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All Journal Akbis: Media Riset Akuntansi dan Bisnis Journal of Accounting Research, Organization and Economics (JAROE)
Malik, Abdul Qaadir
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Economics, Econometrics & Finance Social Sciences

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ANALISIS FINANCIAL SHENANIGANS PADA PT TIMAH INDONESIA TBK Malik, Abdul Qaadir; Christian, Natalis; Freanggo, Niko Nerris; Sumardi, Sumardi
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i2.3607

Abstract

Financial shenanigans itself is all forms of action that will be carried out by the perpetrator in order to misinterpreting the truth of the company's performance itself. The purpose of this article to review the actions of financial shenanigans that conducted by PT Timah Indonesia Tbk as government ownership company. Sources of this article are based on news and the collection of previous research articles. Our finding was PT Timah Indonesia Tbk are positively manipulating their financial statement by acknowledging the existence of false income on the sale of fixed assets that is not in accordance with the revenue recognition method so that the sales report that has been published that is attached is not completely correct and gives the impression that the company's performance is in best condition.
Corporate Social Responsibility and Earnings Management: The Moderating Role of Corporate Governance Wati, Erna; Malik, Abdul Qaadir
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i3.22376

Abstract

Objective This study investigates the relationship between corporate social responsibility (CSR) and earnings management (EM) with corporate governance (CG) as the moderating variable.Design/methodology This study uses data collected from public companies listed in Indonesia Stock Exchange which include the audited annual reports and published sustaina-bility report during the year 2016 2019. The regression model was used to estimate the co-efficient of EM and CSR.Results This study finds EM has an insignificant negative relationship with CSR and CG as a moderating effect. This indicates that the implementation of CSR in Indonesia does not affect EM with the involvement of CG as moderating variable. CG is playing an important role in monitoring the management so that managers do not override the company interest. Thus, CG has an effort to maintain the stability of interest between the stakeholders and managers.Limitation/Suggestion This study is limited in its sample size resulted from the una-vailability of some annual reports and sustainability reports. The findings of this study has implications for company managers, and shareholders. It assists the company management to develop and implement strategies that will strengthen the CG structure, especially in de-veloping countries, to protect shareholders and increase stock exchange confidence. It also contributes in enhancing the previous literature research on the relationship between CSR and EM moderated by CG by showing how CG can influence the relationship between CSR and EM.
Co-Authors Christian, Natalis erna wati Freanggo, Niko Nerris Sumardi .