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All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam E-JURNAL AKUNTANSI
Yudi Santara Setyapurnama
Politeknik Yayasan Keluarga Pahlawan Negara, Indonesia
Religion Economics, Econometrics & Finance

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Earnings management, corporate social responsibility and corporate governance in Indonesian banking industry Supardi Supardi; Yudi Santara Setyapurnama
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 5 No 1 (2020): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.5.1.2020.35-44

Abstract

Abstract This paper describes the research which investigates the moderating effect of corporate governance (CG) on the relationship of earnings management (EM) practices and corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. EM used in this study is the different between discretionary realized security gain or loss and discretionary loan loss provition. Data is obtained by purposive sampling process with a total sample of 138 out of 46 banking sector companies. The results showed that EM had not effect on CSR and audit committee has a negative effect on CSR, but independent commissioner does not affect CSR if tested together with EM.
Praktik Real Earning Management, Corporate Governance dan Nilai Perusahaan: Bukti Pada Industri Manufaktur di Indonesia Supardi Supardi; Sidiq Ashari; Yudi Santara Setyapurnama; Djasmanuddin Djasmanuddin
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p02

Abstract

This study aims to examine the effect of real earnings management on firm value with corporate governance as a moderating variable. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the fiscal year ending December 31, 2015 to 2019. The data collection technique is purposive sampling and comes from secondary data both from the IDX and from the website of each company. The research hypotheses were tested using regression analysis. The results of the study prove that corporate governance can weaken the relationship between real earnings management and firm value. Meanwhile, the direct influence of earnings management on firm value was not found to have a negative relationship, but the results were positive. This research is expected to contribute to the development of theories related to earnings management behavior and corporate governance practices, namely agency theory. Other contributions can be used as input for investors in assessing the company, especially those related to the transparency of the company's financial reporting. Keywords: Abnormal Cash Flow From Operations; Corporate Governance; Firm Value; Agency Theory.
Co-Authors A.M. Vianey Norpratiwi Asmara, Eka Noor Djasmanuddin Djasmanuddin Herbowo, H Sidiq Ashari Supardi Supardi Supardi Supardi