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All Journal Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal SULTANIST: Jurnal Manajemen dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Ilomata International Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Entrepreneurship and Sustainability Studies Jurnal Akuntansi Manado (JAIM) Basic and Applied Accounting Research Journal E-JURNAL AKUNTANSI
Martin Yehezkiel Sianipar
Universitas Satya Terra Bhinneka
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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Journal : Gorontalo Accounting Journal

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Whistle-Blowing Policy as a Governance Tool: An Empirical Study of Earnings Management in Indonesian Companies Hapsari, Dian Indriana; Welly, Yerisma; Sianipar, Martin Yehezkiel
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3935

Abstract

This study aims to examine whether the implementation of Whistle-Blowing Policy (WHBLP) strengthens the effectiveness of Corporate Governance (CG) mechanisms in limiting earnings management (EM) practices in Indonesian manufacturing companies. The research adopts an empirical quantitative approach, using secondary data from manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample was selected through purposive sampling, and data analysis was conducted using panel data regression and the Modified Jones Model (MJM) to measure discretionary accruals as a proxy for earnings management. The findings reveal that firms with well-structured internal controls and WHBLP can enhance monitoring mechanisms of CG, thus mitigating earnings management. However, the results also indicate that CG mechanisms are sometimes more effective in firms without WHBLP, suggesting the need for stronger policy enforcement. These findings provide practical implications for investors, shareholders, and policymakers in developing more effective whistle-blowing systems to improve corporate governance practices.
Co-Authors Acai Sudirman Ambarita, Marthin H. Ana Fitriyatul Bilgies Andri Zainal Andy Wijaya Arthur Simanjuntak Butarbutar, Marisi Christine Loist Darwin Lie Debi Eka Putri Dian Indriana Hapsari Dito Aditia Darma Nasution Erbin Chandra Ferary, Dorothy Julyanthry, Julyanthry Kevin Indajang Lenny Dermawan Sembiring Marto Silalahi Muhammad Isa Alamsyahbana Musa Fernando Silaen Nana Triapnita Nainggolan Novi Darmayanti Novi Darmayanti Putra, Hendris Syah Sevira Lupita Anjani Sherly Sherly Siregar, Liper Sisca Sisca Sudung Simatupang Vivi Candra Welly, Yerisma