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All Journal Organum: Jurnal Saintifik Manajemen dan Akuntansi The Indonesian Journal of Accounting Research
Ananto Prabowo
Universitas Tanri Abeng
Economics, Econometrics & Finance

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Leverage, Tata Kelola Perusahaan, dan Manajemen Laba Riil Ananto Prabowo; Indah Sari Pangestu
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i1.133

Abstract

Earnings management is conducted by key internal personels within a firm through the utility of accounting policy judgements which then mislead financial reports. The level of leverage and corporate governance have the ability to influence the degree of earnings management implementation. This research has an objective to examine the leverage and corporate governance mechanisms influence on real earnings management. This research population is included in 50 companies with the best corporate governance implementation in Indonesia for the period of 2012-2018. By using the purposive sampling method, 126 observations fit the sample criteria. This research uses a quantitative approach and secondary data with a random effects’ regression model. This research shows leverage and corporate governance mechanisms, when combined, affect real earnings management. This research's supplementary results show that leverage cannot limit real earnings management practice and consecutively on corporate governance mechanism. Independent board of commissioner negatively and significantly exert influence on real earnings management, followed by the audit committee, reducing real earnings management practice. Meanwhile, institutional and managerial ownership do not present a significant merit on real earnings management. This research implicates the policy maker in justifying good corporate governance and practioners to look upon the possibility of real activities manipulation.
The Severity of COVID-19 and Firm Market Value: How Does It Affect Firm? Ananto Prabowo
The Indonesian Journal of Accounting Research Vol 26, No 2 (2023): IJAR May - August 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.687

Abstract

This paper is prompted by the lack of relevant studies on the implication of dangerous infections of contagious diseases caused by Coronaviruses in firms in Indonesia. Therefore, the purpose of this study is to examine the effect of the severity of Covid-19 infection on the market value of firms. Research of the Covid-19 severity on firm market value is presented in this study based on quarterly information of Indonesian listed firms. By employing a generalized least squares approach, the study concluded that the severity of Covid-19 has resulted in a significant decline in the market value of firms in Indonesia. Further findings regarding cash holdings suggest that substantial cash reserves can mitigate the adverse effects of Covid-19 by acting as a cushion to absorb shocks. The outcomes of this research complement the prevailing literature on Covid-19 and the market value of firms and provide considerations for both theoretical and practical applications.
Co-Authors Indah Sari Pangestu Lia Ameliyah