia stock exchange,” Int. J. Innov. Creat. Chang., vol. 9, no. 9, pp. 159–171, 2019.
N. K. S. L. Dewi and I. K. Suryanawa, “Pengaruh Struktur Kepemilikan Manjerial, Leverage, dan Financial Distress Terhadap Konservatisme Akuntansi,” E-Jurnal Akunt. Univ. Udayana, vol. 7, no. 1, pp. 223–234, 2014.
D. A. Cohen, A. Dey, and T. Z. Lys, “Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods,” Account. Rev., vol. 83, no. 3, pp. 757–787, Nov. 2008, [Online]. Available: http://www.jstor.org/stable/30244500.
Y. Li, X. Li, E. Xiang, and H. Geri Djajadikerta, “Financial distress, internal control, and earnings management: Evidence from China,” J. Contemp. Account. Econ., vol. 16, no. 3, p. 100210, 2020, doi: https://doi.org/10.1016/j.jcae.2020.100210.
F. H. Zhafirah, A. S. Atichasari, and R. Ristiyana, “Dampak Perencanaan Pajak, Aset Pajak Tangguhan, Arus Kas Bebas, Intensitas Modal dan Ukuran Perusahaan Pada Manajemen Laba,” Ekon. BISNIS, vol. 28, no. 01, pp. 100–112, 2022.
K. Krisnando and S. Damayanti, “Pengaruh Financial Distress, Komite Audit, dan Ukuran Perusahaan terhadap Manajemen Laba,” J. STEI Ekon., vol. 30, no. 01, pp. 101–113, 2021.
