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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Juara: Jurnal Riset Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Business Management Analysis Journal (BMAJ) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business Jurnal Abdimas Mandiri Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Accounting Global Journal Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat COMMENT: Journal of Community Empowerment JURNAL ABDIKARYASAKTI Jurnal Keuangan dan Bisnis Indonesian Journal of Community Engagement Jurnal Inspektorat
Khamisah, Nur
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Riset Akuntansi Kontemporer

 1 
EXAMINING EARNINGS MANAGEMENT AND FIRM AGE: A QUANTITATIVE COMPARATIVE STUDY Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Nur Khamisah
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.5155

Abstract

This paper examines the association of firm age on earnings management (EM). We compared the large samples of 688 and 844 year-observation on listed firms in Indonesia stock exchange (IDX) and Singapore stock exchange (SGX), respectively. SGX is used as a benchmark of South East Asia (SEA) stock market. Despite SGX transaction has the highest rank in SEA stock exchange, yet the firm age average is newer than the IDX counterparts. Panel data regression was employed in analyzing the data. In addition, we conducted an anova pairwise t-test to examine the difference of firm age and EM depedency association in IDX and SGX. The result shows that both on IDX and SGX, firm age have a negative and significant effect towards EM. Moreover, it is found that there is a significant difference between the effect of firm age to EM in the firm listed on IDX and SGX.
Co-Authors Abdul Rohman Anisa Listya Arista Hakiki Asfeni Nurullah Aspahani Aspahani Budiman, Anton Indra Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Dhiona Ayu Nani Efriandy, Iwan Farumi, Muhammad Rifqi Fuadah, Lukluk Gozali, Efva Octavina Donata Hakiki, Arista Hamzah , Ruth Samantha Hamzah, Ruth Samantha HASNI YUSRIANTI Hera Febria Mavilinda Hidayat, Muhammad Inten Meutia Izza Ashsifa Kartasari, Shelly Febriana Kesuma, Nilam Kosim, Abu Larasati Farumi Lina Dameria Siregar Listya, Anisa Masruroh, Ina Meita Rahmawati Muhammad Farhan Muhammad Hidayat Muhammad Hidayat Muhammad Ichsan Siregar Nida, Rahma Nilam Kesuma Nilam Kesuma Nur Hasniwati Nurullah, Asfeni Patmawati Patmawati Patmawati Patmawati, Patmawati Pratiwi, Trie Sartika RAHMAWATI, MEITA Regino, Edel John Relasari, Relasari Rochmawati Daud, Rochmawati Rohman, Abdul Ruth Samantha Saggaf, Abdullah Saggaf, Abdullah Samantha, Ruth Saputri, Nyimas Dewi Murnila Sari, Rela Shelly Febriana Kartasari Siregar, Muhammad Ichsan Sitepu, Christian Damar Sagara Tertiarto Wahyudi Toni Nurhadianto Trie Sartika Pratiwi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Usmayanti, Vivi Yusnaini Yusnaini Yusnaini Yusnaini Zhafira, Neva