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Suswadi
Universitas Tunas Pembangunan Surakarta (UTP)
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Social Sciences Other

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Journal : Golden Ratio of Finance Management

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Earnings Quality and Economic Narratives: Insights into Corporate Truth-Making from CFOs and Financial Standard Setters Warsina, W.; Suswadi, S.; Budiana Kurniawati, Susilaningtyas; Dwanita Widodo, Zandra
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.873

Abstract

This study investigates the perceptions of Chief Financial Officers (CFOs) in Indonesian companies regarding earnings quality and the factors influencing their reporting decisions. It aims to explore the implications of these perceptions for stakeholders, including investors and standard setters. Employing qualitative methodologies, the research collects data through in-depth interviews and surveys administered to CFOs across various sectors in Indonesia. The study examines the relationship between earnings quality and institutional ownership, credit ratings, and the professional backgrounds of CFOs. The findings reveal that nearly 95% of CFOs perceive earnings as critical for investors in valuing companies, with a strong emphasis on sustainability and the absence of one-time items as key attributes of high-quality earnings. Additionally, a significant correlation exists between institutional ownership and earnings quality, while CFOs with public accounting backgrounds report higher perceptions of earnings quality compared to their counterparts. The study highlights that firms with higher credit ratings tend to demonstrate greater earnings quality. The results underscore the importance of transparent and reliable financial reporting practices for CFOs, suggesting a need for improved accounting standards that address the complexities of earnings quality. Investors are encouraged to consider the sustainability of earnings when making investment decisions. This research contributes to the understanding of earnings quality in emerging markets, specifically within the context of Indonesian corporate governance. It bridges the gap between academic theories and practical insights from financial executives, offering valuable implications for future research and policy development.
Earnings Quality and Economic Narratives: Insights into Corporate Truth-Making from CFOs and Financial Standard Setters Warsina, W.; Suswadi, S.; Budiana Kurniawati, Susilaningtyas; Dwanita Widodo, Zandra
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.873

Abstract

This study investigates the perceptions of Chief Financial Officers (CFOs) in Indonesian companies regarding earnings quality and the factors influencing their reporting decisions. It aims to explore the implications of these perceptions for stakeholders, including investors and standard setters. Employing qualitative methodologies, the research collects data through in-depth interviews and surveys administered to CFOs across various sectors in Indonesia. The study examines the relationship between earnings quality and institutional ownership, credit ratings, and the professional backgrounds of CFOs. The findings reveal that nearly 95% of CFOs perceive earnings as critical for investors in valuing companies, with a strong emphasis on sustainability and the absence of one-time items as key attributes of high-quality earnings. Additionally, a significant correlation exists between institutional ownership and earnings quality, while CFOs with public accounting backgrounds report higher perceptions of earnings quality compared to their counterparts. The study highlights that firms with higher credit ratings tend to demonstrate greater earnings quality. The results underscore the importance of transparent and reliable financial reporting practices for CFOs, suggesting a need for improved accounting standards that address the complexities of earnings quality. Investors are encouraged to consider the sustainability of earnings when making investment decisions. This research contributes to the understanding of earnings quality in emerging markets, specifically within the context of Indonesian corporate governance. It bridges the gap between academic theories and practical insights from financial executives, offering valuable implications for future research and policy development.
Co-Authors A. Peni Aan Budi Santoso Abdul jalil Achmad Fatchul Aziez AF Aziez AF Aziez Agung Prasetyo Agung Prasetyo Agung Prasetyo Agung Prasetyo Agung Riyanto Agus Budiyono Agustina Tri Suryaningsih Akrom, Akrom Andi Walela Anggraini, Selvia Putri Annida Fidiena Aprilia Yuanita Anwaristi Arbianti ARDIANSYAH ARDIANSYAH Arganata Yuda Prastya Yuana Aryani, Alina Dian ATIK NUR FARIDA Damayanti, Adhisty Puri Daryanti David Bagas Riyanto Dewi Gesang Nurlarasati Dewi Rahmawati Intan Permatasari Dewi Wulan Sari Diego Hermacho Dwanita Widodo, Zandra DWI SURYANTO Dwi Susilo Utami Dwi Wahyuni D` Kartikasari Eka Aprilliyanti Elviandri, Elviandri Endang Suprapti Erni Widarti Fadhilah, Muhamad Nur Faustina Yuniastuti Faustina Yuniastuti Fidiena, Annida Handayani Handayani HARTOYO, EKO Haryuni Heriyanto Heriyanto Heriyanto Heriyanto Holyness Nurdin Singadimedja Ismail Aji Eko Cahyono Jalu Ariowibowo Jayawarsa, A.A. Ketut K Prasetyowati K. Prasetyowati K. Prasetyowati KHARISMA A.E.S KUSRIANI PRASETYAWATI Kusriani Prasetyowati Kusriani Prasetyowati Kusriani Prasetyowati Kusriani Prasetyowati Kusriani Prasetyowati KUSRIANI PRASETYOWQATI Latif Mahmudi, Wildana Lutfi Septi Mardiyanti M.Th Handayani M.Th. Handayani Mahananto Majasto Majasto Majasto Moh. Erkamim MTH HANDAYANI Muhammad Nurcholis Alhadi Muhammad Zidni Subarkah Mustaqim Mutiarra Ridyo Arum Nadian Nur Aulia Nadian Nur Aulia Ninda Beny Asfuri Norbertus Citra Irawan Nur Fauzi Permatasari, Dewi Rahmawati Intan Pratiwi Rahayuningsih Puri Damayanti, Adhisty R Soelistijono R.K. Ramadhani Rahmat Catur Haryadi Rahmat Catur Haryadi Rahmawati Intan Permatasari, Dewi Raniasari Bimanti Esthi Ratih Dwi Kartikasari Ratih Dwi Kartikasari Riza, Wahyu Friyonanda ROHMAWAN HENDRIASTO S Sutarno S. SUTARNO Sahrifudin, Muhammad Angga Samuel Randamuluk Sapto Priyadi Sari, Y.E. Sekarani, Fadhilla Setie Harieni Shuwaifi, Ahmad Supartini Supartini Susilaningtyas Budiana Kurniawati sutarno Sutarno Sutarno R Sutarno Sutarno Sutarno Sutarno Suyanti T. Nurrokhim Tamalia Azzahra Wahyuningtyas Tanjung Kusumaningrum Teguh Supriyadi Teguh Supriyadi Tyas Soemarah K.D Tyas SOEMARAH KURNIA DEWI Tyas Soemarah Kurnia Dewi Utami, Rosita Tri Vynysha Maretha Enjellhyna Slamet Riyadi Warsina, W. Wiwik Handayani Wiyono Yulianingrum, Aullia Vivi Yuniastuti, Faustina Zahrul Yunus