The Factors Impact On Earnings Management On Indonesia  Mining Company

Hutauruk, Martinus Robert; Riyanto, Agus; Putri, Greacela Utami

doi:10.24912/ja.v26i3.1067

Cited by 3 publications

(3 citation statements)

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“…According to (Cudia and Cruz, 2018) and (Lazzem and Jilani, 2018), leverage has a positive and significant relationship with earnings management. However, (Hutauruk et al, 2022), (Ghofir and Yusuf, 2020), and (Santoso, 2023) concluded otherwise, that leverage has no significant impact on earnings management. According to these studies, the following hypothesis was developed:…”

Section: Figure 3 Forms Of Tax Incentivesmentioning

confidence: 99%

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

Azizah,

Mappanyukki

2023

Jurnal Akuntansi

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The global proliferation of the Covid-19 pandemic has adversely impacted public health, society, and the economy. To face the pandemic, managers are frequently required to make highly complicated decisions about financial reports. Earnings management occurs when managers modify financial statements for the advantage of stakeholders by evaluating opportunities in certain business activities. This paper investigates the impact of audit opinion and tax incentives on earnings management and leverage as a moderating variable among consumer goods manufacturing companies. A purposive sampling technique was performed to select 15 manufacturers in the consumer goods industry subsector listed on the Indonesia Stock Exchange between 2019 and 2021, which matched the research criteria. This study's findings indicate that audit opinion and tax incentives influence earnings management among consumer goods companies in the COVID-19 pandemic era. Moreover, leverage was a moderating variable for audit opinion and earnings management, but it did not moderate the effect of tax incentives on earnings management.

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Section: Figure 3 Forms Of Tax Incentivesmentioning

confidence: 99%

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

Azizah,

Mappanyukki

2023

Jurnal Akuntansi

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“…Terjadi hasil yang berbeda yang dilakukan pada penelitian lain Purnama dan Taufiq (2021) serta Swai (2016) firm size signifikan negatif pada earning management. Namun, bertolak belakang dengan penelitian sebelumnya yang dilakukan oleh Cudia dan Dela Cruz (2018), Rasyid (2021), Hutauruk et al (2022), dan Suheny (2019) mengatakan bahwa firm size tidak berpengaruh signifikan pada earning management.…”

Section: Pendahuluan Latar Belakangunclassified

Pengaruh rasio keuangan terhadap earnings management perusahaan sektor basic materials di Indonesia

Lie,

Paranita

2023

J. Manaj. Bisnis dan Kewirausahaan

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This study aims to determine the variables of profitability, leverage, and firm size in raw material sector companies that are officially listed on the Indonesia Stock Exchange, especially in 2017-2021 as the study population. The reason for choosing companies from the basic material sector as research is because they have a high enough opportunity to carry out earning management actions when presenting their company's financial reports using the available accounting methods. Purpose sampling is the method used in sampling 27 companies with a total of 135 financial report data originating from www.idx.co.id. The analytical method used is panel data regression analysis with the help of statistical applications EViews 12. The results with a significance level of 10 percent show that profitability has a significant positive effect on earning management. The results of the study with a significance level of 5 percent indicate that leverage has a significant positive effect on earning management. The results of the study with a significance level of 5 percent show that leverage has a significant negative effect on earning management. The results of this study have implications: For Investors: To avoid company earnings management, investors should pay attention to the amount of profitability, leverage, and firm size generated by the company. For Companies: Companies should adhere to professional ethics in disclosing financial statements by avoiding fraudulent actions through earnings management, for example by applying the principles of good corporate governance. Penelitian ini bertujuan untuk mengetahui variabel profitability, leverage, dan firm size pada perusahaan sektor bahan baku yang secara resmi terdaftar di Bursa Efek Indonesia khususnya pada tahun 2017-2021 sebagai populasi penelitian. Alasan terpilihnya perusahaan dari sektor basic material sebagai penelitian karena memiliki peluang cukup tinggi demi melakukan tindakan earning management saat menyajikan laporan keuangan perusahaannya dapat menggunakan metode akuntansi yang tersedia. Purpose sampling adalah metode yang digunakan dalam pengambilan sampel kepada 27 perusahaan total 135 data laporan keuangan yang berasal dari www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi data panel dengan bantuan aplikasi statistik EViews 12. Hasil penelitian dengan tingkat signifikansi 10 persen menunjukkan bahwa profitability secara signifikan berpengaruh positif earning management. Hasil penelitian dengan tingkat signifikansi 5 persen menunjukkan bahwa leverage secara signifikan berpengaruh positif earning management. Hasil penelitian dengan tingkat signifikansi 5 persen menunjukkan bahwa leverage secara signifikan berpengaruh negatif earning management Hasil penelitian ini memberikan implikasi: Bagi Investor: Untuk menghindari earnings management perusahaan, investor sebaiknya memperhatikan besarnya profitability, leverage, dan firm size yang dihasilkan oleh perusahaan. Bagi Perusahaan: Perusahaan hendaknya memegang etika profesionalitas dalam mengungkapkan laporan keuangan dengan menghindari tindakan kecurangan melalui earnings management, misalnya dengan menerapkan prinsip-prinsip tata kelola perusahaan yang baik.

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“…Liquidity reflects the availability of funds the company owns to meet all debts that will mature. Liquidity is the fulfilment of financial obligations that must be repaid immediately (Hutauruk et al, 2022). Liquidity is a financial ratio in meeting short-term obligations by linking the amount of cash and other assets with short-term liabilities.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Liquidity, Leverage, Profitability and Firm size on Financial Distress with GCG as a Moderation Variable

Khansa,

Nugroho,

Nurcahyono

2022

MAKSIMUM

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Financial difficulties will arise due to the company's inability to compete, and when a company's finances are in trouble, these conditions trigger bankruptcy. This study examines the effect of liquidity, leverage, profitability and firm size on financial distress with good corporate governance as a moderation variable. The population of this study is mining companies listed on the Indonesia stock exchange from 2018 to 2021 and using purposive sampling. The data analysis used was moderate regression analysis with the help of the SPSS 24 tool. The results showed that liquidity did not affect financial distress, leverage positively affected financial distress, and profitability and firm size negatively affected financial distress. Good corporate governance weakens the effect of liquidity and profitability on financial distress. Good corporate governance strengthens profitability and financial distress. Good corporate governance does not moderate the relationship between firm size and financial distress.

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The Factors Impact On Earnings Management On Indonesia Mining Company

Cited by 3 publications

References 5 publications

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

Pengaruh rasio keuangan terhadap earnings management perusahaan sektor basic materials di Indonesia

The Effect of Liquidity, Leverage, Profitability and Firm size on Financial Distress with GCG as a Moderation Variable

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