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All Journal Jurnal Akuntansi Aktual Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Akuntansi Manado (JAIM)
Kholilah Kholilah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi Manado (JAIM)

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EARNING MANAGEMENT DETERMINANTS: DOES FAIR VALUE ACCOUNTING MATTER? Farah Rahmah Putri; Kholilah Kholilah
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.017 KB) | DOI: 10.53682/jaim.vi.5878

Abstract

This research investigates the impact of fair value accounting, company size, board of commissioners, audit quality, and managerial ownership on earning management. The research was conducted on study 36 companies registered in the financial sector from 2019 to 2021. Purposive sampling is a sampling method to select 36 companies. Multiple linear regression analysis is used in this study's data analysis technique. The findings revealed that fair value accounting, company size, and board of commissioners effected earning management. In contrast to the previous three variables, audit quality and managerial ownership do not affect earning management. Fair value accounting cas be used as a way to check earning management that occurs in companies.
Co-Authors Farah Rahmah Putri Kurniawati Meylianingrum Lutfi Ardhani Mega Noerman Ningtyas Muhtadi Ridwan Mustiayu Cahyanti Nanik Wahyuni Tiara Juliana Jaya