Strategi Bisnis dalam Praktik Manajemen Laba pada Perusahaan Manufaktur di Indonesia

Widyasari, Permata Ayu and Harindahyani, Senny and Rudiawarni, Felizia Arni (2017) Strategi Bisnis dalam Praktik Manajemen Laba pada Perusahaan Manufaktur di Indonesia. Jurnal Keuangan dan Perbankan, 21 (3). pp. 397-411. ISSN 1410-8089; E-ISSN 2443-2687

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This study investigated whether firm’s business strategy is associated with real and accrual earnings management. It applied by Miles & Snow (1978) business strategy typology and classified business strategy into two dominant and contrast strategy, prospector and defender. Business strategy is how the company make decision to compete with its competitors and to sell its products. Compare with prospectors, Defenders have motivation to engage in earnings management with the purpose of maintain its reputation as stable company and fulfil the investor’s expectation. Furthermore, this study also examined whether audit quality can decrease real and accrual earnings management. The sample were used in this study are manufacturing firms that are listed in Indonesia Stock Exchange in period 2011–2014. Hypotheses were tested using multiple linear regressions. Our findings show that defender has higher absolute real earnings management compare to prospector, especially for profit firms. However, absolute real earnings management can be decreased along with the increase of audit quality. Such findings could be a consideration for the investors. On the other hand, business strategy does not associate with accrual earnings management.

Item Type: Article
Uncontrolled Keywords: Audit Quality; Business Strategy; Defender; Earnings Management
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Business and Economic > Department of Accounting
Date Deposited: 01 Feb 2018 04:25
Last Modified: 25 Aug 2023 08:16

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