Factors Affecting Real Earning Management: Evidence from Indonesia Stock Exchange

• 발행기관: 한국유통과학회
• 저자명: Septina Louisa SIAHAYA Sally Paulina SANDANAFU Chrestiana APONNO Vury Lilian Angela SADUBBUN
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.8, 85~91쪽, 전체 7쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.08.30

영문 초록

This research aims to analyze the impact of Financial Risk (FR), Information Asymmetric (IA), and Earning Power (EP) on Real Earning Management (REM) of listed trading companies in IDX Indonesia. This study aims to analyze the influence of FR, IA, EP, on REM through Operating Cash Flow, Production expense, and Discretionary Expense. The study employs an unbalanced panel of data set from 2014 to 2018 on the activity of all trading companies (15 in total) as selected samples of 48 feasible samples from 144 existing data. The sample used a non probability sampling method with a purposive sampling technique. This research was classified as causative and tested by multiple linear regression model with cross-sectional analysis. The result indicated a significant impact of FR on REM through PROD and DISX but not through COF. How ever, IA, and EP showed significant impact on REM by means of COF but not go by PROD and DISX..The findings in this study contribute to the users of financial reports particularly the stakeholders in defining the determinants of real earning management practices among firms when it comes to decision making.

목차

1. Introduction

2. Literature Review and Hypothesis

3. Research Methods

4. Empirical Model

5. Empirical Results and Findings

6. Conclusion

키워드

Financial Risk Information Asymmetric Earning Power Real Earning Management Indonesia Stock Exchange