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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Manajemen Bisnis Syariah Jurnal Akuntansi dan Sistem Teknologi Informasi Infestasi Global Review of Islamic Economics and Business AKUNTANSI DEWANTARA Jurnal Akuntansi Perisai : Islamic Banking and Finance Journal Akuntabel : Jurnal Ekonomi dan Keuangan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Community Development Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of Community Development Proceedings of The International Conference on Social and Islamic Studies As-Sidanah : Jurnal Pengabdian Masyarakat Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Jurnal Abdimas Indonesia Jurnal RAK (Riset Akuntansi Keuangan) Advokasi Hukum & Demokrasi Mount Hope Global Economic Journal IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Siti Rokhaniyah
Universitas Tidar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENGARUH MANAJEMEN LABA TERHADAP KEPUTUSAN INVESTASI DENGAN KOMPENSASI BERBASIS EKUITAS SEBAGAI VARIABEL PEMODERASI Siti Rokhaniyah
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Earnings management were positively related to investment decisions. When earnings were overstated, there will be over-invest in property, plant, and equipment, so it can be said that earnings management will lead to direct cost to the investor in the form of inefficient investments decisions (McNichols dan Stubben 2008). The efficiency of investment decision can be enhanced by equity-based compensation (Xian, Chen, and Moldousupova 2011). Granting an equity-based compensation may increase loyalty of the manager, because by this mechanism, manager is part of the owner of the company. So, the investment decisions will be more efficient. Another case if managers are only as an executive without any ownership percentage of the company, they will be more likely to pursue a bonus (agency conflict). This study examined the role of equity-based compensation on the relationship between earnings management to investment decisions. Investment decisions were computed by adding the current period investment, earnings management were proxied by discretionary accruals, and equity-based compensations were measured by the ratio of stock options to total compensations. Equity-based compensation is expected to minimize the inefficient investments decisions as a result of earnings management. With opportunistic earnings management assumption, the presumption was proved by regression analysis that conducted on manufacturing firms in the United States on 2009-2012. Therefore, by 95 percent level of confidence, the findings of this study support previous studies which stated that earnings management were positively related to investment decisions. In addition, there are interaction effects of earnings management and equity-based compensations on the association betwen earnings management on investment decisions. Thus, equity-based compensation can reduce the inefficient investments as a result of earnings management. Keywords: investment decisions, earnings management, equity-based compensations
Co-Authors 'Aini, Saras Shinta Qurrota Afif, Naufal Agita, Sherindea Permata Alex Johanes Simamora Andi Mardian Anisah, Rizka Luthvia Anisyawati, Anisyawati Aosiliana, Putri Arkin Haris Astutik, Erni Puji Chaidir Iswanaji Desi Permatasari Emma Dwi Ratnasari Endang Kartini Panggiarti Fahadha, Rizqa Ula Fardila Intan Rahmasari Febriyanti, Siti Fenny Dwi Meilani Hamdani, Rifki Ikhwan , Khairul Indri Pujiastuti Irnawati, Risa Izzati, Fifi Sufaira Joko Roby Prasetyo Kurniawan, Ferdi Rahmat Lila Pangestu Hadiningrum Luthfiana Zahriani Mabruri, Muhammad Manurung, Herlina Muh Rudi Nugroho Muhamad Wahyudi, Muhamad Mukaromah, Fili Nibras Anny Khabibah Nilasari, Ayunda Putri Ning Karnawijaya Ning Karnawijaya Ning Karnawijaya Ning Karnawijaya Ning Karnawijaya Nugraheni, Agustina Prativi RATNA SETYANINGSIH Retnosari Retnosari, Retnosari Saras Shinta Qurrota ‘Aini Sasviranti, Aprilya Retno Sinta Sinta Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Sitoresmi, Mumpuni Wahyudiarti Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Tyasningwuri, Elisabeth Meidiana Wahyudi , Muhamad Zaidah Nur Rosidah Ziauddin Shachedina Al Farudha