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Jurnal Ekonomi dan Bisnis Jagaditha
Published by Universitas Warmadewa
ISSN : 23554150     EISSN : 25798162     DOI : 10.22225/jj
Core Subject : Economy,
Economics, Econometrics & Finance
JAGADITHA: Jurnal Ekonomi & Bisnis P-ISSN: 2355-4150, E-ISSN: 2579-8162 is a journal of economic and bussiness published by Management Deparment, Postgraduated Program, Warmadewa University, provides a forum for publishing research articles or review articles. This journal has been distributed by WARMADEWA PRESS started from Volume 1 Number 1 Year 2014 to present. The scope of journal is restricted to the fields of economic and business study. The journal is published twice a year every march and september.
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Search results for , issue "294-306" : 1 Documents clear
Do Chief Audit Executives Affect the Relationship Between Earnings Management and Firm Risk? Paulina Sutrisno; Cleophila Michaela Grace Thalia Soegijanto
Jurnal Ekonomi dan Bisnis Jagaditha 294-306
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.294-306

Abstract

This study aims to obtain empirical evidence on the effect of real earnings management (REM) on firm risk. Furthermore, this study also examines the effect of Chief Audit Executive (CAE) tenure in weakening the positive relationship between real earnings management and firm risk. The study examined manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2018. The statistical analysis used in this study was panel-random effect data regression, considering that the panel random effect data test allows control of unobserved heterogeneity between companies, resulting in more efficient estimates. The research results show that companies that engage in real earnings management have a positive impact on firm risk. REM not only reduces the quality of financial reports but also increases firm risk. Likewise, CAE tenure has a positive impact on firm risk. Longer CAE tenure can weaken the effectiveness of internal oversight, exposing the firm to greater risks. However, CAE tenure does not affect the relationship between real earnings management and firm risk. A strategy of strengthening the CAE's role through rotation alone is unable to mitigate the increase in firm risk due to real earnings management, requiring a more comprehensive governance approach. This study fills the gap regarding research on the effect of real earnings management on firm risk and the role of CAE tenure on the relationship between real earnings management and firm risk in manufacturing companies in Indonesia, which is still rarely researched.

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