Model Manajemen Laba Akrual dan Riil Berbasis Implementasi International Financial Reporting Standards

Ahmar, Nurmala; Rokhmania, Nur'aini; Samekto, Agus

doi:10.18196/jai.2016.0046.79-92

Cited by 7 publications

(8 citation statements)

References 5 publications

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“…However, Firmansyah and Irawan's research (2018) provides evidence that the adoption of IFRS in Indonesia has not been able to reduce the practice of accrual-based earnings management or based on real activities. Similar results were also seen in the research of Ahmar et al (2016) which shows the fact that after Indonesia adopted IFRS there was an indication of an increase in the number of real activity-based earnings management. This fact is consistent with the results of research by Ferentinou and Anagnostopoulou (2016) in Greece which also provides evidence of a shift in earnings management behavior from the accrual basis to real activities after adopting IFRS.…”

Section: Introductionsupporting

confidence: 86%

“…The principle of fair value, which is the basic concept of IFRS, is considered capable of reducing accrual and real earnings management (Ahmar et al, 2016). However, Firmansyah and Irawan's research (2018) provides evidence that the adoption of IFRS in Indonesia has not been able to reduce the practice of accrual-based earnings management or based on real activities.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable

Suhardjo¹,

Renaldo²,

Andi³

et al. 2022

ajb

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This study analyzes the effect of bonus compensation on real earnings management, with the audit committee effectiveness as a moderating variable in manufacturing companies in Indonesia. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research sample was selected by the purposive sampling method. Hypothesis testing is done by using panel data regression and Moderated Regression Analysis (MRA). The results showed that bonus compensation had a positive effect on real earnings management, while the effectiveness of the audit committee did not weaken the effect of bonus compensation on real earnings management. The findings of this study provide an overview to the company's stakeholders that bonus compensation is one of the factors that motivates company management to practice earnings management, especially earnings management related to the company's real activities. In addition, this study also provides an overview of the effectiveness of the implementation of corporate governance mechanisms in the sample companies, in particular the ineffectiveness of the supervisory function related to earnings management practices carried out by the audit committee

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Section: Introductionsupporting

confidence: 86%

Section: Introductionmentioning

confidence: 99%

Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable

Suhardjo¹,

Renaldo²,

Andi³

et al. 2022

ajb

View full text Add to dashboard Cite

show abstract

“…Selain itu, kasus manajemen laba juga dapat memicu menurunnya kepercayaan investor pada perusahaan (Setiawan & Putra, 2019). Praktik manajemen laba didasari berbagai motivasi ma-najemen baik untuk kepentingan pribadi atau perusahaan (Ahmar et al, 2016;Gumanti, 2000). Manajemen dapat menentukan basis manajemen laba untuk memenuhi kepentingannya.…”

Section: Pendahuluanunclassified

Financial Distress terhadap Manajemen Laba Dengan Mekanisme Corporate Governance sebagai Pemoderasi

Damayanti

Nugrahanti²

2022

AFRE

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This study aims to determine the effect of financial distress on earnings management with corporate governance mechanisms as a moderating variable. Earnings management in this study is measured by real earnings management, namely abnormal operating cash flows. The level of financial distress in this study is proxied by leverage. This study uses 135 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with a total of 405 observations. This study uses Generalized Least Square (GLS) panel data regression. The results showed that financial distress had a positive effect on earnings management as measured by abnormal CFO. This study also found that managerial ownership and institutional ownership weakens the positive influence of financial distress on earnings management as measured by abnormal CFO.DOI: DOI: https://doi.org/10.26905/afr.v5i2.7762

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“…Menurut Ahmar, dkk (2016) (Barth, et al, 2008). Barth, et al, (2008) menemukan bukti dari penelitiannya bahwa setelah dikenalkannya IFRS, tingkat manajemen laba menjadi lebih rendah, relevansi nilai menjadi lebih tinggi, dan pengakuan kerugian menjadi semakin tepat waktu, dibandingkan dengan masa sebelum transisi di mana akuntansi masih berdasarkan lokal GAAP.…”

Section: International Financial Reporting Standard (Ifrs)unclassified

Adopsi IFRS dan Pengaruhnya Terhadap Manajemen Laba Akrual dan Manajemen Laba Riil Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

2018

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This study aims to provide empirical evidence on adoption of IFRS and the effect to accrual earnings management and real earnings management. This study used manufacturing firm data which is listing on Indonesia Stock Exchange in 2010-2013 and there are 63 firm used as sample. This study used secondary data. 2010 and 2011’s financial statement used to test descriptive statistic at the beginning stage adoption of IFRS. 2012 and 2013’s financial statement used to test descriptive statistic at the advance stage adoption of IFRS. The technique of data analysis in this study using multiple linear regression analysis. The result of this study find empirical evidence that IFRS adoption has negative influence to accrual earnings management. This finding confirmation the result of descriptive statistic that accruals earnings management stage descend at the advance stage adoption of IFRS compared to the beginning stage adoption of IFRS. IFRS adoption doesn’t have influence to real earnings management through proxy as operation cash flow, production cost, and descretioner cost after firm adopted IFRS at the beginning stage and also at the advance stage adoption of IFRS.

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Model Manajemen Laba Akrual dan Riil Berbasis Implementasi International Financial Reporting Standards

Cited by 7 publications

References 5 publications

Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable

Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable

Financial Distress terhadap Manajemen Laba Dengan Mekanisme Corporate Governance sebagai Pemoderasi

Adopsi IFRS dan Pengaruhnya Terhadap Manajemen Laba Akrual dan Manajemen Laba Riil Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

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