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All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Journal of Business & Banking AKRUAL: Jurnal Akuntansi EKSPANSI Jurnal Ekonomi dan Bisnis Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Dinamisia: Jurnal Pengabdian Kepada Masyarakat International Journal of Community Service Learning JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) MABIS: Manajemen dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Akuntansi dan Teknologi Informasi Riset Akuntansi (RISTANSI) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Media Riset Akuntansi Auditing & Informasi
Rizky Eriandani
Universitas Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Business

 1 
Reputasi perusahaan keluarga: Accrual dan real earnings management William Sebastian Tanusaputra; Rizky Eriandani
Journal of Business & Banking Vol 10, No 2 (2020): November 2020 - April 2021
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 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.
Co-Authors Ameila Ameila Argo Hadi Kusumo Beatrix Beatrix Celine Florencia wedjaja Chintia Angelina Christarina Kuswanto Christarina Kuswanto, Christarina Cindy Alexandra Dianne Frisko Dianne Frisko Dianne Frisko K. Dianne Frisko Koan Eko Pudjo Laksono Eko Pudjolaksono Esti Dwi Rinawiyanti Felizia Arni Rudiawarni Fidelis Arastyo Andono Herry Hernandes Lydia Kartika Hadi M.Yoga Dharma Putra Maria Cristine Marissa Yaparto Marissa Yaparto Martina Prescila Yapiter Martina Prescila Yapiter Merelyn Merelyn Muhammad Wisnu Girindratama Novianti, Natasya Patricia Cindy Libisono Puspita Mustiko Djatmiko Rosaline Jeanette Shinta Ratna Dewi Stephania Eryn Liemmuel Steven Khosasi Vanessa Natalie Wiedjaja, Debby Audrey William Sebastian Tanusaputra William Teguh Yenny Sugiarti Yenny Sugiarti Yolanda Limena