EMPIRICAL STUDY OF INCOME MANAGEMENT BASED ON CASH FLOWS, AUDITOR QUALITY AND COMPANY VALUE IN INDONESIA
(1) IAIN Syaikh Abdurrahman Siddik Bangka Belitung
(*) Corresponding Author
Abstract
Abstract
This study aims were to determine the effect of cash flow-based earnings management on firm value as moderated by the variable Good Corporate Governance. This research is explanatory research. The research population is manufacturing companies on the Indonesia Stock Exchange in 2014-2015. Methods of data analysis using Moderating Regression Analysis (MRA). This study explains that cash flow-based earnings management has an effect on firm value. Auditor quality has a significant effect on firm value. Likewise, management ownership has no effect on firm value.
Keywords: earnings management, cash flow, company value and Good Corporate Governance
Keywords
Full Text:
PDFReferences
Ardiati, Aloysia Yanti. 2005. The Effect of Earnings Management on Return on Companies audited by KAP Big 5 and KAP Non Big 5. Journal of Indonesian Accounting Research. Volume 8 No. 3 September 2005. p. 235: 249
Bastian, Indra. 2006. Public Sector Accounting: An Introduction. Jakarta: Erlangga
Cohen, Sandra. 2008. Identifying The Moderator Factors Of Financial Performance In Greek Municipalities. Financial Accountability and Management, 24 (3), August 2008, 0267-4424
Cohen and Zarowin, 2010. Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
Dechow, PM, and DJ Skinner. 2000. Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators. Accounting Horizons Vol. 14 (2): 235-250.
Gunny. A Katherine. 2005.What are The Consequences of Real Earnings Management, Working Paper, accessed from http://w4.stern.nyu.edu/accounting/docs/speaker_papers/spring2005/Gunn y_paper.pdf
Haruman, Tendi. 2008. The Effect of Ownership Structure on Financial Decisions and Firm Value. XI National Accounting Symposium, Pontianak
Herawaty, 2008. The Role of Corporate Governance Practices as a Moderating Variable of the Effect of Earnings Management on Firm Value. Journal of Trisakti
Kamil, Hapsari 2014, The Effect of Earnings Management on Firm Value with Corporate Governance Mechanisms as Moderating Variables. Diponegoro University
Lane. 2000. Marketing Management, Twelfth Edition. Translate. Benyamin Molan. Jakarta
Noerirawan, Moch. Ronni and Muid, Abdul. 2012. The Influence of Internal and External Factors on Firm Value. Journal of Accounting Vol.1 No.2: 4
Nugroho 2013, The Effect of Real Earning Management on Company Operating Cash Flow with Audit Quality as a Moderation Variable
Oktorina, M., and Hutagaol, Y., 2008, Analysis of Operating Activities Cash Flow in Detecting Real Activity Manipulation and Its Impact on Market Performance ", Journal of Indonesian Accounting Research (JRAI / The Indonesian Journal of Accounting Research), 12 (1), pp. 1-14
Pasaribu, Rowland. 2009. Influence of Fundamental Variables on Stock Prices of Go Public Companies in the Indonesia Stock Exchange (BEI) 2003-2006 Period. Journal of Economics and Business, 2 (2): h: 101-113.
Pearce II, John A. and Robinson Richard B.Jr. 2008. Strategic Management. Salemba Empat, Jakarta
Ratmono Dwi 2010. Real Profit Management And Accrual Based: Can A Qualified Auditor Detect It ?. Diponegoro University
Roychowdhury, S. 2006. Earnings Management through Real Activities Manipulation. Journal of Accounting and Economics, 42, p: 335-370. Sloan School of Management.
Siallagan, Machfoedz, 2006, Corporate Governance Mechanisms, Profit Quality and Company Value. HKBP Nommensen University and Gadjah Mada University
DOI: http://dx.doi.org/10.33019/ijbe.v5i2.359
Article Metrics
Abstract view : 277 timesPDF - 166 times
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Integrated Journal of Business and Economics is licensed under a Creative Commons Attribution 4.0 International License.
