Diversification Strategy and Earnings Management: An Empirical Investigation of Firms in Manufacturing Sector

2015 ◽  
Author(s):  
Ranjitha Ajay ◽  
R. Madhumathi
Keyword(s):  
Earnings Management ◽  
Empirical Investigation ◽  
Manufacturing Sector ◽  
Diversification Strategy

scholarly journals DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO.7 TAHUN 2018

2020 ◽  
Vol 6 (1) ◽  
pp. Press
Author(s):  
Jessyka Tridewi Purba ◽  
Husnah Nur Laela Ermaya ◽  
Ayunita Ajengtiyas
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Related Party Transactions

This study aims to examine the effect of Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Earnings Management to Related Party Transaction Disclosure. This type of research is quantitative reseacrh using secondary data of financial statements from manufacturing sector companies during 2016 to 2018 obtained from Indonesia Stock Exchange. The sampling technique that used is purposive sampling. The results showed that the Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership and Profit Management were able to influence the disclosure of related party transactions by 13%, while the remaining 87% were influenced by other variables outside this study. Partially, institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions.

Analisis Pengaruh Beban Pajak Tangguhan, Discretionary Accruals, dan Arus Kas Operasi terhadap Manajemen Laba

2015 ◽  
Vol 2 (01) ◽  
pp. 19-31
Author(s):  
Thomas Junior Sibarani ◽  
Nur Hidayat ◽  
Surtikanti Surtikanti
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Flow Analysis ◽  
Discretionary Accruals ◽  
Probability Of Occurrence ◽  
Operating Cash Flow ◽  
Deferred Tax ◽  
Tax Expense

A B S T R A C T The financial statements show the results of management accountability for the use of the resources entrusted to them. This study aims to analyze the probability of occurrence of earnings management. The possibility of earnings management is measured through a variable deferred tax expense, discretionary accruals, and operating cash flow. Analysis was performed on 89 companies listed manufacturing sector in Indonesia Stock Exchange in 2009-2013. Overall the study found empirical evidence that the deferred tax expense, discretionary accruals, and operating cash flow significantly influence the probability of occurrence of earnings management. A B S T R A K Laporan keuangan menunjukkan hasil pertanggungjawaban manajemen atas penggunaan sumber daya yang dipercayakan kepada mereka. Penelitian ini bertujuan untuk menganalisis kemungkinan terjadinya manajemen laba. Kemungkinan manajemen laba diukur melalui variabel beban pajak tangguhan, akrual diskresioner, dan arus kas operasi. Analisis dilakukan pada 89 perusahaan yang terdaftar di sektor manufaktur di Bursa Efek Indonesia pada 2009-2013. Secara keseluruhan penelitian ini menemukan bukti empiris bahwa beban pajak tangguhan, akrual diskresioner, dan arus kas operasi berpengaruh secara signifikan terhadap kemungkinan terjadinya manajemen laba. JEL Classification: G14, G30

scholarly journals Ukuran Dewan Direksi, Aktivitas Komite Audit Dan Ukuran Komite Audit Terhadap Manajemen Laba

2021 ◽  
Vol 5 (1) ◽  
pp. 89-103
Author(s):  
Mei Rinta
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Board Of Director ◽  
Negative Effect ◽  
Board Directors

In accordance with the agency theory that management is responsible to the owner, so he will try to keep the performance of financial statements is always good and will act opportunistically to manage earnings if the performance of financial statements shows a decline. Therefore, the role of the board of director and audit committee is needed to protect the interests of the owner and manager. This study aims to investigate the effect of board of directors size, audit committee activities and the size of the audit committee on earnings management. This study uses a quantitative approach using secondary data from 322 samples of companies in the manufacturing sector during the period 2015-2017. The data collected was tested using multiple linear regression analysis techniques. This study produces findings that the size of the board directors have an insignificant negative effect on earnings management, the activities of the audit committee have a significant negative effect on earnings management and the size of the audit committee have an insignificant positive effect on earnings management. Keywords: Board Directors Size, Audit Committee Activities, Audit Committee Size, Earnings Management.

scholarly journals DAMPAK PENGUNGKAPAN SUKARELA DAN MANAJEMEN LABA TERHADAP INFORMASI ASIMETRI

2006 ◽  
Vol 6 (1) ◽  
pp. 19
Author(s):  
Wiwik Utami
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Negative Influence ◽  
Voluntary Disclosures ◽  
Book Value ◽  
Public Company ◽  
Stock Transaction ◽  
Research Show

<p class="Style1"><em>The objectives of the research are to find out empirical evidence of he impact of voluntary disclosures and earnings management on the </em><em>i</em><em>nformation asymmetry. The population of this study was public company</em></p><p class="Style1"><em>o</em><em>f manufacturing sector listed at Jakarta Stock Exchange, and the sample </em><em>as determined based on the following criteria: (a) the annual report</em></p><p class="Style1"><em>e</em><em>nded 31 December; and (b) book value of equity is positive. There </em><em>w</em><em>ere 92 companies meeting the criteria. Data analysis was carried out in </em><em>t</em><em>erms of pool cross-section covering stock transaction and annual financial </em><em>r</em><em>eport during 2001-2002. The research hypotheses were tested using </em><em>th</em><em>e regression analysis. The result of this research show that: (1) voluntary </em><em>di</em><em>sclosures had significantly negative influence on information asymmetry, </em><em>is finding gives empirical evidence that supports the theory that voluntary </em><em>d</em><em>isclosures had impact on increasing investor's belief so that information </em><em>a</em><em>symmetry is diclined; (2) earnings management had no impact on </em><em>in</em><em>formation asymmetry</em></p><p class="Style1"><strong><em>ke</em></strong><strong><em>ywords: </em></strong><em>Voluntary disclosures, Earnings management</em></p>

scholarly journals An Empirical Investigation of Oil Revenue and Economic Growth in Nigeria

2016 ◽  
Vol 12 (25) ◽  
pp. 271 ◽  
Author(s):  
Nweze Paul Nweze ◽  
Greg Ekpung Edame
Keyword(s):  
Economic Growth ◽  
Error Correction ◽  
Empirical Investigation ◽  
Manufacturing Sector ◽  
Government Expenditure ◽  
Negative Relationship ◽  
Unit Root Test ◽  
Secondary Data ◽  
Oil Revenue ◽  
Error Correction Mechanism

This empirical study examined oil revenue and economic growth in Nigeria between 1981 to 2014. Secondary data on gross domestic product (GDP), used as a proxy for economic growth; oil revenue (OREV), and government expenditure (GEXP) which represented the explanatory variables were sourced mainly from CBN publications. In the course of empirical investigation, various advanced econometric techniques like Augmented Dickey Fuller Unit Root Test, Johansen Cointegration Test and Error Correction Mechanism (ECM) were employed and the result reveals among others: That all the variables ware all stationary at first difference, meaning that the variables were not integrated of the same order justifying cointegration and error correction mechanism test. The cointegration result indicated that there is long run relationship among the variables with three cointegrating equation(s). The result of the error correction mechanism (ECM) test indicates that all the variables except lag of government expenditure exerted significant impact on economic growth in Nigeria. However, all the variables exhibited their expected sign in the shortrun but exhibited negative relationship with economic growth in the longrun except for government expenditure, which has positive relationship with economic growth both in the longrun and shortrun. The study concluded that Government should use the revenue generated from petroleum to invest in other domestic sectors such as Agriculture and manufacturing sector in order to expand the revenue source of the economy and further increase the revenue base of the economy.

CEO Turnover and the Engagement Quality Reviewer’s Audit Effort

2021 ◽  
pp. 0148558X2110549
Author(s):  
Yoo Chan Kim ◽  
Jongkyum Kim ◽  
Inshik Seol
Keyword(s):  
Quality Control ◽  
Earnings Management ◽  
Review Process ◽  
Empirical Investigation ◽  
Financial Statements ◽  
Ceo Turnover ◽  
Detailed Data ◽  
Data Set ◽  
Audit Risk ◽  
Shed Light

Previous literature on the engagement quality (EQ) review argues that EQ reviewers should provide more efforts into the review process when fieldwork auditors’ judgments and conclusions on the financial statements are potentially biased. Little empirical study has been done, however, partly due to the confidentiality of the detailed data on EQ reviewers’ audit hours. The purpose of the article is to shed light on the existing literature by conducting an empirical investigation using a unique actual data set available in Korea. The results show that the EQ review hours are positively associated with CEO turnovers, a proxy for the audit risk, which supports the prediction of the theory on the EQ review. Additional analyses show that such results are stronger under (a) the upward earnings management and (b) the forced CEO turnover. The article extends the existing literature on the EQ review process and enhances the understanding of the engagement-level quality control in the volatile audit environment by providing empirical evidence to the analytic discussions on the EQ review.

PENGARUH STRATEGI DIVERSIFIKASI TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2019)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Tri Nurhayati ◽  
Risal Rinofah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Sample Selection ◽  
Secondary Data ◽  
Selection Method ◽  
Diversification Strategy ◽  
Analysis Technique ◽  
Diversification Strategies ◽  
Positive Effect

The purpose of this study was to determine the effect of diversification strategies on company financial performance with profitability as an intervening variable. This research was conducted at manufacturing sector companies listed on the Indonesia Stock Exchange 2015-2019. The type of data used is secondary data, while the sample selection method uses purposive sampling, obtained 40 sample companies. The analysis technique used is path analysis using the SPSS application program. The results of this study indicate that the diversification strategy has a positive effect on the company's financial performance, and profitability mediates the effect of the diversification strategy on the company's financial performance. Keywords : Diversification Strategy; Profitability; Corporate’s Financial Performance

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