Manajemen Laba Dan Status Keterlambatan Perusahaan Dalam Menyampaikan Laporan Keuangan Tahunan

Permatasari, Ika

doi:10.21002/jaki.2005.10

Cited by 4 publications

(5 citation statements)

References 6 publications

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“…These results prove that H1 is accepted, namely the higher the earnings management index, the shorter the time it takes for the company to submit financial statements. This study rejects Permatasari's (2005) statement where earnings management activities slow down the financial reporting process. The existence of contractual and reporting perspectives according to Scott (2015) reflects that earnings management is a good tool for the company.…”

Section: Discussioncontrasting

confidence: 62%

“…Earnings management index is a model that is formed to determine the real earnings management activities in a company. Permatasari (2005) states that earnings management activities measured by discretionary accruals can slow down the submission of financial statements. However, the use of accrual methods in earnings management activities has a limited degree of flexibility.…”

Section: Introductionmentioning

confidence: 99%

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Earnings Management Index, State Ownership, Industrial Sectors, and Timeliness of Financial Report in Indonesia

Putri¹,

Aryani²

2020

Akrual J. Akunt.

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In recent years, IDX reported that a high number of enterprises’ financial reporting were overdue. Timeliness of financial report is necessary since it is used as the main source of information. This paper aims to investigate several factors affecting timeliness of financial report in Indonesia. Using the purposive sampling technique, this study gained 318 enterprises listed on IDX during 2015 until 2017. The result showed that earnings management index and industrial sector were significantly related to the timeliness of financial report. On the other hand, state ownership do not have significant relation with the timeliness of financial report.

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Section: Discussioncontrasting

confidence: 62%

Section: Introductionmentioning

confidence: 99%

Earnings Management Index, State Ownership, Industrial Sectors, and Timeliness of Financial Report in Indonesia

Putri¹,

Aryani²

2020

Akrual J. Akunt.

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“…Ini berarti setelah perusahaan implementasi ERP tingkat ketepatan waktu penyampaian laporan keuangan meningkat. Menurut Permatasari & Djakman (2005), ditinjau dari statistik deskriptif antara perusahaan yang terlambat dan tidak terlambat melaporkan laporan keuangan kepada publik menunjukan beberapa indikator keuangan yang berbeda secara signifikan. Selanjutnya berdasarkan hasil pengujian statistik, dapat dilihat bahwa terdapat perbedaan kualitas informasi keuangan sebelum dan sesudah implementasi sistem ERP.…”

Section: Dampak Implementasi Erp Terhadap Kualitas Informasi Keuanganunclassified

Dampak Implementasi Enterprise Resource Planning Terhadap Kualitas Informasi Keuangan, Manajemen Laba, Dan Return Of Equity

Purwanto

2022

JIAKES

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The purpose of this research is to provide evidence that the system of ERP can be relied on to give positive impact on the reporting system for enterprises. This research used the method of purposive sampling of the paired-t-test for the period of three years before the system of ERP was applied and three years after the system of ERP was applied. There are three findings resulted from this research. First is that by applying the system of ERP, the quality of financial information was increased significantly. The second finding is that by applying the system of ERP, the profit management quality was not decreased significantly. The third finding is that by applying the system of ERP, the company performance was increased significantly. Hopefully, this research will give beneficial input for the enterprises and the government who are about to adopt the system of ERP. Keywords: Enterprise Resource Planning, Quality of Financial Information, Profit Management, and Return of Equity.

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“…According to the National Association of Certified Fraud | 113 Examiners, earnings management is taken intentionally to prepare financial statements to mislead stakeholders. The accrual policy permits the company to record transactions not based on expenditure and cash receipts (Permatasari, 2005), voluntary accounting changes, and the application of mandatory accounting policies (Ayres, 1986), causing managers to take earnings management actions. Scott (1997) classified earnings management patterns into a) income maximization, b) income minimization, c) income smoothing, and d) taking a bath.…”

Section: Literature Review Agency and Signaling Theorymentioning

confidence: 99%

Do distressed firms manage earnings?

Nuswantara

Andjani

2021

JSB

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Purpose: This research aims to test and analyze whether the central role of SOE compare with the phenomenon of financial distress will result in dysfunctional behavior. This motivates researchers to investigate SOE financial performance and behavior. Thus, this study aims to prove that the influence of financial distress on SOE and POE behavior is different. Design/methodology/approach: The researcher employs a quantitative approach to test the hypotheses. The data collected using documentation of financial data of 55 SOE and 135 POE listed in Indonesia Stock Exchange year 2014-2018. Distress status determines using Altman Z-score and earnings management measured using the Modified Jones Model. This study examines two groups of samples originating to test hypotheses using two independent sample t-tests. Findings: The research results succeeded in proving that SOE and POE react to a distressing condition in different ways. While SOE responds in the increasing pattern, means income maximization, the POE were in the opposite direction. Research limitations/implications: Scoring bankrupt prediction use only one equation, that is Altman Z-score, thus there are bias potential due to “no one-size-fits-all” view point. Practical implications: This result suggests that the government and other shareholders should be careful in making decisions concerning distressed SOE. Originality/value: Most earnings study was conducted in good financial performance in order to get a general conclusion. Since other scholars focus on how SOE performance in a “normal” situation, this research tries to investigate their behavior in the “abnormal situation.

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Manajemen Laba Dan Status Keterlambatan Perusahaan Dalam Menyampaikan Laporan Keuangan Tahunan

Cited by 4 publications

References 6 publications

Earnings Management Index, State Ownership, Industrial Sectors, and Timeliness of Financial Report in Indonesia

Earnings Management Index, State Ownership, Industrial Sectors, and Timeliness of Financial Report in Indonesia

Dampak Implementasi Enterprise Resource Planning Terhadap Kualitas Informasi Keuangan, Manajemen Laba, Dan Return Of Equity

Do distressed firms manage earnings?

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