Earnings Management Activities: Discretionary Accruals And Real Activity Manipulation
(1) Accounting Department, Universitas Bangka Belitung, Bangka Belitung, Indonesia
(2) Management Department, Universitas Bangka Belitung, Bangka Belitung, Indonesia
(3) Management Department, Universitas Bangka Belitung, Bangka Belitung, Indonesia
(*) Corresponding Author
Abstract
This study aims to determine earnings management in earnings management practices through the discretionary accrual method and real activities in 2022-2023 in the property and real estate sector, due to the tendency of earnings management practices potentially providing false information to users of financial statements, particularly in the growing and profitable property and real estate sector. The study uses a descriptive quantitative approach with secondary data. A total of 72 samples were obtained based on purposive sampling. The results show that in property and real estate companies during the 2022-2023 period, there were indications of earnings management through discretionary accrual activities, indications of earnings management through real activities, and a significant difference between the levels of accrual and real earnings management. This research is expected to provide understanding for managers to be wiser in carrying out ethical accounting practices and in accordance with applicable standards.
Keywords
References
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DOI: http://dx.doi.org/10.33019/ijbe.v9i3.1225
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