Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Riset Akuntansi dan Keuangan Indonesia Journal of Law and Bibliometrics Studies Open Access DRIVERset
Ari Kuncara Widagdo
Sebelas Maret University
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PERPLEXITY IN ACCOUNTING CONSERVATISM: A CRITICAL REVIEW Fuad Hudaya Fatchan; Ari Kuncara Widagdo
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13824

Abstract

This paper aims to provide an overview of the literature regarding the definition of accounting conservatism, review literature evidence on the interpretation and role of accounting conservatism and determine the factors that influence conservatism at the company level and the country level. This study shows that the debate about accounting conservatism is largely driven by confusion about the definition and interpretation of conservatism. It is important for researchers to distinguish between the two types of conservatism and to adopt appropriate measures and theories in future research.
Mapping the Research Landscape of Factors Affecting Earnings Management: A Bibliometric Study Indrian Supheni; Sri Murni; Ari Kuncara Widagdo; Rahmawati Rahmawati; Eko Arief Sudaryono
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.216

Abstract

Objective: Earnings management is a practice that remains a subject of debate in accounting because it can be viewed as a financial performance management strategy or as an action that may mislead stakeholders. This study aims to identify and synthesize factors influencing earnings management practices based on published research findings. Method: A Systematic Literature Review (SLR) was used, with planning, conducting, and reporting stages. Data were obtained through a search for articles using the keyword "earnings management" in the databases Google Scholar, Elsevier, Emerald, Open Knowledge Maps, and ResearchGate during the period 2020–2024. Of the 713 articles found, 17 met the inclusion criteria and were subjected to further analysis. Results: The research results show that nine main factors influence earnings management: board of commissioners, leverage, dividend payments, profitability, company size, liquidity, good corporate governance, company age, and sales growth. Furthermore, most of the research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. Novelty: The findings also indicate a variation in research results regarding the influence of each factor on earnings management practices. The novelty of this research lies in presenting a comprehensive synthesis of the factors influencing earnings management and mapping research trends, which can serve as a basis for developing research agendas and decision-making in the fields of accounting and corporate governance.
Mapping the Research Landscape of Factors Affecting Earnings Management: A Bibliometric Study Indrian Supheni; Sri Murni; Ari Kuncara Widagdo; Rahmawati Rahmawati; Eko Arief Sudaryono
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.216

Abstract

Objective: Earnings management is a practice that remains a subject of debate in accounting because it can be viewed as a financial performance management strategy or as an action that may mislead stakeholders. This study aims to identify and synthesize factors influencing earnings management practices based on published research findings. Method: A Systematic Literature Review (SLR) was used, with planning, conducting, and reporting stages. Data were obtained through a search for articles using the keyword "earnings management" in the databases Google Scholar, Elsevier, Emerald, Open Knowledge Maps, and ResearchGate during the period 2020–2024. Of the 713 articles found, 17 met the inclusion criteria and were subjected to further analysis. Results: The research results show that nine main factors influence earnings management: board of commissioners, leverage, dividend payments, profitability, company size, liquidity, good corporate governance, company age, and sales growth. Furthermore, most of the research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. Novelty: The findings also indicate a variation in research results regarding the influence of each factor on earnings management practices. The novelty of this research lies in presenting a comprehensive synthesis of the factors influencing earnings management and mapping research trends, which can serve as a basis for developing research agendas and decision-making in the fields of accounting and corporate governance.
Co-Authors Eko Arief Sudaryono Fatchan, Fuad Hudaya Indrian Supheni Rahmawati Rahmawati Sri Murni