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All Journal Jurnal Reviu Akuntansi dan Keuangan Media Ekonomi dan Manajemen Manajemen Krida Wacana Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) The Accounting Journal of Binaniaga International Journal of Supply Chain Management Jurnal Manajemen Strategi dan Aplikasi Bisnis Indonesian Journal of Accounting and Governance Journal of Research in Business, Economics, and Education AJAR (Asian Journal of Accounting Research) (e-Journal) Management Research Studies Journal

Muljanto Siladjaja

Universitas Dirgantara Marsekal Suryadarma

Author-ID : 7186400

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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THE ACCRUALS QUALITY AND THE ESTIMATED FUTURE PERFORMANCE Muljanto Siladjaja
Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal
Publisher : Perbanas Institute

This previous empirical research has shown out, that the usage of accruals had the contribution negatively on investor’s perception, this current research has shown that the discretionary accruals quality had a positive contribution, which paves the way for investors to predict the future performance by concerning on the effect of dividend’s phenomenon. By developing out the measurement of the future prospect, this research has used the future market value as a new indicator, where the accounting information has a significant effect on an investment decision. This moderated multiple regression has used the dividend policy, where played a critical role in signaling communication, Thus, The causal research has the samples, that amounted 154 of the listed companies in the industrial manufacturing sector for the period 2015 until 2017. The result indicated that the discretionary accruals quality had given a practical guideline for the investor to estimate the future return with high accuracy. This dividend policy has minimized the pattern of opportunistic behavior in providing a misleading bias in the performance reporting when the dividend has strengthened the discretionary accruals quality positively on the future market value. By developing a mapping with the decision model, combined with Bayes Theorema, empirical research provides a brief illustration, pointed out the high financial statements quality implies the game theory. This research recommended that this dividend policy can be used as a mandatory obligation, and the regulators must issue public policies, which provide a push to management in implementing high accounting information quality.

THE IMPACT OF REAL EARNINGS QUALITY ON THE FUTURE MARKET VALUE BY MODERATED BY THE DIVIDEND POLICY Markonah Markonah; Muljanto Siladjaja; Nicodemus Simu
Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal
Publisher : Perbanas Institute

The previous researches concluded that, the investor had to pressure on management for improving the earning quality, because it related with predicting the future prospect with high accuracy. Developing out the new proxy for financial reporting quality, this empirical testing modified the real earnings quality. The dividend policy has advantages in reducing out the cost of capital, so that this policy could be used as a moderated variables. This research used the moderated multiple regression by collecting all data on the listed company in industry manufacturing from 2015-2017. In calculating the future market value, this research used the Model H (Two Stages Model of Growth) in predicting the estimated price, which had fullfilled the minimum tracking signals criteria. The statistical testing shown out the real earnings quality have the positive impact on future market value, where the higher earnings quality have made the investors decision in estimating the future prospect precisely. The dividend policy played a critical role in reducing out the pattern of opportunistics behaviour, when is a pressure on management in having proclivity to improve the earnings quality. This empirical testing had pointed out that publication financial earnings had been implication of game theory. To support the game theory in publication financial performance, this research had provided a novelty in estimating investor s action by providing out the schema of investors perception and accounting information. The dividend policy had proclivity to give a push on management in implementing earning management, because managements effort in dissemating the positive signal.

THE INFLUENCES OF ACCRUALS QUALITY AND TAX MANAGEMENT ON THE FUTURE MARKET VALUE: CASE STUDY OF THE LISTED FIRM ON INDUSTRY MANUFACTURING SECTORS Muljanto Siladjaja; Indra Siswanti; Syafrida Hafni Sahir
Management Research Studies Journal Vol. 2 No. 1 (2021): Management Research Studies Journal
Publisher : Perbanas Institute

This empirical research has proven that the investor insisted on the management to level up the earnings quality constantly, there is no tolerance for any distortion, including the negative effect of opportunistic accruals. The high earning quality paves out the way for the investor to calculate the future return accurately, by minimizing the volatile movement of market price and agency cost. This research tested how the accruals quality and tax management influences the investor’s perception in the future, that measured by future market value. The observation data had used the samples on the listed company in the industrial manufacturing sector for the period 2015 until 2017, which had amounted to 384 observation data. This multiple regression model with data panel has used the discretionary accruals quality, tax management, and future market value, the result is the earnings quality has a positive influence on the future market value significantly. The management should carry out consistently all available tax accounting standards and tax regulations at the maximum level without any infringement, this one is related to deduct the risk. It is an implication of the Signalling and Regulation Theory. The investor has realized the gap between the accounting standard and tax regulation intolerance zone, absolutely it has no crucial impact on the volatile movement of the market price. Primarily they concern about the high book and tax accruals, meanwhile ignoring both positive or negative. Principally, the high-quality accounting information has a contribution to predicting the better-expected return accurately in the future period, this is aimed to protect the investment in the high safety area.

Co-Authors Hosam Alden Riyadh A.Alazeez Markonah, Markonah Nicodemus Simu Pamela Magdalena Suryawan Siladjaja Syafrida Hafni Sahir Trinandari Prasetya Nugrahanti Yuli Anwar

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