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All Journal Jurnal Manajemen dan Agribisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Bisnis dan Manajemen Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak International Journal Reglement & Society (IJRS)
Januri
Universitas Muhammadiyah Sumatera Utara
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi

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Accrual earnings management: Evidence from IPOs firms in Indonesia Januri
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art10

Abstract

This study aims to analyze the influence of information asymmetry and managerial ownership toward earnings management with audit committee as moderating variable. This research used 119 companies which did Initial Public Offering (IPOs) during the period of 2014 to 2018. The data were analyzed using moderate regression analysis (MRA). This research used audit committee as moderating variable to analyze the influence of information asymmetry and managerial ownership toward earnings management. The results showed that the information asymmetry and managerial ownership had negative significant influence toward earnings management. The audit committee was unable to moderate the influence of information asymmetry and managerial ownership toward earnings management. Investors must prioritize vigilance in considering investment decisions, and more explore deeply into the company’s characteristics, especially since the company has just gone public.
Co-Authors Dessy Ayu Wulandari Hazmanan Khair Muhammad Firza Alpi, Muhammad Firza Nadia Ika Purnama Novien Rialdy R.S. Kartaatmaja Satria Tirtayasa