Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Greenation International Journal of Economics and Accounting
Anne Lasminingrat
Universitas Winaya Mukti, Bandung, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Model of Timeliness of Financial Reporting: the effect of Earnings Management and Firm Values Winna Roswinna; Maria Lusiana Yulianti; Anne Lasminingrat
Greenation International Journal of Economics and Accounting Vol. 1 No. 3 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i3.82

Abstract

The objective of this research is to examine the impact of Earnings Management on both Firm Value and the Timeliness of Financial Reporting within the manufacturing sector of companies listed on the Indonesia Stock Exchange between 2014 and 2017. This study incorporates three independent variables, namely Earnings Management (X1), Leverage (X2), and Profitability (X3), as well as two dependent variables, which are Firm Value (Y1) and Timeliness of Financial Reporting (Y2). In order to test the research hypothesis, Canonical Correlation Analysis is employed. The sampling technique utilized is purposive sampling, resulting in a total sample size of 104, representing 26 manufacturing companies over a consecutive 4-year period. The findings of the analysis and testing indicate that, when controlling for leverage and profitability, earnings management has a significant impact on firm value, but not on the timeliness of financial reporting.
Co-Authors Winna Roswinna