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All Journal Jurnal Bisnis dan Ekonomi Jurnal Akuntansi dan Governance Andalas
YAVIDA NURIM
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Economics, Econometrics & Finance Social Sciences Other

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PENGUJIAN PERAN PERLINDUNGAN INVESTOR DAN KULTUR TERHADAP PERILAKU MANAJEMEN LABA PADA PERUSAHAAN KELUARGA: STUDI INTERNASIONAL Francisca Reni Retno Anggraini; Yavida Nurim; Nung Harjanto
Jurnal Bisnis dan Ekonomi Vol 22 No 2 (2015): Vol. 22 No. 2 EDISI SEPTEMBER 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.444 KB)

Abstract

This study aims to examine the role of investor protection level, culture, and family ownership level variables to the family firms’ earnings quality. This study is based on two opposite arguments about the effect of family ownership in family firms. This study uese LaPorta et al.’s proxy to measure investor protection level, and then the are two culture; power distance and individualism/collectivism. The family ownership is proxied by the percentage of share owned by individual or family, et least 20%. The sample is taken from 2002-2008 OSIRIS data base. Based on the examination of family firms in around 17 countries, this study reveals that the individual or family as insider shareholders has positive effect to the earnings quality. Surprisingly, investor protection has less benefit in increasing the family firms’ earnings quality, but culture in a country influences the family’s behaviour through ameliorating or deteriorating the earnings quality. Key words: Investor protection, culture, family firm, and earnings quality
THE EFFECT OF COUNTRIES’S CULTURE IN FAMILY FIRMS’ EARNINGS QUALITY: AN EXAMINATION ALIGNMENT VERSUS ENTRENCHMENT APPROACH IN AGENCY THEORY Hardo Basuki; Yavida Nurim; Francisca Reni Retno Anggraini
Jurnal Akuntansi dan Governance Andalas Vol 1 No 1 (2015)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.6

Abstract

The studies of the family firms’ earnings quality have not yet concluded about individual or family as majority owner in firm has positive or negative influence over the earnings quality. We conjecture that the prior researches use the different approaches: such as alignment versus entrenchment, to explain agency conflict between majority and minority shareholders. Prior researches have proved that culture has relation with accounting practice in a country. We argue that culture also stimulates the individual or family’s behaviour in that firm to choose the alignment or entrenchment behaviour. This study examines the accruals (discretionary accruals, discretionary current accruals, and discretionary long-term accruals) level, as the proxy of earnings quality, of the family firms in four culture dimensions which established by Hofstede’s (1997). This study uses three groups of shareholders in family firms as samples (the one largest, the two largest, and the three largest shareholders) from 48 countries around the world. Based on ANOVA, this study proved that the difference of culture level has the different earnings quality. The result also reveals that there are different accruals pattern in different culture, such as power distance and individualism (collectivism) have linear pattern, but femininity (masculinity) and uncertainty avoidance have non-linear pattern. The linear accruals pattern implies that large (small) power distance or individualism (collectivism) culture has low (high) earnings quality or high (low) earnings quality, respectively. However, for the non linear accruals pattern of femininity (masculinity) or uncertainty avoidance culture implies that the evidence do not conform the prior research that masculinity has positive correlation with corruption level in societies or strong uncertainty avoidance concerns to more precise law.
Co-Authors Anggraini, Reni Retno Hardo Basuki Nung Harjanto