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Journal : JAM : Jurnal Aplikasi Manajemen

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DEBT RATIO, RETURN ON ASSET, FIRM SIZE AND EARNINGS MANAGEMENT: AGE MODERATION Soesetio, Yuli; Subagyo, Subagyo; Istanti, Lulu Nurul; Zen, Fadia
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.05

Abstract

Earnings management still become a phenomenon both in Indonesia and abroad. Many cases of earnings management practices have occurred and the company's amount of leverage is one of the drivers of earnings management practices. This research aims to examine and describe the relationship between various debt policy, profitability, and company size on earning management moderated by firm age. The selected samples were 102 companies listed on the Indonesia Stock Exchange (IDX) in 2010-2018. The independent variables in this study include DER, bank debt, short-term debt and long-term debt, age, and company size. Earnings management as the dependent variable in this study uses the Modified Jones Model. The results of the regression equation analysis show that all debt policy proxies consistently have a negative and significant effect on earnings management. Furthermore, the company's experience as a proxy for firm age strengthens the relationship between debt policy and earnings management practices. More interestingly, specifically among the three debt policies, bank debt is the policy that is most able to represent the influence on earnings management practices. This indicates that the most effective monitoring of earnings management practices comes from banking institutions. Overall, the profit information shown in financial statements is the product of earnings management, so the level of quality of financial reports is deserving of close inspection and prudence when making decisions based simply on profit information.
Co-Authors Abdurachman Abdurachman Achmad Murdiono Achmad Slamet Adirinekso, Gidion Afwan Hariri Agus Sabdono Agus Triyanto Agus Wahyudin Ahmad Fudholi Ahmad, Nasarudin Ali Djunaedi Aliami, Sri Amanah, Roudhotul Amin Yusuf Anas, M. Andi Basuki, Andi Andi Rahadiyan Wijaya, Andi Rahadiyan Andi Suhardiyanto Andi.R. Wijaya Anggrelanggi, Arsy Ari Gunawan Arifin, Muhammad Subhan Arifudin Idrus Asmarani, Kartika Assa, Adrie Frans Bambang Ekanara Bambang Siswanto Bayu Kristanto, Septian Burhanudin, Moch Arif Burhanudin, Moch Arif Buyung Adi Dharma Catyaningsih, Riyatmi Damayanti, Elok Deni Iskandar Dewajani, Heny Dian Tri Kusumawati, Ois Dian Tri Kusumawati, Ois Diana Frederica Djohar Maknun Donatus Hendra Amijaya Dwi Budi Santoso Dwi Wulandari Efendi, Adhan Eka Desy Purnama Erma Kumala Sari Ermawan Susanto Eva Banowati Fadia Zen Faisol Faisol Farid Imam Nurhadi Filianti, Filianti Fitraini Fitraini GESTY ERNESTIVITA Hadi Soejoko, Dodi Kusuma Hadwi Prihatanta Hakimah, Ema Hamdan Tri Atmaja Handayani, Sri Hariyono Hariyono Herni Kurniawati Hery Purnomo Hery Purnomo Irwadi, Irfiansyah Iskandar, Victor Lamberto Iwan Harsono Jayusman Jayusman Juhadi Juhadi Komarudin, Udin Kusman, Kusman Kusumaningtyas, Nisa Lulu Nurul Istanti Lusiani, Cucuk Evi Madziatul Churiyah Margono Margono Martien Herna Susanti Martin, Tomas Marcelino A. Martitah Martitah Mat Said, Dalila Miswanto Miswanto Mochamad Muchson Mohamad Anis, Mohamad Muntari, Witi Muntari Muntari, Witi Muntari Nadapdap, Gindo Natalia Natalia Nirmala, Annisa Najla Noferiman Zai, Petrus Noorden, Zulkarnain Ahmad Novie Susanto Nugroho , Jatmiko Wahyu Nurul Ainna, Nurul Oktavia Oktavia Poniran Yudho Leksono Prakoso, Habib Ramdhan Prayitno Prayitno Priyanto, Agustinus Sugeng Priyono Priyono Putri Nur Fitria, Putri Nur Putri, Cinthya Ruhanto Putut Har Riyadi Rajani, Ahmad Ramadhanti, Ramadhanti Ratih Setyaningrum Ravik Karsidi Retno Indriartiningtias Riswandi, D.Iwan Riwayatiningsih, Rika Romadhon Romadhon Rr. Forijati -, Rr. Forijati S.Pd. M Kes I Ketut Sudiana . Safitri, Anissa Fauzijah Rizky Safitri, Anissa Fauzijah Rizky Sakdiyyah, Dewi Ayu Samidjo Samidjo, Samidjo Saputra, Tri Adi Septian Bayu Kristanto Sigit Purnomo Sismadiyanto Sismadiyanto Sri Rulianah, Sri Sudiami, Dinok Sugiono Sugiono Suparmin Suparmin Susanta, Putu Adi Susetyo , Eko Suwito Eko Pramono Syafruddin, Afis Baghiz Teguh Supriyanto Tengku Riza Zarzani N Tinton Dwi Atmaja TIWI NURJANNATI UTAMI Totok Sumaryanto, Totok Tri Yuliani, Tri Tsabit Azinar Ahmad Ulfah Amalia Wasino Wasino Widyatmoko, Ardi Wijaya, Dani Rizky Wulandari, Putu Irma yogi prasetyo Yuli Agustina, Yuli Yuli Soesetio Yulia Devi Ristanti, Yulia Devi Zakia, Norma