Earning Management dan Expected Future Earning di Bursa Efek Indonesia

Rachmat, Taofiq; Siregar, Hermanto; Maulana, Tb Nur Ahmad

doi:10.17358/jabm.3.3.466

Cited by 2 publications

(2 citation statements)

References 8 publications

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“…Dalam konteks ini, risiko dapat diartikan sebagai ketidakpastian yang dapat menyebabkan dampak negatif. Manajemen risiko melibatkan langkah-langkah proaktif untuk mengurangi atau menghindari risiko, serta persiapan untuk mengatasi konsekuensi yang mungkin timbul (Rachmat et al, 2017).…”

Section: Hasil Dan Pembahasan Biaya Modal Dan Manajemen Risikounclassified

Analysis of Risk Management and Joint Office Based Business Development in the Real Estate Company Wework

Syaipudin,

Nabila Rizki Amalia

2023

organize

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The purpose of this research is to analyze the management concept of WeWork as a provider of shared office services, so that this business can continue to develop according to the goals set by the organization, especially to make a profit. This research method uses literature study, the approach used is descriptive. In accordance with the study method, various data found from books, articles or data from the internet are then narrated descriptively. The results of this research show that WeWork as a company, after developing and reaching its peak, did not pay attention to the potential losses that occurred. Specifically in this study, the valuation that occurred was at least influenced by the cost of capital and risk management which had an impact on the valuation value that occurred with WeWork in the 2019 era. WeWork's weakness at that time was the difficulty in maintaining its capital injection, because owner Adan Neumann made unproductive spending. This then explains that risk management is also an important thing related to the collapse of WeWork in mid-2019 because at that time there was no thought about the risks that would occur if the company's capital injection ran out.

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Section: Hasil Dan Pembahasan Biaya Modal Dan Manajemen Risikounclassified

Analysis of Risk Management and Joint Office Based Business Development in the Real Estate Company Wework

Syaipudin,

Nabila Rizki Amalia

2023

organize

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“…Akan tetapi, tindakan tersebut dinilai tidak etis apabila tidak menggambarkan informasi yang sebenarnya. Di Indonesia, pemerintah dan regulator berupaya menindak tegas korporasi yang terlibat manipulasi laporan keuangan seperti menghapuskan pencatatan saham di BEI, sanksi denda dari OJK dan direksi serta KAP akan dikenakan denda oleh Badan Pengawas Pasar Modal (Rachmat et al, 2017). Selain itu, kasus manajemen laba juga dapat memicu menurunnya kepercayaan investor pada perusahaan (Setiawan & Putra, 2019).…”

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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Earning Management dan Expected Future Earning di Bursa Efek Indonesia

Cited by 2 publications

References 8 publications

Analysis of Risk Management and Joint Office Based Business Development in the Real Estate Company Wework

Analysis of Risk Management and Joint Office Based Business Development in the Real Estate Company Wework

Financial Distress terhadap Manajemen Laba Dengan Mekanisme Corporate Governance sebagai Pemoderasi

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