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Tatang A. Gumanti
Fakultas Ekonomi Universitas Jember
Economics, Econometrics & Finance

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Earnings Management antar Industri dan Faktor-Faktor Pembatasnya pada Perusahaan Publik di Bursa Efek Indonesia Tatang A. Gumanti; Marmono Singgih
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i2.49

Abstract

The purposes of this study are twofold, first, it examines differences in the level of earnings management at industrial level. Secondly, it examines the factors affecting earnings management of companies in the manufacturing sector listed at the Jakarta Stock Exchange. A sample of 109 companies with financial years of 2001 and 2002 were examined. Earnings management is proxied using discretionary accruals standardized by firm’s total assets. Leverage, company size, assets growth, sales change, and profitability were regressed over discretionary accruals. The findings reveal that there is no significant difference in the level of discretionary accruals among industry examined. Sales change and profitability both have positive and significant effect on discretionary accruals.
Siklus Kehidupan Perusahaan dan Kaitannya dengan Investment Opportunity Set, Risiko, dan Kinerja Finansial Tatang A. Gumanti; Novi Puspitasari
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v8i2.80

Abstract

This study examined the effect of firms’ financial performance that include dividend yield, leverage, profitability, and systematic risk on the investment opprotunity set (IOS) measured using market to book value of assets ratio on each of the firm’s life cycle. A sample of 171 firms meeting the selection criteria covering a five-year period from 1999-2003 was examined. The regression analysis was used to test the hypothesis that the examined variables affect the level of IOS in each of the firm’s life cycle. The findings indicated that on the inital expansion stage, dividend yield was found to have negative effect on IOS, profitability and systematic risk had positive effect. On the final expansion stage, three variables namely leverage, profitability, and systematic risk all had positive effect on IOS. For mature stage, thwo variables, leverage and profitability were found to have significant effect. Whilst, for decline stage, only leverage was found to have significant effect. Overall, this study suggested that the life cycle stage affect the decisions of management in their investment strategies.
Co-Authors Marmono Singgih Novi Puspitasari