The effect of non-recurring item transactions on the possibility of firms to smooth income: the case of Indonesian listed firms

Trisanti, Theresia

doi:10.20885/jaai.vol17.iss2.art4

Cited by 3 publications

(3 citation statements)

References 7 publications

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“…They argue that sophisticated investors have access to more information from other sources, more timely information, and are also more capable of decomposing earnings into discretionary and non-discretionary components. While in the Indonesian context, [44] find evidence that high institutional ownership constrains earnings management in those firms. Accordingly, for the purpose of this study, the hypothesis is stated as follows: H2: There is a significant relationship between the IS practices and the institutional ownership in the company.…”

Section: Hypothesis Developmentmentioning

confidence: 83%

Discretionary Accounting Choice and Management Opportunistic Behavior to Manage Income

Trisanti

2019

jak

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Income smoothing (IS) practice is "the smoothing of fluctuations company income levels that are considered normal for company". IS manipulation has a clear goal, which is to generate income flows that continue increase stably. There are several ways that companies can use to do IS practice for example: changes in accounting methods. In this research, income smoothing practices of Indonesian listed manufacturing firms were detected through empirical tests using changes in discretionary accounting (DAC). Samples of listed manufacturing companies classified as smoothing and non-smoothing using Moses smoothing behavior index. The results show that the possible motivation of DAC transactions is income smoothing. Two independent variables such as institutional ownership and external audit quality have a significant positive effect on IS practice but the company size has no influence on IS practice.

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Section: Hypothesis Developmentmentioning

confidence: 83%

Discretionary Accounting Choice and Management Opportunistic Behavior to Manage Income

Trisanti

2019

jak

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“…Ao buscar estreitar a discussão em volto ao tema, Eckel (1981), enfatiza dois métodos utilizados para suavização de resultados, sendo a natural e intencional. Dessa maneira, o estudo de Eckel (1981) e Trisanti (2013), destacam que a suavização natural envolve o processo contábil, ou seja, as operações da empresa, no caso da suavização intencional, são oriundas da manipulação dos gestores da empresa.…”

Section: Income Smoothingunclassified

Efeito da suavização intencional de resultados na persistência dos lucros das empresas brasileiras de capital aberto

et al. 2022

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Este estudo objetiva analisar o efeito da suavização intencional de resultados na persistência dos lucros das empresas brasileiras de capital aberto. A amostra foi constituída de 140 empresas ao considerar períodos trimestrais de 2013 a 2018. A persistência dos lucros foi mensurada por meio da métrica de Dichev e Tang (2009). Já para a suavização intencional de resultados, recorreu-se a duas medidas que constam no trabalho de Lang, Lins e Maffett (2012). Para a análise de dados, realizou-se a estatística descritiva e, posteriormente, a regressão quantílica, por meio dos quantis 0,10; 0,25; 0,50; 0,75 e 0,90. Os resultados sugerem que a persistência dos lucros teve redução ao longo do período em todos os percentis analisados. O Percentil 10 (P10) e o Percentil 25 (P25) apresentaram as reduções mais acentuadas, com 58,15% e 31,68%, respectivamente. Os achados também evidenciam que quando o gestor utiliza a suavização mais geral de resultados a persistência dos lucros diminui. Já quando o gestor faz o uso da suavização por meio dos accruals, com objetivo de reverter a suavização realizada em anos anteriores, implica na diminuição da persistência dos lucros, exceto para os quantis 0,10 e 0,90. Essas evidências apresentam contribuições à literatura, ao abordar uma nova ótica para o tema, ou seja, avaliar apenas as consequências da parcela intencional da suavização. O estudo também auxilia os investidores e credores acerca do processo decisório, já que a persistência dos lucros é um aspecto da qualidade da informação contábil.

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“…Herdjiono et al ( 2019) menyatakan bahwa perataan laba merupakan fenomena umum sebagai usaha manajer untuk mengurangi fluktuasi laba yang dilaporkan dengan berbagai tujuan. Sedangkan Trisanti (2013) mendefinisikan perataan laba sebagai bentuk creative accounting yang dilakukan manajer dengan tujuan mengurangi dan menyimpan laba saat periode bagus dan menundanya untuk digunakan pada periode resesi. Perataan laba diasosiasikan dengan pemilihan kebijakan akuntansi manajer agar tercapai laba yang diinginkan sehingga menjadi sinyal positif bagi pasar (Lehv & Ohlson, 1982dalam Miftah & Murwaningsari, 2018.…”

Section: Perataan Labaunclassified

Pengaruh Bonus Plan, Debt Covenant, Dan Political Cost Terhadap Income Smoothing

Kusumawati¹,

Edwita²

2022

Akuntansiku

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Praktik manajemen laba merupakan isu global yang penting dalam bidang pelaporan keuangan. Salah satu bentuk dari manajemen laba adalah perataan laba. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kecenderungan manajer perusahaan dalam melakukan perataan laba ditinjau dari aspek teori akuntansi positif; rencana bonus, perjanjian utang, dan biaya politik. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Penelitian dilakukan pada sektor infrastruktur, utilitas, dan transportasi yang terdaftar dalam Bursa Efek Indonesia pada tahun 2015—2019 berdasarkan klasifikasi JASICA. Sampel diambil dengan teknik purposive sampling dengan total observasi sebanyak 90. Penelitian menggunakan tiga variabel independen, yaitu: rencana bonus (bonus plan), perjanjian utang (debt covenant), dan biaya politik (political cost). Hasil penelitian menunjukkan bahwa ketiga variabel yang dianalisis memiliki pengaruh signifikan terhadap kecenderungan manajer untuk meratakan laba. Walaupun ketiga variabel dihipotesiskan memiliki hubungan positif pada perataan laba, hanya biaya politik yang terbukti memiliki hubungan sesuai hipotesis. Implikasi teoritis pada penelitian ini dapat dijadikan sebagai pendukung teori sinyal dan teori akuntansi positif. Sementara, implikasi praktis bagi para investor dan kreditur adalah pembuatan keputusan berinvestasi yang lebih baik bagi para pemilik modal dan kreditur. The practice of earnings management has been widely an issue in the financial reporting around the world. One form of earnings management majorly studied is income smoothing. This study aims to examine the factors from positive accounting theory; namely bonus plan, debt covenant, and political cost, on its impact towards managerial tendency to practice income smoothing. The method used in this study ia a quantitive method. This research was conducted throughout the infrastructure, utility, and transportation sector in refer to JASICA classification for the 2015 to 2019 period, in which 18 samples were gathered from purposive sampling scheme, generating 90 observations in total. The study uses three independent variables, namely: bonus plan, debt covenant, and political cost. The results show that each variable has significant effect on the practice of income smoothing. Whilst all variables were assumed to have positive association, only political cost exhibited such direction, while bonus plan and debt covenant are negatively associated with income smoothing. The theoretical implications of this research can be used as a support for signal theory and positive accounting theory. Meanwhile, the practical implications for investors and creditors are making better investment decisions for investors and creditors.

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The effect of non-recurring item transactions on the possibility of firms to smooth income: the case of Indonesian listed firms

Abstract: This research examines one of the prevalent examples of creative accounting, which is the income smoothing. Income smoothing is defined as a deliberate dampening of fluctuations about some level of earnings considered to be normal for the firm ( Chong, 2008)

Cited by 3 publications

References 7 publications

Discretionary Accounting Choice and Management Opportunistic Behavior to Manage Income

Discretionary Accounting Choice and Management Opportunistic Behavior to Manage Income

Efeito da suavização intencional de resultados na persistência dos lucros das empresas brasileiras de capital aberto

Pengaruh Bonus Plan, Debt Covenant, Dan Political Cost Terhadap Income Smoothing

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