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ABSTRAKPenelitian ini bertujuan untuk mengetahui adanya manajemen laba pada peristiwa pergantian Direktur Utama (CEO). Pergantian CEO dalam penelitian ini meliputi baik pergantian rutin maupun pergantian non-rutin berdasarkan informasi yang diperoleh dari risalah Rapat Umum Pemegang Saham (RUPS) dan Rapat Umum Pemegang Saham Luar Biasa (RUPS). Sampel yang digunakan adalah perusahaan-perusahaan terdaftar di Bursa Efek Indonesia yang mengalami pergantian CEO pada periode penelitian tahun 2000 sampai 2009. Terjadinya praktek manajemen laba diukur menggunakan akrual diskresioner dengan Modified Jones Model dan Rowchordory' of Real Earnings Management. Hasil penelitian membuktikan bahwa pada peristiwa pergantian CEO non-rutin, CEO yang baru menjabat melakukan manajemen laba dengan menggunakan akrual diskresioner untuk menurunkan laba pada tahun pergantian. Bukti terjadinya manajemen laba pada peristiwa pergantian CEO konsisten dengan teori bahwa CEO baru akan meminimalkan laba yang dilaporkan pada tahun pergantian jabatan mereka dengan cara 'earning bath'. Namun demikian, penelitian ini tidak berhasil membuktikan terjadinya manajemen laba pada peristiwa pergantian CEO rutin. Selain itu, CEO lama dalam peristiwa pergantian CEO non-rutin tidak melakukan manajemen laba pada tahun terakhir sebelum pergantian. Oleh karena itu, manipulasi laba bukan argumen untuk pergantian CEO non-rutin. Kata kunci: Manajemen laba, akrual diskresioner, pergantian CEO rutin dan non-rutin ABSTRACT This study investigates earnings management of CEO changes in Indonesia. CEO change is classified either as routine or non-routine based on RUPS (General Shareholders Meeting) and RUPSLB (Extraordinary General Shareholders Meeting) information. The samples are listed company undergoing CEO changes in the Indonesian

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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. A positive relation between earnings management and future profitability reveals that earnings management is informational. However, negative a relation between earnings management and future profitability indicates that earnings management is opportunistic.This study uses data from the OSIRIS database. Four hundred and eighty five (485) companies from the Philippines, Indonesia, Malaysia, Singapore, and Thailand are used as a sample. This study focuses on 2 types of earnings management: (1) accrual earnings management and (2) real earning management. Modified Jones model is used for the accrual earnings management. Real earnings management follows Roychowdury (2006).The results show that the characteristics of earnings management are not consistent. Real earnings management is informational in Thailand, but opportunistic in Indonesia. Accruals earnings management is informational in the Philippines, but opportunistic in Malaysia. Country factors such as culture may explain the inconsistency of the results in ASEAN.Abstrak: Penelitian ini mengeksplorasi karakteristik informasional dan oportunistik dari manajemen laba di negara-negara ASEAN. Manajemen laba akan berdampak pada kemampulabaan perusahaan. Hubungan positif antara manajemen laba dan kemampulabaan di masa depan mengungkapkan bahwa manajemen laba bersifat informasional. Sebaliknya, hubungan negatif antara manajemen laba dan kemampulabaan perusahaan di masa depan mengindikasikan bahwa manajemen laba bersifat oportunistik.Penelitian ini menggunakan data dari database OSIRIS. Empat ratus delapan puluh lima (485) perusahaan dari Filipina, Indonesia, Malaysia, Singapura, dan Thailand digunakan sebagai sampel. Penelitian ini berfokus pada dua jenis manajemen laba: (1) manajemen laba akrual dan (2)

Earnings quality is information that can be determined by various factors, one of which is managerial ability. Thus, management quality itself can have a positive or negative impact on earnings quality, depending on the factors that affect their relationships. This study was conducted to reexamine the effect of managerial ability on earnings quality by including corporate governance quality and ownership concentration as factors that are expected to be able to explain the inconsistencies in the results of previous studies. This study used the data of manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016 as study sample with total observations were 253. The analysis technique used for hypothesis testing was a multiple linear regression analysis. This study succeeds in proving the moderation role of governance quality in strengthening the relationship between managerial ability and earnings quality. However, the role of ownership concentration as moderator factors failed to prove in this study. Interestingly, there is a negative effect between managerial ability and earnings quality. The opportunistic actions taken by managers who want to meet their performance targets was considered as the reason of the negative effect between managerial ability and earnings quality.

Purpose The purpose of this paper is to test the existence of the halo effect caused by the presentation of information scope (holistic/specific), which can eventually lead to an inaccurate risk assessment of material misstatement. Empirical evidence is provided to demonstrate that methods of knowledge acquisition (explanatory feedback and self-explanation) are able to mitigate the halo effect. Design/methodology/approach This study used an experimental research, which focused on control and experimental groups in order to determine if the halo effect caused by the information scope (holistic/specific) can be mitigated via the explanatory feedback or self-explanation method. Findings It was found that auditors who received information from the holistic scope tend to experience the halo effect and eventually, their risk assessments of material misstatement also became less accurate when compared to auditors who received information from the specific scope. The explanatory feedback was found to be effective in mitigating the halo effect. However, the self-explanation knowledge acquisition method was not reliable in mitigating the halo effect. Research limitations/implications This research use self-explanation with a manual technique but, in practice, most auditors use audit tools based on computer. Experimental setting with computer to self-explanation cannot held because there is limitation of seminar setting. This research used individual decision; in practice most of audit decision with discussion in audit team. Practical implications CPA firms can use explanatory feedback, which comes in the form of managers’ review as a form of knowledge acquisition method as a mitigation strategy for the halo effect. Social implications The social implication of this research is the halo effect that can influence the decision in many aspects. Individuals must increase their professional values with many trainings that are useful to mitigating the halo effect. Originality/value The outcome of this paper was derived from the first accounting study that relied on learning methods as a mitigation strategy for the halo effect. In other words, this study used explanatory feedback and self-explanation as methods to test the halo effect. Previous literature on mitigating the halo effect had used audit experiences, implying that CPA firms’ intervention was unnecessary. Moreover, such study periods had been much longer, thereby, deteriorating the effectiveness of the research. Previous studies had only used the learning method to increase human capital quality and this was not related to any method as a mean to mitigate individual bias, for example, the halo effect, and an issue that was covered by this study.

Business entities are able to exert their influence on particular stakeholders for the benefit of their interest by managing the information they disseminate to the public, particularly if there is no regulation on such issue in place. Accordingly, the extent of accounting information disclosed to the public, specifically voluntary environmental information, is determined by the internal characteristics of the business entities. The objective of this research is to test the financial, non-financial, and corporate governance attributes of Indonesian public companies which contribute to the extent of environmental information disclosure in Indonesia. This research measured the extent of Indonesian public companies’ environmental disclosure using Environmental Disclosure Index (EDI) as a dependent variable. The index is developed from the parameters under environmental protocols of the Global Reporting Initiative (GRI) G3 framework. Samples of 35 Indonesian public companies are purposively chosen for each of the year from 2005-2008 to form a total of 140 observations.The testing results conclude that size of company, economic performance, and industry sensitivity positively affect environmental disclosure. This research is limited by an assumption that Indonesian public companies employ annual report as the primary means to publicize financial and non-financial information to public.