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p-Index From 2021 - 2026
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All Journal E-JURNAL AKUNTANSI
Dian Mahendrawati
Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia
Economics, Econometrics & Finance

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Manajemen Laba Aktivitas Rill Dalam Bingkaian Teori Akuntansi Positif Deddy Kurniawansyah; Dian Mahendrawati
E-Jurnal Akuntansi Vol 33 No 10 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i10.p05

Abstract

Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. This research aims to examine the influence of political connections and bonus compensation on real activity earnings management. Manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2022 represent the population of this study. The sampling technique for this research uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The research results show that bonus compensation and political connections influence real activity earnings management. This research provides theoretical contributions to strengthen the three hypotheses of positive accounting theory. This research provides a practical contribution for investors as a strategy in determining investment in companies that produce quality financial reporting with minimal risk of conflict of interest. The contribution for the government is to strengthen the tax law revision policy to reduce earnings management practices. Keywords: Politic; Bonus; Earning Management; Real Activities
The Role of the Board of Commissioners Gender Diversity on the Effect of Other Comprehensive Income on Audit Fees Deddy Kurniawansyah; Dian Mahendrawati
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p02

Abstract

Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. This research aims to examine the influence of political connections and bonus compensation on real activity earnings management. Manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2022 represent the population of this study. The sampling technique for this research uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The research results show that bonus compensation and political connections influence real activity earnings management. This research provides theoretical contributions to strengthen the three hypotheses of positive accounting theory. This research provides a practical contribution for investors as a strategy in determining investment in companies that produce quality financial reporting with minimal risk of conflict of interest. The contribution for the government is to strengthen the tax law revision policy to reduce earnings management practices. Keywords: Politic; Bonus; Earning Management; Real Activities
Co-Authors Deddy Kurniawansyah, Deddy