KEPEMILIKAN ASING, HUBUNGAN POLITIK, DAN MANAJEMEN LABA
Keywords:
Kepemilikan Asing,, Hubungan Politik,, dan Manajemen Laba
Abstract
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh foreign ownership dan political connection terhadap earning management Penelitian ini menggunakan data sekunder. Data penelitian ini berasal dari laporan keuangan tahunan yang tersedia untuk umum di website Bursa Efek Indonesia periode 2017 – 2019. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukan bahwa political connection berperngaruh negatif signifikan terhadap earning management, namun foreign ownership tidak terbukti berpengaruh signifikan terhadap earning management.
References
Abu-Dawleh, A., Lybaert, N., Steijvers, T., & Jans, M. (2021). Board of directors and earnings management: conventional and Islamic banks. Asia-Pacific Journal of Accounting & Economics, 00(00), 1–17. https://doi.org/10.1080/16081625.2021.1886951
AlQudah, A. M., Azzam, M. J., Haija, A. A. A., & AlSmadi, S. A. (2020). The role of ownership map in constraining discretionary loan loss-provisions decisions in Jordanian banks. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1752604
Albrecht, S. W., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2011). Fraud Examination Fourth Edition (4th ed.). New York: South Western Cengage Learning.
Almeida,H ., and M. Campello.(2007) Financial Constraints,Asset Tangibility, and Corporate Investment." Review of Financial Studies, 1429-1460.
Amran, A., & Devi, S. S. (2008). The impact of government and foreign affiliate influence on corporate social reporting. Managerial Auditing Journal, 23(4), 386–404.
Berle AA, Means GC. The Modern Corporation and Private Property. Journal of financial; 1932. p. 24.
Mahrani M, Soewarno N. The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian J Account Res. 2020;3(1):41–60.
Setianto RH, Sari PK. Perusahaan Keluarga dan Kebijakan Dividen di Indonesia. J Siasat Bisnis. 2017;21(2):107–18.
Scott, William R (2003). Financial Accounting Theory. Third Edition, Toronto, Ontario: Pearson Education Canada Inc.
Sekaran, U. (2014). Research Methods For Business. (R. Widyaningrum, Ed.) (4th ed.). Jakarta: Salemba Empat.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business (A Skill-Building Approach) (7th ed.). Chichester, West Sussex,: John Wiley & Sons. https://doi.org/10.13140/RG.2.1.1419.3126
Sousa EF De, Galdi FC. Revista de Administração The relationship between equity ownership concentration and earnings quality : evidence from Brazil. Rev Adm. 2016;51(4):331–43.
Yanti, N., Mallisza, D., & Ayesha, I. (2022). Direct And Indirect Effect Of Firm Size And Financial Performance On Value Of The Firm With Gcg As Intervening Variable In Bumn. Journal of Social and Economics Research, 4(2), 151173-151173.
Basu S. The conservatism principle and the asymmetric timeliness of earnings: An event-based approach. J Account Econ. 1997;24(1):3–37.
Givoly D, Hayn C. The Changing Time-Series Properties of Earnings, Cash Flows and Accruals. J Account Econ. 2000;29:287–320.
Watts RL. Conservatism in Accounting - Part I: Explanations and Implications. SSRN Electron J. 2003;
Widyaningsih, D. (2018). Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Serta Komite Audit Pada Nilai Perusahaan Dengan Pengungkapan CSR sebagai Variabel Moderating dan Firm Size sebagai Variabel Kontrol. Jurnal Akuntansi Dan Pajak, 19(01), 38–52. https://doi.org/10.29040/jap.v19i1.171 1.
AlQudah, A. M., Azzam, M. J., Haija, A. A. A., & AlSmadi, S. A. (2020). The role of ownership map in constraining discretionary loan loss-provisions decisions in Jordanian banks. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1752604
Albrecht, S. W., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2011). Fraud Examination Fourth Edition (4th ed.). New York: South Western Cengage Learning.
Almeida,H ., and M. Campello.(2007) Financial Constraints,Asset Tangibility, and Corporate Investment." Review of Financial Studies, 1429-1460.
Amran, A., & Devi, S. S. (2008). The impact of government and foreign affiliate influence on corporate social reporting. Managerial Auditing Journal, 23(4), 386–404.
Berle AA, Means GC. The Modern Corporation and Private Property. Journal of financial; 1932. p. 24.
Mahrani M, Soewarno N. The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian J Account Res. 2020;3(1):41–60.
Setianto RH, Sari PK. Perusahaan Keluarga dan Kebijakan Dividen di Indonesia. J Siasat Bisnis. 2017;21(2):107–18.
Scott, William R (2003). Financial Accounting Theory. Third Edition, Toronto, Ontario: Pearson Education Canada Inc.
Sekaran, U. (2014). Research Methods For Business. (R. Widyaningrum, Ed.) (4th ed.). Jakarta: Salemba Empat.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business (A Skill-Building Approach) (7th ed.). Chichester, West Sussex,: John Wiley & Sons. https://doi.org/10.13140/RG.2.1.1419.3126
Sousa EF De, Galdi FC. Revista de Administração The relationship between equity ownership concentration and earnings quality : evidence from Brazil. Rev Adm. 2016;51(4):331–43.
Yanti, N., Mallisza, D., & Ayesha, I. (2022). Direct And Indirect Effect Of Firm Size And Financial Performance On Value Of The Firm With Gcg As Intervening Variable In Bumn. Journal of Social and Economics Research, 4(2), 151173-151173.
Basu S. The conservatism principle and the asymmetric timeliness of earnings: An event-based approach. J Account Econ. 1997;24(1):3–37.
Givoly D, Hayn C. The Changing Time-Series Properties of Earnings, Cash Flows and Accruals. J Account Econ. 2000;29:287–320.
Watts RL. Conservatism in Accounting - Part I: Explanations and Implications. SSRN Electron J. 2003;
Widyaningsih, D. (2018). Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Serta Komite Audit Pada Nilai Perusahaan Dengan Pengungkapan CSR sebagai Variabel Moderating dan Firm Size sebagai Variabel Kontrol. Jurnal Akuntansi Dan Pajak, 19(01), 38–52. https://doi.org/10.29040/jap.v19i1.171 1.
Published
2024-01-05
How to Cite
Dica Lady Silvera, Heriyani, H., & Meri Dwi Anggraeni. (2024). KEPEMILIKAN ASING, HUBUNGAN POLITIK, DAN MANAJEMEN LABA. Journal of Social and Economics Research, 5(2), 1097-1103. https://doi.org/10.54783/jser.v5i2.210
Section
Articles
