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Cahyo Indraswono, Cahyo
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PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA Indraswono, Cahyo
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Jurnal Akuntansi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of the research are to find out empirical evidence about the effect of institutional ownership structure, firm size and legal origin on earnings management by companies Asia listed in New York Stock Exchange (NYSE). The role of earnings in compensation contracts and performance appraisal may be driving the emergence of earnings management. Measures of earnings management can be minimized by monitoring the management using the proportion of institutional ownership in the company. The complexity of the business and reputation of the company can raise the size of the company as part of the increasing influence of information asymmetry and earnings management. For companies listed on foreign stock markets, the legal system of the country of origin (legal origin) might impact on earnings management of the company.Companies in countries with civil law legal origin have higher earnings management than firms in countries with common law legal origin. Earnings management is measured using the modified Jones model of discretionary accruals as a proxy for earnings management. This study use 50 companies Asia listed in NYSE as sample, during the 2009-2011 year period of observation. Statistical test using multiple regression. This study obtained evidence that institutional ownership structure and firm size significantly negative effect on earnings management. While legal origin did not affect effect on earnings management of the company. This happens because the NYSE stock market is in a country with strong investor protection so that the legal origins of the Asia companies do not affect earnings management action.
Pengaruh Struktur Kepemilikan Perusahaan Cross Listed Terhadap Discretionary Accruals Manajemen Laba Model Jones Modifikasi Dengan Legal Sistem Sebagai Variabel Pemoderasi Indraswono, Cahyo
Modus Journals Vol 28, No 1 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i1.670

Abstract

Abstrak  Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh struktur kepemilikan pada perusahaan cross listed terhadap discretionary accrual manajemen laba model Jones modifikasi dengan legal sistem sebagai variabel pemoderasi dalam hubungan antara struktur kepemilikan perusahaan cross listed dan discretionary accrual manajemen laba. Penelitian ini dilakukan dengan mengggunakan sampel lima puluh perusahaan Asia yang terdaftar di New York Stock Exchange (NYSE) pada tahun 2011-2013. Salah satu indikator penilaian kinerja perusahaan adalah besarnya kompensasi yang diterima oleh manajer, hal ini menjadi motivasi tindakan manajemen laba. Tindakan manajemen laba dapat diminimalisasi dengan cara memonitor pihak manajemen dengan menggunakan proporsi kepemilikan oleh pihak luar di dalam perusahaan. Bagi perusahaan yang terdaftar di pasar modal asing (cross listed), legal sistem suatu negara diduga mampu memperkuat pengaruh struktur kepemilikan perusahaan terhadap tindakan manajemen laba karena negara dengan legal sistem yang baik mampu memperkecil kemungkinan tindakan manajemen laba. Manajemen laba diukur menggunakan model Jones yang dimodifikasi dengan discretionary accruals sebagai proksi dari manajemen laba.Alat uji statistik yang digunakan dalam penelitian ini adalah multiple regression. Penelitian ini memperoleh bukti bahwa struktur kepemilikan institusional perusahaan cross listed memiliki pengaruh negatif yang signifikan terhadap discretionary accruals manajemen laba, sedangkan legal sistem tidak mampu memoderasi pengaruh struktur kepemilikan perusahaan cross listed terhadap discretionary accruals manajemen laba yang dilakukan perusahaan. Hal ini terjadi karena pasar modal NYSE berada di negara dengan proteksi investor yang kuat sehingga legal sistem perusahaan Asia tersebut tidak mampu memperkuat pengaruh struktur kepemilikan terhadap tindakan manajemen laba. Kata kunci: Struktur Kepemilikan Perusahaan Cross Listed, Legal Sistem, Discretionary Accruals Manajemen Laba dan Model Jones Modifikasi.  Abstract This study aimed to get empirical evidence about the influence of ownership structure cross listed company on earnings management with the legal system as a moderating variable in the relationship between ownership structure cross listed company and discretionary accruals earnings management model Jones Modified. This research was carried out by using a sample of fifty Asian companies listed on the New York Stock Exchange (NYSE) in 2011-2013. One indicator of corporate performance assessment is the amount of compensation received by the manager, where this can be the motivation of earnings management action. Earnings management measures can be minimized by monitoring the management by using the proportion of ownership by outsiders in the company. For companies listed on foreign capital markets, the legal system of a country believed to be able to strengthen the company's ownership structure influence on earnings management measures for countries with good legal system is able to minimize the likelihood of earnings management action. Earnings management is measured using the modified Jones models with discretionary accruals as a proxy for earnings management. Statistical test equipment used in this research is multiple regression. This study obtained evidence that the structure of institutional ownership cross listed company has a significant negative effect on discretionary accruals earnings management, while the legal system is not able to moderate the influence of ownership structure cross listed company on discretionary accruals earnings management of the company. This occurs because the NYSE stock market is in a country with strong investor protection that the legal system of the Asian company is not able to strengthen the influence of ownership structure on earnings management action. Keywords: Ownership Structure Cross Listed Company, Legal System, Discretionary Accruals Earnings Management and Modified Jones Model.
PENGARUH PROPORSI KEPEMILIKAN INSTITUSIONAL INDUSTRI MANUFAKTUR INDONESIA TERHADAPDISCRETIONARY ACCRUALS MODEL JONES MODIFIKASI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Indraswono, Cahyo
Modus Journals Vol 29, No 2 (2017): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i2.1327

Abstract

This study aimed to get empirical evidence about the influence of ownership structureinstitutionalmanufacture industry company on earnings management with the firm size as a moderating variable in the relationship between ownership structure company and discretionary accruals earnings management model Jones Modified. This research was carried out by using a sample of one hundred and fiveIndustri manufaktur companies listed on the Indonesian Stock Exchange (IDX) in 2012-2014. One indicator of corporate performance assessment is the amount of compensation received by the manager, where this can be the motivation of earnings management action. Earnings management measures can be minimized by monitoring the management by using the proportion of ownership by outsiders in the company.Earnings management is measured using the modified Jones models with discretionary accruals as a proxy for earnings management. Statistical test equipment used in this research is multiple regression. This study obtained evidence that the structure of institutional ownership manufacture industry company has a significant negative effect on discretionary accruals earnings management, while the firm size is not able to moderate the influence of ownership structure manufacture industry on discretionary accruals earnings management of the company. This occurs because the IDX stock market ishave a capital market with companies that have large asset value so that the size of the company is not able to streng then the influence of ownership structure on earnings management action.Keywords: Ownership StructureManufacture Industry, Firm Size, Discretionary Accruals Earnings Management and Modified Jones Model.
PENGARUH KINERJA PELAPORAN SEGMEN DAN MASA PERIKATAN AUDIT DALAM PENILAIAN TERHADAP DISCRETIONARY ACCRUALS PERUSAHAAN CROSS LISTED Indraswono, Cahyo
Modus Journals Vol 30, No 2 (2018): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i2.1760

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai kinerja pelaporan segmen dan masa perikatan audit dalam penilaian terhadap discretionary accruals perusahaan cross listed. Penelitian ini dilakukan dengan menggunakan sampel empat puluh dua perusahaan Asia yang terdaftar di New York Stock Exchange (NYSE) pada tahun 2012-2014. Persaingan bisnis antar perusahaan yang semakin ketat menuntut perusahaan untuk dapat bertahan dan dapat mengembangkan perusahaannya. Upaya yang dilakukan oleh perusahaan tersebut adalah dengan memperluas pangsa pasar melalui peningkatan diversifikasi usaha maupun perluasan jangkauan pemasarannya. Diversifikasi usaha dapat dilakukan salah satunya dengan cara memperluas jumlah segmen geografi dan segmen operasi. Masa perikatan audit yang panjang akan menyebabkan masalah independensi. Hubungan masa perikatan yang panjang antara auditor eksternal atau Kantor Akuntan Publik (KAP) dan klien dapat menimbulkan kekhawatiran tentang ancaman kedekatan dan kepentingan pribadi yang dapat mengganggu independensi auditor. Nilai discretionary accrual perusahaan sendiri merupakan indikasi dari usaha manajer atau pembuat laporan keuangan untuk melakukan manajemen informasi akuntansi untuk kepentingan pribadi dan atau perusahaan.Penelitian ini memperoleh bukti bahwa pelaporan segmen geografi dan segmen operasi perusahaan cross listed memiliki pengaruh negatif yang signifikan terhadap discretionary accruals manajemen laba, sedangkan masa perikatan audit tidak berpengaruh terhadap discretionary accruals manajemen laba yang dilakukan perusahaan. Hal ini terjadi karena pasar modal NYSE merupakan pasar modal besar di dunia sehingga auditor akan menjaga independensi karena semua investor besar akan melihat kinerja auditor KAP dan perusahaan cross listed tersebut. Kata kunci: kinerja pelaporan segmen, masa perikatan audit, cross listed, discretionary accruals.
PENGARUH JUMLAH WAJIB PAJAK ORANG PRIBADI DAN BADAN TERHADAP PENERIMAAN PAJAK INDONESIA DENGAN KEPATUHAN PELAPORAN PAJAK SEBAGAI VARIABEL PEMODERASI Indraswono, Cahyo
Modus Journals Vol 31, No 2 (2019): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.856 KB) | DOI: 10.24002/modus.v31i2.2393

Abstract

ABSTRACTThis study aims to examine the effect of the number of taxpayers on tax revenue for Indonesia's economic growth with taxpayer compliance as a moderating variable. One indicator in state revenue is the number of taxpayers contained in a country that is expected to be able to contribute to the state revenue. In a country with high taxpayer compliance, it is expected to be able to improve the relationship between the number of taxpayers and tax revenues for Indonesia's economic growth. This research was conducted at the Ministry of Finance of the Directorate General of Tax of the Republic of Indonesia (DGT RI). The Directorate General of Taxation as an entity that has authorization in tax regulation is expected to be able to enforce the law, especially in the field of taxation in order to increase state revenues as part of Indonesia's economic growth. Compliance with taxpayers on the taxation law is allegedly able to increase the influence between the number of taxpayers and tax revenue for economic growth. The hypotheses compiled in this study are: (H1) the number of taxpayers has a positive effect on tax revenue; (H2) that information technology has a positive effect on taxpayer satisfaction; (H3) satisfaction of taxpayers has a positive effect on tax compliance; (H4) law enforcement has a positive effect on tax compliance; (H5) tax compliance has a positive effect on the relationship between the number of taxpayers and tax revenue; and (H6) tax revenue has a positive effect on economic growth. The results of this study indicate that H1, H2, H5 and H6 are supported while H3 and H4 are not supported. Testing of the relationships between variables in this study uses secondary data contained in the annual report of the Directorate General of Tax of the Republic of Indonesia (DGT RI) in 2012-2015 by using multiple regression analysis. Research data used in covering data of all taxpayers located throughout Indonesia, including data of individual taxpayers, treasurers, and corporate taxpayers. Keywords: number of taxpayers; tax revenue; economic growth; taxpayer compliance ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh jumlah wajib pajak orang pribadi dan badan terhadap penerimaan pajak untuk pertumbuhan ekonomi Indonesia dengan kepatuhan pelaporan pajak sebagai variabel pemoderasi. Salah satu indikator dalam penerimaan negara adalah jumlah wajib pajak yang terdapat dalam suatu negara yang diharapkan mampu memberikan kontribusi bagi penerimaan negara. Dalam suatu negara dengan kepatuhan wajib pajak yang tinggi diharapkan mampu meningkatkan hubungan antara jumlah wajib pajak dan penerimaan pajak untuk pertumbuhan ekonomi Indonesia. Penelitian ini dilakukan pada Kementerian Keuangan Direktorat Jenderal Pajak Republik Indonesia (DJP RI). Direktorat Jenderal Pajak sebagai badan yang memiliki otorisasi dalam regulasi perpajakan diharapkan mampu menegakkan hukum khususnya dibidang perpajakan guna meningkatkan penerimaan negara sebagai bagian dari pertumbuhan ekonomi Indonesia. Kepatuhan wajib pajak terhadap peraturan undang-undang perpajakan diduga mampu meningkatkan pengaruh antara jumlah wajib pajak dan penerimaan pajak untuk pertumbuhan ekonomi. Hipotesis yang disusun dalam penelitian ini adalah: (H1) Jumlah wajib pajak berpengaruh positif terhadap penerimaan pajak; (H2) Teknologi informasi  berpengaruh positif terhadap kepuasan wajib pajak; (H3) Kepuasan wajib pajak berpengaruh positif terhadap kepatuhan pajak; (H4) Penegakan hukum berpengaruh positif terhadap kepatuhan pajak; (H5) Kepatuhan pajak berpengaruh positif  terhadap pengaruh antara jumlah wajib pajak dengan penerimaan pajak; dan (H6) Penerimaan pajak berpengaruh positif terhadap pertumbuhan ekonomi. Hasil penelitian ini menunjukkan H1, H2, H5 dan H6 terdukung sedangkan H3 dan H4 tidak terdukung. Pengujian terhadap hubungan antar variabel dalam penelitian ini menggunakan data sekunder yang terdapat dalam laporan tahunan Direktorat Jenderal Pajak Republik Indonesia (DJP RI) tahun 2012-2015 dengan menggunakan multiple regression analysis. Data penelitian yang digunakan dalam meliputi data seluruh wajib pajak yang terdapat di seluruh Indonesia, meliputi data wajib pajak orang pribadi, bendahara, dan wajib pajak badan. Kata kunci:  jumlah wajib pajak; penerimaan pajak; pertumbuhan ekonomi; kepatuhan wajib pajak
Traditional and Modern Analysis Performance Indicators: Evidence from New York Stock Exchange Indraswono, Cahyo
KINERJA Vol 25, No 1 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.4355

Abstract

Assessment of company performance can be done using traditional and modern techniques. Each test carried out has the advantages and disadvantages of the order if applied to companies listed on major stock exchanges. This study aims to determine the traditional and modern analysis of stock performance indicators on the New York Stock Exchange. The company index used was the Dow Jones index. Company performance was measured using two indicators, namely modern performance indicators reflected in Economic Value Added (EVA) and traditional performance indicators reflected in Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS). This research was conducted employing purposive sampling on 29 companies indexed by Dow Jones during the 2015-2018 period. The data analysis techniques used were descriptive statistics, classical assumption test, and multiple regression analysis. The results of hypothesis testing in this study show that partially modern performance indicator, namely Economic Value Added (EVA), has an insignificant and negative effect on Stock Return. Meanwhile, traditional performance indicators, namely Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS) have a significant and positive effect on Stock Return. The results of simultaneous hypothesis testing show that Economic Value Added (EVA), Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS) have a significant and positive effect on Stock Return.Keywords:  Economic Value Added (EVA), Return on Asset (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS), Stock Return.
Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model Cahyo Indraswono; Anggreni Dian Kurniawati
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.901 KB) | DOI: 10.24856/mem.v35i1.1195

Abstract

This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals. In addition, this study also examines the differences of discretionary accruals in growth-mature stage and mature-stagnant stage. The data observation in this study is financial statement data of 341 manufacturing companies listed on Indonesia Stock Exchange in 2015-2017. The dependent variable is discretionary accruals that focuses on the piecewise linear model and the independent variables are the life cycle and the company age. Life cycle grouped into two critical point stages, namely the growth-mature stage and the mature-stagnant stage. Multiple linear regression is used to test hypotheses. The results show that there is a negative effect on growth-mature and mature stagnant in critical points of the discretionary accruals and there is a positive effect on the company age on discretionary accruals. Moreover, this study also proves that there are differences in discretionary accruals at growth-mature stage and mature-stagnant stage.
Traditional and Modern Analysis Performance Indicators: Evidence from New York Stock Exchange Cahyo Indraswono
KINERJA Vol. 25 No. 1 (2021): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.4355

Abstract

Assessment of company performance can be done using traditional and modern techniques. Each test carried out has the advantages and disadvantages of the order if applied to companies listed on major stock exchanges. This study aims to determine the traditional and modern analysis of stock performance indicators on the New York Stock Exchange. The company index used was the Dow Jones index. Company performance was measured using two indicators, namely modern performance indicators reflected in Economic Value Added (EVA) and traditional performance indicators reflected in Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS). This research was conducted employing purposive sampling on 29 companies indexed by Dow Jones during the 2015-2018 period. The data analysis techniques used were descriptive statistics, classical assumption test, and multiple regression analysis. The results of hypothesis testing in this study show that partially modern performance indicator, namely Economic Value Added (EVA), has an insignificant and negative effect on Stock Return. Meanwhile, traditional performance indicators, namely Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS) have a significant and positive effect on Stock Return. The results of simultaneous hypothesis testing show that Economic Value Added (EVA), Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS) have a significant and positive effect on Stock Return.Keywords:  Economic Value Added (EVA), Return on Asset (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS), Stock Return.
PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN LEGAL ORIGIN TERHADAP MANAJEMEN LABA Cahyo Indraswono
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v13i26.451

Abstract

The objective of the research are to find out empirical evidence about the effect of institutional ownership structure, firm size and legal origin on earnings management by companies Asia listed in New York Stock Exchange (NYSE). The role of earnings in compensation contracts and performance appraisal may be driving the emergence of earnings management. Measures of earnings management can be minimized by monitoring the management using the proportion of institutional ownership in the company. The complexity of the business and reputation of the company can raise the size of the company as part of the increasing influence of information asymmetry and earnings management. For companies listed on foreign stock markets, the legal system of the country of origin (legal origin) might impact on earnings management of the company.Companies in countries with civil law legal origin have higher earnings management than firms in countries with common law legal origin. Earnings management is measured using the modified Jones model of discretionary accruals as a proxy for earnings management. This study use 50 companies Asia listed in NYSE as sample, during the 2009-2011 year period of observation. Statistical test using multiple regression. This study obtained evidence that institutional ownership structure and firm size significantly negative effect on earnings management. While legal origin did not affect effect on earnings management of the company. This happens because the NYSE stock market is in a country with strong investor protection so that the legal origins of the Asia companies do not affect earnings management action.
Pengaruh Struktur Kepemilikan Perusahaan Cross Listed Terhadap Discretionary Accruals Manajemen Laba Model Jones Modifikasi Dengan Legal Sistem Sebagai Variabel Pemoderasi Cahyo Indraswono
Modus Vol. 28 No. 1 (2016): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i1.670

Abstract

Abstrak  Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh struktur kepemilikan pada perusahaan cross listed terhadap discretionary accrual manajemen laba model Jones modifikasi dengan legal sistem sebagai variabel pemoderasi dalam hubungan antara struktur kepemilikan perusahaan cross listed dan discretionary accrual manajemen laba. Penelitian ini dilakukan dengan mengggunakan sampel lima puluh perusahaan Asia yang terdaftar di New York Stock Exchange (NYSE) pada tahun 2011-2013. Salah satu indikator penilaian kinerja perusahaan adalah besarnya kompensasi yang diterima oleh manajer, hal ini menjadi motivasi tindakan manajemen laba. Tindakan manajemen laba dapat diminimalisasi dengan cara memonitor pihak manajemen dengan menggunakan proporsi kepemilikan oleh pihak luar di dalam perusahaan. Bagi perusahaan yang terdaftar di pasar modal asing (cross listed), legal sistem suatu negara diduga mampu memperkuat pengaruh struktur kepemilikan perusahaan terhadap tindakan manajemen laba karena negara dengan legal sistem yang baik mampu memperkecil kemungkinan tindakan manajemen laba. Manajemen laba diukur menggunakan model Jones yang dimodifikasi dengan discretionary accruals sebagai proksi dari manajemen laba.Alat uji statistik yang digunakan dalam penelitian ini adalah multiple regression. Penelitian ini memperoleh bukti bahwa struktur kepemilikan institusional perusahaan cross listed memiliki pengaruh negatif yang signifikan terhadap discretionary accruals manajemen laba, sedangkan legal sistem tidak mampu memoderasi pengaruh struktur kepemilikan perusahaan cross listed terhadap discretionary accruals manajemen laba yang dilakukan perusahaan. Hal ini terjadi karena pasar modal NYSE berada di negara dengan proteksi investor yang kuat sehingga legal sistem perusahaan Asia tersebut tidak mampu memperkuat pengaruh struktur kepemilikan terhadap tindakan manajemen laba. Kata kunci: Struktur Kepemilikan Perusahaan Cross Listed, Legal Sistem, Discretionary Accruals Manajemen Laba dan Model Jones Modifikasi.  Abstract This study aimed to get empirical evidence about the influence of ownership structure cross listed company on earnings management with the legal system as a moderating variable in the relationship between ownership structure cross listed company and discretionary accruals earnings management model Jones Modified. This research was carried out by using a sample of fifty Asian companies listed on the New York Stock Exchange (NYSE) in 2011-2013. One indicator of corporate performance assessment is the amount of compensation received by the manager, where this can be the motivation of earnings management action. Earnings management measures can be minimized by monitoring the management by using the proportion of ownership by outsiders in the company. For companies listed on foreign capital markets, the legal system of a country believed to be able to strengthen the company's ownership structure influence on earnings management measures for countries with good legal system is able to minimize the likelihood of earnings management action. Earnings management is measured using the modified Jones models with discretionary accruals as a proxy for earnings management. Statistical test equipment used in this research is multiple regression. This study obtained evidence that the structure of institutional ownership cross listed company has a significant negative effect on discretionary accruals earnings management, while the legal system is not able to moderate the influence of ownership structure cross listed company on discretionary accruals earnings management of the company. This occurs because the NYSE stock market is in a country with strong investor protection that the legal system of the Asian company is not able to strengthen the influence of ownership structure on earnings management action. Keywords: Ownership Structure Cross Listed Company, Legal System, Discretionary Accruals Earnings Management and Modified Jones Model.
Co-Authors Anggreni Dian Kurniawati Atika Jauharia Hatta Hambali Bianka Andriyani, Bianka Brillian Ardana Deranika Ratna Kristiana Ivana Oktarina Sopacua Julianto Agung Saputro Julianto Agung Saputro Marwanta, Y. Yohakim Muhammad Alvin Zhayyan Muhammad Sabandi Nimas Kurnia Utami Putri, Kamalia Putri, Melisa Tania Ronowati Tjandra Sisianti Dewi Putry Toyibah Kusumawati