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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI
Isna Putri Rahmawati
UNS
Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Kecakapan Manajerial, Good Corporate Governance Dan Book Tax Differences Terhadap Kualitas Laba Perbankan Di Indonesia Ando Suryo Wicaksono; Isna Putri Rahmawati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 2 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The purpose of this research was to find out relationship between managerial ability, good corporate governance and book tax differences with earnings quality on of conventional banking industry. Samples were selected by purposive sampling using criteria conventional banks which listing in Indonesia Stock Exchange during 2014-2017. This research showed that GCG had positive signifficant effect on earnings quality, while managerial ability and book tax differences had no signifficant effect on earnings quality. This research analyzed firm size as control variabel, which showed negative effect on earnings quality.
Pengaruh CEO Overconfidence Terhadap Manajemen Laba Riil Dengan Kualitas Audit Sebagai Pemoderasi (Studi Pada Sub Sektor Industri Dasar Dan Kimia Tahun 2015-2018) Isna Putri Rahmawati; Clara Nurcahyani
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 8 No 2 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The purpose of this study is to test empirically the effect of CEO overconfidence to real earning management with audit quality as a moderating factor. The sample of this study are basic industrial and chemical sub sector in Indonesia which listing in BEI with a four year period of 2015-2018 totaling 127 observations. This study used multiple linear regression analysis. The test results states that CEO overconfidence does have affect real earning management. While audit quality is proven to weaken the relationship between CEO overconfidence and real earning management. The control variables used in this study are size and free cash flow. The result of the study indicate that size has no effect and free cash flow has effect on real earning management in basic industrial and chemical sub sector.
THE EFFECT OF TOP EXECUTIVES' EXPERTISE AND BUSYNESS ON EARNINGS MANAGEMENT OF PROPERTY, REAL ESTATE, WHOLESALE, AND RETAIL TRADE COMPANIES IN INDONESIA Isna Putri Rahmawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.39771

Abstract

This study aims to empirically prove the effect of top executives' characteristics toward earnings management in the sub-sector of property, real estate, wholesale, and retail trade companies listed on the IDX from 2018 to 2019. The top executives' characteristics are proxied by their expertise and busyness measured by accounting and financial formal educational background the as well as interlocking directorship. The absolute value of discretionary accruals was used to measure the earnings management. Meanwhile, 220 observations were obtained through a purposive sampling technique. The results showed that top executive expertise is negatively related to earnings management. The control variables, company size, and family ownership negatively affected earnings management; however, audit quality has no significant relationship.
Co-Authors Ando Suryo Wicaksono Clara Nurcahyani