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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana
I Made Pande Dwiana Putra
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

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Keputusan Pemilihan Strategi Manajemen Laba Pada Perusahaan Yang Mengalami Financial Distress Putu Ery Setiawan; I Made Pande Dwiana Putra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.372 KB) | DOI: 10.24843/JIAB.2019.v14.i02.p05

Abstract

This study discusses real earnings management and classification shifting along with accrual earnings management as an alternative strategy for companies that experience financial distress, and differences in choices of strategies at each stage of financial distress. This research was conducted on all manufacturing companies which experienced financial distress among those listed on the Indonesian Stock Exchange for six years from 2012 to 2017. Purposive sampling was used to collect data from all the manufacturing sector companies listed on the IDX that experienced financial distress. The sample companies totaled to 43 with a total of 258 observation data. The multiple linear regression technique was used in data analysis, analysis aided by SPSS. The results of this study indicate that in the early stages of financial distress, companies tend to choose the real earnings management strategy in the form of decreased production and classification shifting. While in the later stages the chosen strategy is real earnings management through a reduction in selling, general and administrative expenses. Finally at extreme stage, companies tend to adopt income-decreasing accruals strategies Keywords: Financial distress, accrual earnings management, real earnings management, classification shifting
Co-Authors Ni Kadek Irma Pradnya Dewi Ni Putu Ary Puspita Dewi Putu Diah Meilani Puspita Dewi Putu Ery Setiawan Thaddeus Kevin Hendartha