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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Juliana, Anisa Nur
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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Internal Control Implementation and Earning Management: A Mediation Effect Testing Juliana, Anisa Nur; Reskino, Reskino
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.195-208

Abstract

There must be clear evidence about whether internal control mediates earnings management in the relationship between financial distress and tax planning. This research analysed the direct effect of financial distress and tax planning on earnings management and the indirect effect of financial distress and tax planning on earnings management through internal control. A sample of 126 secondary observation data from 21 samples of SOCs companies and non-financial SOCs subsidiaries listed on the Indonesia Stock Exchange for the 2016-2021 period was used. The test results showed that financial distress had a direct impact on internal control and earnings management, while tax planning did not have a direct impact. The study's findings also do not indicate that internal control can mediate the relationship between financial distress and tax planning on earnings management. Further research is needed to add other variables that can, directly and indirectly, affect earnings management.
REAL EARNINGS MANAGEMENT: PERAN MEDIATOR INTERNAL CONTROL DALAM HUBUNGAN FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE: REAL EARNINGS MANAGEMENT: THE MEDIATING ROLE OF INTERNAL CONTROL IN THE RELATIONSHIP BETWEEN FINANCIAL DISTRESS AND GOOD CORPORATE GOVERNANCE Reskino, Reskino; Juliana, Anisa Nur; Basri, Yesi Mutia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.432-451

Abstract

This study examines the direct and indirect relationship between real earnings management through internal control as a mediating variable. This study uses agency theory to explain the relationship between financial distress, good corporate governance, and real earnings management through internal control. Using quantitative methods, 126 secondary data sources in this study are listed on the Indonesia Stock Exchange (IDX). The SmartPLS application helps researchers analyze data using the partial least squares (PLS-SEM) method—the results of direct testing show that financial distress and good corporate governance affect internal control. Furthermore, financial distress and good corporate governance do not affect real earnings management, while internal control does. Then, the results of the indirect testing of this study are that internal control can mediate the relationship between financial distress and good corporate governance on real earnings management. This study complements the existing literature on real earnings management by focusing on empirical evidence of the relationship between financial distress, good corporate governance, and real earnings management. When studying the occurrence of real earnings management, the internal control component must be considered as a variable mediating the relationship between financial distress, good corporate governance, and real earnings management. This research can provide input for the Financial Services Authority (OJK) policy in formulating policies, regulations, and standards to minimize the opportunity for real earnings management in state-owned companies.
Co-Authors Reskino Reskino, Reskino Yesi Mutia Basri