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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Value Added : Majalah Ekonomi dan Bisnis Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal Proaksi Reviu Akuntansi dan Bisnis Indonesia ASSET: Jurnal Manajemen dan Bisnis Abdimasku : Jurnal Pengabdian Masyarakat Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna Jurnal Akuntansi dan Governance Sustainable : Jurnal Akuntansi Review of Applied Accounting Research Journal of Public Accounting (JPA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Nurcahyono Nurcahyono
Universitas Muhammadiyah Semarang
Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Proaksi

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Earnings Management as an Finance Strategy for Company Image Nurcahyono Nurcahyono; Andwiani Sinarasri
Jurnal Proaksi Vol. 10 No. 3 (2023): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i3.4476

Abstract

Earnings management is a management action performed when a company is experiencing financial distress and during an IPO. Earnings management is carried out so that financial reports always appear to have a positive trend and good prospects. This study aims to empirically examine the various factors that influence earnings management actions by management. This research focuses on financial sector companies listed on the IDX from 2018 to 2022. The sampling method used is purposive sampling with 90 companies and 450 units of analysis (five years). The selected data analysis to test the research hypothesis is multiple linear regression. The research results show that tax planning can be an early warning of earnings management. Audit quality has a positive effect on earnings management. Accounting conservatism and CSR disclosure by the company is a signal that the company does not practice earnings management. Deferred tax expense and institutional ownership variables cannot be used as predictors for detecting earnings management.
Co-Authors Agus Suyanto Alwiyah Alwiyah Andwiani Sinarasri Arif Setiawan Ayu Noviani Hanum Ayu Noviani Hanum Bambang Minarso, Bambang Bana Ahmad Gautama Diva Ivana erma handarsari Fatmasari Sukesti Hardiwinoto Hardiwinoto Helen Imelda Caroline Ida Kristiana Intan Pratiwi Janie, Dyah N. A. Lany Christanty Luluk Muhimatul Ifada Nafisa Ischabita Nunung Ghoniyah Nur Khatik Nur Zakiya Anjany Pullah Nurrahman Nurrahman Olvina Nur Anisa Putri Adelia R Ery Wibowo A R Ery WIbowo Agung R Ery Wibowo Santoso R. Ery Wibowo A.S R.Ery Wibowo A.S Setia Iriyanto Siti Aminah Siti Noviati Uswatun Khasanah Stalis Norma Ethica Sukowiyono Sukowiyono Wawan Sadtyo Nugroho Wikanastri Hersoelistyorini Yesica Videsia Zezen Evia