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Prihatin, Bayu Triyo
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Indonesian Journal of Accounting and Governance

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ARE MANAGER POLICIES ASSOCIATED WITH EARNINGS MANAGEMENT ACTIVITY? Rahmawati, Yuni; Prihatin, Bayu Triyo; Firmansyah, Amrie
Indonesian Journal of Accounting and Governance Vol. 7 No. 1 (2023): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/v0qczb41

Abstract

The effect of derivative ownership, leverage, and tax avoidance on earnings management isinvestigated in this study. From 2018 to 2021, samples were drawn from manufacturing sectorcompanies listed on the Indonesia Stock Exchange. Based on the purposive sampling technique, thisresearch sample included 72 observations. Multiple linear regression analysis was used to testhypotheses for panel data. The findings of the tests reveal that derivative ownership, leverage, and taxavoidance all have a detrimental impact on earnings management. Earnings management is not carriedout when a corporation has derivative instruments, excessive debt levels, and tax avoidance activities.This report advises that the Financial Services Authority monitor earnings management actions that aredamaging to shareholders' interests.
Co-Authors Amrie Firmansyah Tandioga, Frenly Allen Samuel Yuni Rahmawati