Indonesian Journal of Accounting and Governance
Vol. 7 No. 1 (2023): JUNE

ARE MANAGER POLICIES ASSOCIATED WITH EARNINGS MANAGEMENT ACTIVITY?

Rahmawati, Yuni (Unknown)
Prihatin, Bayu Triyo (Unknown)
Firmansyah, Amrie (Unknown)

Article Info

Publish Date
27 Jun 2023

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.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Indonesian Journal of Accounting and Governance
Website

Abbrev

ijag

Publisher

Universitas Agung Podomoro

Subject

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

Description

The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, ...