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All Journal E-Jurnal Akuntansi Universitas Udayana
Meliani Mukti
Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada, Indonesia
Economics, Econometrics & Finance

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Bahasa IndonesiaManajemen Laba dan Perilaku Investasi: Apakah Framing Effect Diperhitungkan? Firdaus Kurniawan; Hilma Tsani Amanati; Nandya Octanti Pusparini; Meliani Mukti
E-Jurnal Akuntansi Vol 31 No 9 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i09.p01

Abstract

This study aims to obtain empirical evidence on the effect of earnings management on company's investment decision making, as well as to see indications of the framing effect caused by earnings management on the company's investment behavior. The sample of this study includes all manufacturing companies listed on the stock exchanges of countries in Southeast Asian region with an observation period from 2009 to 2019. The results indicate a positive and significant effect of earnings management on management investment decisions. Meanwhile, the framing effect is believed to arise as a result of earnings management practices and also influences managers in viewing further as a consideration for making company investment decisions. Keywords: Earnings Management; Investment Decision; Framing Effect.
Co-Authors Firdaus Kurniawan Hilma Tsani Amanati Nandya Octanti Pusparini