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Suhendra Suhendra
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The Effect of Derivative Transactions on the Value Relevance of Earnings through Corporate Earnings Management in Indonesia Suhendra Suhendra; Limajatini Limajatini; David Kiki Baringin MT. Samosir
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2547

Abstract

This study aims to examine and analyze the effect of derivative transactions on earnings management, the effect of earnings management on value relevance of earnings, and the effect of derivative transactions on value relevance of earnings. This study uses data from non-financial companies in Indonesia for the period 2013-2017 with 43 sample of companies. In this study, earnings management is calculated based on the Jaggi model. The value relevance of earnings is calculated based on Ohlson's model.  The results show that derivative transactions have a positive effect on earnings management. Earnings management negatively affects the value relevance of earnings. Derivative transactions are not proven to have a negative effect on the value relevance of earnings. Derivative transactions, especially those with non-hedging criteria, show a high tendency towards earnings management activities. Derivative transactions have a positive effect on earnings management. With the negative influence of derivative transactions and earnings management activities on the value relevance of earnings, the commissioner or audit committee needs to carry out an internal oversight function in reporting financial statements, especially in non-financial companies that carry out derivative transactions.
Co-Authors Aditya Santoso Agus Halim Agustinus Priyowidodo Ahmad Kholis Alexander Alexander Alma Patriani R Amy Wulandari Andi Taufiq Umar Andrianto Prasetya Nugroho Andro Daniel G Annisaa Dwiretnani Annissa Dwiretnani Ari Astuti Ari Wahyono Army Cahya Putra Rustamaji Ashar Muda Lubis Awani Ceria Luksita Azhari Baedlawi Bambang Suprianto . Bertha Cahya Carolin Bintang Muliardi Utamas Dadang Juandi Danipra Setiyo David Kadar Saputro David Kiki Baringin David Kiki Baringin MT. Samosir Devi Lupita Putri Devika Christina Butarbutar Dewi Ayu Anggraeni Utami Dian Fitriana Diva Amelia Merryana Putri Donny Muda Priyangan Dwitya Okky Azanna Elvira handayani Endika Endika Eri Dahlan Erin Soleha Etty Zuliawati Zed Exacta Lovendays Simamora Faila Sufa Marhamah Fakhrul Rozi Yamali Fitri Anjaswuri Fitri Yanti Gian Fidela Gregorius Bambang Heru Guntar Marolop S Hendra Tri Nugroho Hendro Tjahjono Heni Pujiastuti Henry Gunawan Hepi Prayudiawan Heru Gunawan Ida Ayu Putu Sri Widnyani Ignatius Suprih Sudrajat Ivan Setiawan Jayaputra Budiman Johni Azmi Joko Warsito Juan Barus Gultom Junjung Rilia Pansya Kiki Rizky Amalia Limajatini Limajatini Lukman Lukman Lutvia Tribuwana M Nuklirullah M Riza Primadani M. Marhaban Ramadhan M. Wahid Icsannudin Chaniago Adlao Marisa Lestari Mirza Revita Monik Kasman Muhammad Hadi Kusuma Muhammad Muslihuddin Mulya Juarsa Nana Sutisna Nasrun Baldah Nikmatur Ridha Nugroho, Arif Widodo Nur Fadila Peppy Herawati Permita Ulandari Pitri Aulia Usman Lubis Princess Nurjanah Putri Nawang Asri Raden Roro Suci Nurdianti Rajawali Usman Rery Rara Amelia Ria Zulfiati Riki Saputra Rinintha Parameswari Rio Lukman KS Rioni Rizki Aldiansyah Rizka Estisia Pratiwi Rosihan Rosman S SOEMONO Safruddin Safruddin Salmariza Salmariza Sayyidina Sayyidina Sinta Sundari Heriyanti Soeharsono G Soewarto Hardhienata Stephanie Prily Winata Sumila Sumila Sumiyati Sumiyati T Rosmawaty Toni Yoyo Tri Abdi Syahputra Tri Mulyani Kartini Tri Widianto Triscna Juwita Tristiana Ningfuri Wari Dony Yanti Puspa Rini Yayi Suryo Prabandari Yoga Yuniadi Yogi Sirodz Gaos Zulfa Zakiatul Hidayah