EFFECT OF REAL EARNING MANAGEMENT ON COMPANY PERFORMANCE (EMPIRICAL STUDY ON GO PUBLIC COMPANIES INDEXED ON JII)

Authors

  • Suhesti Ningsih STIE AAS Surakarta, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v1i02.392

Abstract

The purpose of this study is to determine the effect of real earning management on corporate performance on companies indexed in JII period 2013-2015. The research method used is explanatory which is designed to analyze earnings management practice for 3 years. The populations in this study are companies listed on the BEI in the Jakarta Islamic Index (JII) in 2013-2015. The technique of determining the sample in this study is purposive sampling. The data source used in this study is the annual financial statements published by publicly listed indexed companies in JII and published during the year 2013 to 2015. The results of the research with F test shows that together proxies real earning management that is cash flow operational, production cost and discretionary expense affect the performance of the company proxies with ROA. From the result of t test is known proxy production cost and discretionary expense have an effect on to company performance, while proxy Cash flow operational does not have an effect on to company performance. Keywords: Real Earning Management; CFO; PROD; DISCR; ROA

References

Ahmad K., Subekti I., & Wijayanti A. (2010). The Real And Accruals Earnings Management: satu perspektif dari teori prospek. Kumpulan makalah Simposium Nasional Akuntansi (SNA) XIII, Purrwokerto.

Afreiyanti., M (2009). Pengaruh Accruals Earnings Management Dan Real Earning Management Terhadap Kinerja PerusahaanDengan Struktur Kepemilikan sebagai Variabel Moderasi studi empiris di BEI. Tesis. Program Pasca Sarjana Universitas Gajah Mada.

Brigham, EF., & Joel F. H. (2006). Dasar-Dasar Manajemen Keuangan. Edisi kesepuluh. Buku satu. Jakarta: Salemba Empat.

Fischer, M., & Rosennveig, K. (1995). Attitudes of Shidents and Accounting Practitioners concerning the Ethical Acceptability of Eamings Management. Journal of Business Ethics, Vol. 14, No. 6.

Fitriyani, D. dkk. (2014). Pengaruh Manajemen laba terhadap kinerja perusahaan dengan kualitas ausit sebagai variabel pemoderasi. Jurnal Dinamika Akuntansi, Vol. 6, No. 2

Graham, J. R., Harvey, C. R., & Rajgopal, S., (2005). “The Economics Implications of Corporate Financial Reportingâ€, Journal of Accounting and Economics, 40.

Husnan, S. (2005). Dasar-Dasar Teori Portofolio dan Analisis Sekuritas. Edisi Keempat. Penerbit UUP AMP YKPN: Yogyakarta.

Jensen, J.M. & Meckling, W.H. (1999). Theory of the firm: managerial behavior, Agency costs and ownership structure. Journal of Financial Economics. V. 3, No. 4, .

Oktorina, M, & Yanthi H. (2009), Analisis Arus Kas Kegiatan Operasi dalam Manipulasi Aktivitas Riil dan Dampaknya Terhadap Kinerja Pasar, Jurnal Riset Akuntansi Indonesia. Vol. 12, No. 1.

Roychowdhury, S. (2006). Earnings Management through Real Activities Manipulation. Journal of Accounting and Economic, 42, 335-370.

Sa’diyah, S., & Hermanto, A. (2017). Pengaruh Manajemen Laba Akrual dan Manajemen Laba Riil terhadap Nilai Perusahaan. Jurnal Ilmu dan Riset Akuntans. Vol. 6, No. 9..

Santoso. (2007). SPSS Statistik Parametrik. Penerbit PT Elex Media Komputindo: Jakarta.

Scott, W. R. (2006), Financial Accounting Theory Second edition. Canada Prentice Hall.

Sulistyanto, S. (2008). Manajemen Laba Teori dan Model Empiris, Grasindo, Jakarta.

Yusnita, H. dkk. (2007). Pengaruh Kualitas Corporate Governance Terhadap Kinerja Perusahaan Publik : Studi Kasus Peringkat 10 Besar CGPI. JAAI. Vol, 11 No.1, Juni 2007: 1-19.

Downloads

Published

2017-12-30

How to Cite

Ningsih, S. (2017). EFFECT OF REAL EARNING MANAGEMENT ON COMPANY PERFORMANCE (EMPIRICAL STUDY ON GO PUBLIC COMPANIES INDEXED ON JII). International Journal of Economics, Business and Accounting Research (IJEBAR), 1(02). https://doi.org/10.29040/ijebar.v1i02.392

Issue

Vol. 1 No. 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in IJEBAR. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Most read articles by the same author(s)

1 2 > >>