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Nur Amalina
Universitas 'Aisyiyah Surakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Riset Akuntansi dan Keuangan Indonesia

 1 
PERSPEKTIF POSITIF PRAKTIK MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA Wiyadi Wiyadi; Nur Amalina; Rina Trisnawati; Noer Sasongko
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3682

Abstract

The earnings management practice has a positive and negative perspectives. This study aimed to analyze the effect of earnings management, corporate performance, quality audits, and Investment opportunity set to cost of equity companies are included in the Islamic index (JII) and conventional index (LQ-45). Measuring the earnings management used a short-term discretionary accruals (STDA) model. There were 461 companies (257 companies LQ-45 and 204 companies JII) taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that earnings management and company performance has no significantly effect on the cost of equity in both companies as well as JII and LQ-45. The quality of audit has significantly effect on the cost of equity in the JII companies, but had not significantly effect on the LQ-45 companies. And the investment opportunity set significantly effect on the cost of equity as well as in both of JII and LQ-45 companies. This indicates the earnings management in Indonesia tend to use a negative or opportunistic perspectives. Keywords: earnings management, corporate performance, quality audits, investment opportunity set, cost of equity capital.
Co-Authors Azis Danuari Aziz Danuri Chandra Wisnu Utomo Civi Erikawati Civi Erkawati Dela Puspita Sari Diana Pramudya Wardhani Kharisma Aulia Insani Kharisma Aulia Insani Kharisma Aulia Insani Noer Sasongko Nurul Aisah Rina Trisnawati Sajiwo Tri Prakoso Tito Aditya Perdana Wiyadi Wiyadi