E-Jurnal Akuntansi Universitas Udayana
Vol 31 No 9 (2021)

Bahasa IndonesiaManajemen Laba dan Perilaku Investasi: Apakah Framing Effect Diperhitungkan?

Firdaus Kurniawan (Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada, Indonesia)
Hilma Tsani Amanati (Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada, Indonesia)
Nandya Octanti Pusparini (Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada, Indonesia)
Meliani Mukti (Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada, Indonesia)



Article Info

Publish Date
25 Sep 2021

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.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...