Reputasi perusahaan keluarga: Accrual dan real earnings management

Tanusaputra, William Sebastian and Eriandani, Rizky (2021) Reputasi perusahaan keluarga: Accrual dan real earnings management. Journal of Business and Banking, 10 (2). pp. 265-277. ISSN 2088-7841

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Official URL / DOI: http://10.14414/jbb.v10i2.2445

Abstract

This study examined the effect of earnings management on reputation in family firms listed on the Indonesia Stock Exchange (ISE). The data were collected from audited financial reports of companies listed on the Indonesia Stock Exchange for 2017-2019. The data were slected by using a purposive sampling towards 264 companies. The data of company reputation comes from the corporate image reward website, and they were analyzed using logistic regression. The results showed there is no effect of accrual earnings management (AEM) on the family firms’ reputation. On the contrary, real earnings management (REM) has a significant negative effect on family firms. This result implies that earnings manipulation by adjusting the company’s operations will result in a bad reputation.

Item Type: Article
Uncontrolled Keywords: Earnings Management, Reputation, Family Firm
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: RIZKY ERIANDANI M.Ak. - 209174
Date Deposited: 22 Apr 2021 06:23
Last Modified: 23 Apr 2021 02:09
URI: http://repository.ubaya.ac.id/id/eprint/39377

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