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All Journal SINERGI: Jurnal Ilmiah Ilmu Manajemen IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Terapan Manajemen dan Bisnis International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Indonesian Journal of Advanced Research (IJAR)
Noviansyah Rizal
STIE Widya Gama Lumajang
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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FINANCIAL ENGINEERING OR ETHICAL DILEMMA, LITERATURE REVIEW ON PROFIT MANAGEMENT Ismiantika; Rizal, Noviansyah; Heni; Rahmawati, Febriane Devi
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 5 No. 1 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v5i1.175

Abstract

Earnings management can also directly impact the quality of financial information presented in reports. Inappropriate accounting policy choices or unreasonable adjustments can affect fundamental analysis by investors and financial analysts. The objective of this research is to determine how financial engineering practices contribute to the formulation and implementation of earnings management policies in a company's financial reports, and what their impact is on the reliability of financial information presented to stakeholders. The research also aims to understand the ethical dilemmas associated with financial engineering practices and earnings management as reflected in the literature review. In the literature review structure of this study, a systematic approach is applied to conduct a literature review. The literature selection process begins with determining keywords relevant to the research scope, including terms such as "financial engineering," "ethical dilemmas," "earnings management," and other related concepts. The findings of this research indicate various financial engineering strategies, such as debt restructuring, accounting manipulation, and the use of complex financial instruments, demonstrating companies' creativity in managing their financial aspects. However, this complexity and creativity also pose challenges in interpreting financial reports, raising questions about transparency and corporate accountability. Keywords: financial engineering, earnings management, literature review.
The Impact of Firm Size and Leverage on Profit Quality: An Empirical Review of Family Ownership Rizal, Noviansyah; Chandrarin, Grahita; Assih, Prihat
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9969

Abstract

This research aims to analyze the influence of firm size and leverage on earnings quality and the moderation of family ownership on the influence of leverage and firm size on earnings quality. The research population includes all manufacturing companies listed on the Indonesia Stock Exchange for 2019-2022. The sampling technique uses purposive sampling, so the sample must meet the specified criteria to represent the population. Thus, the number of samples in the research was 664 companies. The data analysis method uses descriptive and Moderated Regression Analysis (MRA). The research results show that firm size positively affects earnings quality, leverage does not affect earnings quality, and family ownership proves a positive interaction between firm size and earnings quality. Family ownership positively interacts leverage with earnings quality, meaning that leverage in family-controlled companies can encourage management to carry out discretionary accruals. This research contributes positively to companies by providing information about the factors that influence earnings quality, gaining knowledge about quality earnings through the influence of firm size and leverage, and highlighting the moderating potential of family ownership in this context. The practical implications can help company stakeholders optimize earnings management policies and strategies.
Co-Authors Abu Amar Abu Amar Ahyuni, Putri Khumairotul Anisa' Wildah Fajariah Bagus, Muhammad Deni Juliasari, Deni Desi Lastianti, Siwidyah Ekamarinda, Een Yulaika Emmy Ermawati Fajariah, Anisa' Wildah Grahita Chandrarin Hardi Supeno Hardi Supeno Heni Heny, Heny Ismiantika mimin yatminiwati Muchamad Taufiq Muchamad Taufiq Muhaimin Dimyati Muhammad Bagus Muhammad Dimyati Prihat Assih Putri Khumairotul Ahyuni Rahmawati, Febriane Devi Ratna Wijayanti Daniar Paramita Riza Bahtiar Sulistyan Siwidyah Desi Lastianti Yatminiwati, Mimin Yusuf Wibisono Yusuf Wibisono