Financial Distress Terhadap Praktik Manajemen Laba Dan Good Corporate Governance Sebagai Variabel Moderasi Di Masa Pandemi Covid-19

Mellennia, Dewi Ayu; Khomsiyah,

doi:10.25105/jipak.v18i1.15768

Cited by 4 publications

(4 citation statements)

References 20 publications

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“…Hasil penelitian ini sejalan dengan penelitian terdahulu yang dilakukan oleh Firliy Riza Fauziyah (2020) dan Hapsoro & Hartomo (2016) menyatakan bahwa adanya kepemilikan manajerial tidak mampu memoderasi pengaruh financial distress terhadap praktik manajemen laba. Namun, hasil penelitian ini tidak sejalan dengan penelitian terdahulu oleh Tsaqif & Agustiningsih (2021) dan Mellennia & Khomsiyah (2023) yang menyatakan bahwa kepemilikan manajerial mampu memoderasi pengaruh financial distress terhadap manajemen laba.…”

Section: Pengaruh Financial Distress Terhadap Earning Management Deng...unclassified

Pengaruh Profitabilitas, Leverage Dan Financial Distress Terhadap Earning Management Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022

Sari,

Hanun,

Hanif

et al. 2024

JAB

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The information on profit in financial reports often becomes the main concern of investors and prospective investors. This condition demands the company’s management to implement certain strategies in generating profits in line with investor expectations. Managers usually implement strategies by practicing earnings management to manipulate financial reports. This study aims to determine the extent of the influence of profitability, leverage, and financial distress on earnings management with managerial ownership as a moderating variable. This study uses a quantitative method. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The research results show that profitability, leverage, and financial distress influence earnings management practices. Apart from that, managerial ownership in food and beverage companies is able to moderate the influence of profitability on earnings management. However, managerial ownership is unable to moderate the influence of leverage and financial distress on earnings management.

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Section: Pengaruh Financial Distress Terhadap Earning Management Deng...unclassified

Pengaruh Profitabilitas, Leverage Dan Financial Distress Terhadap Earning Management Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022

Sari,

Hanun,

Hanif

et al. 2024

JAB

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“…This study's findings corroborate those of Sekarwulan and Umar (2021) and Ryan (2023), but contradict those of Kumar (2021). Financial distress is a decrease in income or financial income of an organization or company, so that it can lead to a form of bankruptcy when the condition cannot be immediately resolved by the management of Mellennia & Khomsiyah (2023).…”

Section: The Effect Of Financial Distress On Fraudulent Financial Rep...mentioning

confidence: 99%

The Detection of Fraud : How Do Financial Stability and Financial Distress Affect Fraudulent Financial Reports?

Nurul,

Fitria

2023

j. inf. perpajak. akunt. keuang. n.a.

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The rise of financial statement fraud is currently the basis for research conducted. Companies often use financial statement fraud schemes. These show how important it is to check on a business' health often and take corrective measures if necessary. Falsifying financial accounts is a common practice among businesses to give the impression that everything is fine when it is not. The purpose of this study is to estimate and analyze how financial stability and financial distress impact financial statement fraud. The investigation will encompass all manufacturing businesses listed on the Indonesia Stock Exchange between 2020 and 2022. Based on the results of the purposive sampling method, We used a sample size of 35 companies for the study, which equates to about 105 sample data will be observed for three years, from 2020 to 2022. After that, multiple linear regression is used to analyze the data. This study contributes to the increasing body of data indicating the incidence of fraudulent accounting is not the same in times of economic boom and bust. This research shows that financial stability has not a deleterious effect on the likelihood of financial statement fraud and financial distress significantly and positively affects financial statement fraud.. The implication to the research, it is crucial for businesses to adopt preventive measures and to ascertain early on whether they are healthy or not in order to avoid making false financial statements.

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“…Pendapatan perusahaan juga turun 19% dari sebelumnya Rp1,95 triliun menjadi 1,58 triliun (Saleh, 2020). Fakta ini mendukung dugaan auditor Ernst & Young Indonesia bahwasanya terdapat praktik manajemen laba yang dilaksanakan oleh manajemen lama perusahaan dengan cara menaikkan pendapatan perusahaan guna meningkatkan laba agar dapat melindungi reputasi perusahaan (Mellenia dan Khomsiyah, 2023).…”

Section: Pendahuluanunclassified

Dampak Asimetri Informasi, Esop, Kualitas Audit Terhadap Manajemen Laba Dengan Variable Pemoderasi Kesulitan Finansial

Thamlim,

Dwi Mulyani

2023

accounting, auditing, information

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The fundamental purpose of this research is to obtain empirical evidence about the influence of information asymmetry, Employee Stock Ownership Program (ESOP), and audit quality on the practice of earnings management using discretionary revenue components of manufacturing firms in Indonesia and examine the moderating effect of financial distress on these factors. Firms used as references are manufacturing companies in the basic materials, industrials, consumer non-cyclical, consumer cyclical, and healthcare pharmaceuticals sectors listed in the Indonesia Stock Exchange from 2019-2021. This study uses purposive sampling method with panel data moderation and obtains total of 546 sample data units. Based on the research conclusion, information asymmetry can trigger a higher risk of earnings management, while the existence of an ESOP and audit quality can be used to suppress earnings management. Financial distress itself has no direct effect on earnings management. Financial distress has not been proven to strengthen the positive influence of information asymmetry or weaken the negative influence of the ESOP. Meanwhile, the financial distress conditions can weaken the role of audit quality in an effort to minimize earnings management practices of the company.

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Financial Distress Terhadap Praktik Manajemen Laba Dan Good Corporate Governance Sebagai Variabel Moderasi Di Masa Pandemi Covid-19

Cited by 4 publications

References 20 publications

Pengaruh Profitabilitas, Leverage Dan Financial Distress Terhadap Earning Management Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022

Pengaruh Profitabilitas, Leverage Dan Financial Distress Terhadap Earning Management Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022

The Detection of Fraud : How Do Financial Stability and Financial Distress Affect Fraudulent Financial Reports?

Dampak Asimetri Informasi, Esop, Kualitas Audit Terhadap Manajemen Laba Dengan Variable Pemoderasi Kesulitan Finansial

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