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All Journal Jurnal Keuangan dan Perbankan Accounting Analysis Journal Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi dan Bisnis Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Manajemen Perbendaharaan JAMER Indonesian Journal of Sustainability Accounting and Management
Ari Kuncara Widagdo
Department Of Accounting, Faculty Of Economics And Business, Universitas Sebelas Maret Jl. Ir Sutami No. 36-A Surakarta, 57126
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Value Relevance of Earnings and Book Value: Impact of Earnings Management and Family-Owned Firms Ratnaningrum Ratnaningrum; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.465

Abstract

The purpose of this study is to investigate whether family-owned firms and earnings management as a result of financial distress affect the value relevance of earnings and book value. The study is based on companies listed on the Indonesia Stock Exchange (IDX). An unbalanced panel dataset of 592 firms trading in the IDX from 2012 to 2017 was used to test the price model. Results reveal that owing to high financial distress, earnings management through an income-increasing strategy was opportunistically conducted. Moreover, earnings management (as opposed to financial transparency, which is a principle of sustainability) decreases the value relevance of earnings. Due to high financial distress, there is a trade-off between the value of earnings and relevance of book value in the presence of earnings management. Further, results demonstrate that the value relevance of earnings in family-owned firms is higher than in nonfamily-owned firms in Indonesia. It indicates that earnings management due to high financial distress contributes to the alignment effect on family firms.
Investment, Funding Decisions, Firm Value with Corporate Governance as Variable Moderation in Indonesia Stock Exchange Djuminah Djuminah; Rahmawati Rahmawati; Ari Kuncara Widagdo; Sri Hartoko; Setianingtyas Honggowati; Siti Nurlaela; Kiswanto Kiswanto
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.71005

Abstract

Purpose : This study aims to examine the effect of investment decisions and funding decisions on company value with good corporate governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange and included in the CGPI rating for the period 2017 -2021. The sampling technique was used for 5 years. Method : The sample for this research was purposive sampling with a total sample of 17 state-owned and non-state-owned mining companies. Analysis technique research model using Moderated Regression Analysis (MRA). Findings : The research results show that investment decisions affect firm value. Investment decisions moderated by corporate governance have a positive effect on firm value, while funding decisions moderated by corporate governance have a negative effect on firm value. Novelty: The presence of corporate governance as a moderating variable on the influence of investment decisions and funding decisions on firm value Keywords: Investment Decisions; Funding; Firm Value; Corporate Governance
Co-Authors Agus Widodo Antonius Singgih Setiawan Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Doddy Setiawan Edy Nasrudin Kiswanto Kiswanto Moh. Ubaidillah Mohammad Badrul Munir Muhammad Ismail Muthmainah Muthmainah Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Ratna Dewi Tjendani Ratnaningrum, Ratnaningrum Setianingtyas Honggowati Siti Nurlaela Sri Hartoko Widodo, Nova Maulud Yenni Vera Fibriyanti