The impact of earning management on market earnings value: the causal study on the level of accruals

Siladjaja, Muljanto; Anwar, Yuli

doi:10.33062/ajb.v4i2.338

Cited by 3 publications

(4 citation statements)

References 14 publications

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“…Apart from agency theory, signaling theory is also the basis for several researchers discussing Earnings Management (A. Setiawan et al, 2022;Hidayat et al, 2021;Millenia & Jin, 2021;Nadhifah & Arif, 2020;Siladjaja & Anwar, 2019).…”

Section: Methodsmentioning

confidence: 99%

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Earnings Management: Literature Study of Current Development

Komala

Sari

Meiden³

2022

Acc. J. Binaniaga

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This study purposes to provide a broad overview of current earnings management through a literature study for the 2017-2022 period. Structured Literature Review (SLR) is used to investigate how earnings management develops and focuses. This study uses keywords such as “Profit” and “Earnings Management” to identify studies that are relevant to a particular topic. A total of 27 published studies were found. This study identifies the main directions of Earnings Management research in the 2017-2022 period and discusses several important aspects of the research, namely methodology, research methods, and theory used. To enrich the results, this study defines the scope, type of industry, topics and variables used in this research. This study provides insight into future earnings management research that is used by researchers to develop Earnings Management research.

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Section: Methodsmentioning

confidence: 99%

“…2019; Sulaksono, 2018; ), three studies discuss Earnings Management in Companies listed on the Indonesia Stock Exchange(Hendi & Kitty, 2022;Siladjaja & Anwar, 2019;Massaro et al, 2016).…”

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confidence: 99%

Earnings Management: Literature Study of Current Development

Komala

Sari

Meiden³

2022

Acc. J. Binaniaga

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“…Laporan keuangan juga menjadi sinyal yang diberikan perusahaan kepada penggunanya tentang kondisi keuangan perusahaan (Smith & Pennathur, 2019), (Siladjaja & Anwar, 2019), (Kharouf, Lund, Krallman, & Pullig, 2020) dan (Arifin, 2020). Sehingga laporan keuangan harus netral, lengkap, mempunyai daya banding dan uji.…”

Section: Issn (Print) : 2598-7763 Issn (Online): 2598-7771unclassified

Loan Loss Provision, Good Corporate Governance Dan Manajemen Laba Bank di Indonesia dan Malaysia

Sari¹,

Widaninggar²

2020

AFRE

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The development of the banking sector in Indonesia and Malaysia is growing rapidly, fierce business competition encourages management's desire to improve performance and comply with banking regulations with earnings management reported by banks. The aimed of this study provides empirical evidence of the influence of Loan Loss Provision (LLP) and Good Corporate Governance (GCG) on Earnings Management in banks in Indonesia and Malaysia. The research method used is multiple linear regression analysis using a sample of six banks with the largest assets in each country during the 2015-2018 periods. The results of this study prove that (1) LLP and GCG affect earnings management at banks in Indonesia (2) LLP has no effect on earnings management at banks in Malaysia, while GCG affects earnings management at banks in Malaysia. The application of financial accounting standards IFRS 7 on financial instruments requires provision for impairment losses early so as to reduce the need for management in managing earnings; this further strengthens the need for PSAK 71 to be implemented in the banking sector in Indonesia effectively from 2020. In addition, the GCG mechanism in both countries also went well so as to be able to influence the practice of earnings management in banks

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“…It is because earnings management presents reports that are not following reality and exploits accounting standards so that the company achieves performance targets (Xie et al, 2003). On the other hand, for managers, management can give messages or signals to the market about the company's performance (Siladjaja, 2019).…”

Section: Introductionmentioning

confidence: 99%

The Corporate Governance Mechanism on Earnings Management and Firm Performance

2022

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Corporate governance mechanism is a form of supervision of the company to run effectively and efficiently to improve firm performance and value. The supervision that corporate governance mechanism provide is to lesser the agency conflicts due the different interest between manager and owner such earnings management that is detrimental to shareholders. This study examines corporate governance as a supervisory mechanism that aims to improve firm performance, value and minimize earnings management. Then, we analyze the possibility that corporate governance mechanisms can improve firm’s performance and value by controlling earnings management. Using data of banking companies from 2018-2019 then tested using partial least squares with the WarpPLS application, we found evidence that corporate governance mechanisms positively influence the company's financial performance. Corporate governance mechanism has a negative effect on firm value. Corporate governance mechanisms have a negative effect on earnings management. Then earnings management does not provide a mediating effect in the relationship of corporate governance with the company's financial performance and firm value.

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The impact of earning management on market earnings value: the causal study on the level of accruals

Cited by 3 publications

References 14 publications

Earnings Management: Literature Study of Current Development

Earnings Management: Literature Study of Current Development

Loan Loss Provision, Good Corporate Governance Dan Manajemen Laba Bank di Indonesia dan Malaysia

The Corporate Governance Mechanism on Earnings Management and Firm Performance

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