Determining factors of earnings management based on accrual model
The research objective is to find empirical evidence of the factors influencing accruals earnings management in Jakarta Islamic Index Listed Companies which include company size, leverage, company age, profitability, and board directors. The population of the research is Jakarta Islamic Index Listed Companies. 13 samples were taken from these companies using the purposive sampling method and based upon the sample criteria. 71 observations were conducted on the 13 companies to obtain primary data of the research, while secondary data were collected through documentation of financial statement from Indonesia Stock Exchange. To test the research hypotheses, multiple regressions was used. The result of this research proved that company age and profitability have influence on accrual earnings management in Jakarta Islamic Index Listed Companies. On the other hand, company size, leverage, and board directors have no influence on accruals earnings management in Jakarta Islamic Index Listed Companies.
Anglin, Paul., Robert Edelstein, Yanmin Gao dan Desmond Tsang. 2013. What is the Relationship Between REIT Governance and Earnings Management?.J Real Estate Finan Econ, 47:538–563
Arifin, Lavenia dan Nicken Destriana. 2016. Pengaruh Firm Size, Corporate Governance dan Karakteristik Perusahaan terhadap Manajemen Laba. Jurnal Bisnis dan Akuntansi, Vol. 18, No. 1.
Aygun, Mehmet, Suleyman Ic, dan Mustafa Sayim. 2014. The Effects of Corporate Ownership Structure and Board Size on Earnings Management: Evidence from Turkey. International Journal of Business and Management; Vol. 9, No. 12: 124-132.
Bala, Hussaini, dan Dr. Gugong Benjamin Kumai. 2015. Board Characteristic and Earnings Management of Listed Food and Bevearges Firms in Nigria. European Journal of Accounting, Auditing and Finance Research, Vol. 3, No. 8.
Bassiouny, Sara W. 2016. The Impact of Firm Characteristic on Earning Management: An Empirical Study on The Listed Firms in Egypt. Journal of Business and Retail Management Research, Vol. 20, Issue 3
Bhuiyan, Md. Borhan Uddin., Jamal Roudaki, dan Murray Clark. Corporate GovernanceCompliance and Discretionary Accruals: New Zealand Evidence, Australasian Accounting, Business and Finance Journal, Vol. 7, No. 2.
Dimarcia, Ni Luh Floriani Ria, dan Komang Ayu Krisnadewi. 2016. Pengaruh Diversifikasi Operasi, Leverage dan Kepemilikan Manajerial pada Manajemen Laba. E-Journal Akuntansi Universitas Udayana, Vol. 15, No. 3
Frista dan Murniarti. 2017. Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Struktur Kepemilikan Terhadap Perataan Laba Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2011-2014. Jurnal Ekonomi & Bisnis Dharma Andalas, Vol. 19, No. 1.
Ghozali, Imam. 2016. Aplikasi Analisis Multivariate Dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro
Metrics powered by PLOS ALM
JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia
Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI by http://journal.uii.ac.id/index.php/JAAI/ is under licenced by Creative Commons Attribution 4.0 International License.