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Journal : TEMA (Jurnal Riset Akuntansi Kontemporer)

Investigasi Motivasi dan Strategi Manajemen Laba pada Perusahaan Publik di Indonesia Achmad, Komarudin; Subekti, Imam; Atmini, Sari
Jurnal TEMA Vol 8, No 1 (2007)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.599 KB) | DOI: 10.18202/tema.v8i1.106

Abstract

This study investigates the existence of earnings management motivations and strategies. Based on ordinary least square regression, this study indicates that debt covenant and political cost motivations affect earnings management.  However, bonus plan motivation and accounting method choice strategy do not affect earnings management. Investigation on earnings management practices explains that bonus plan motivation affect income increasing, not income decreasing. This study finds that the managers of public firms in Indonesia do not use accounting method choices as earnings management strategy.  Some of them choose to use a little of accruals accounting flexibility and prefer both GAAP violations and intercompany transactions strategies. This study identifies that the motivations of debt covenant, political cost and owners’ wealth as well as the strategy of accruals accounting flexibility are earnings management practices with global value. Otherwise, earnings management practices with local value consist of motivation caused by both debt restructuring and going concern constraint and strategy through GAAP violations and intercompany transactions. Key  Words: Earnings  management,  Motivation,  Bonus plan,  Debtcovenant,  Political  cost,  Owners’ wealth,  Debt  restructuring,  Going concern,  Strategy,  Accounting  method choice,  Accruals  accounting flexibility, GAAP violations, Inter company transactions, Global value, Local value
Co-Authors -, Rosidi Abdul Aziz Rani Abdul Ghofar Aditya Pramudita Ali I. Mukhsin Alshrife, Fouad Mohammed Ari Fahrial Syam Asman B. Ranakusuma Aulia Fuad Rahman Bambang Purnomosidhi Bambang Subroto Dante S Harbuwono, Dante S Dante S. Harbuwono Dante Saksono Harbuwono, Dante Saksono Denissa Nadya Tiffany Diah Martina, Diah Dono Antono Dyah Puspasari, Dyah Edhi Martono Edy Suandi Hamid Ellis Afri Zumaila Em Yunir, Em Endang Mardiati Esthika Dewiasty, Esthika Fajar Lazuardi Sofwan Fakhriyyah, Dewi Diah Fariz Hermawan Fuad, Aulia Gracia Masita Hari Hendarto, Hari Indah Putri Utami Inke Livia Jacobus Albertus Komarudin Achmad Krisdiantoro, Yuyut Krishna Adi Wibisana, Krishna Adi Kurniasari Novi Hardanti Laurentius A Pramono, Laurentius A Laurentius A. Pramono Laurentius Aswin Pramono Maksum, Umar Malawat, Fadli Fendi Marcellus Simadibrata Meliana Octavia, Meliana Mohamad Fadhli Azhmi Murdani Abdullah Nadia Damayanti Nesi, Antonius Noval Adib Novita Ayu Chandra Dewi Novita Dewi ONIZ ULFA PERMATA Pradana Soewondo Pramuki, Ni Made Wisni Arie Pratiwi, Eva Fauzia Dian Prima Ramdani Ariesty Pringgodigdo Nugroho, Pringgodigdo Priyatna Bagus Susanto Purnamasari, Fitri Putri, Ronasari Mahaji Rifqi, Robith Abdullah Rino Alvani Gani Rosidi Rosidi Sari Atmini Sarwono Waspadji Sidartawan Soegondo Slamet Suyono Suharko Soebardi Sulistianingtyas, Veronica Sutrisno sutrisno Taniawati Supali Totallia, Yayuk Tri J.E. Tarigan Unti Ludigdo Vajriyanti, Eva Wardani, Pramita Sukma Widya, Yeney Wismandari Wisnu Yeney Widya Prihatiningtias Yessica Natalia Yuro Bimo Kusumo Zaki Baridwan