International Journal of Advanced Multidisciplinary
Vol. 2 No. 1 (2023): International Journal of Advanced Multidisciplinary (April-June 2023)

The Measurement Of Financial Reporting : Earnings Management and Firm Values

Yoyo Sudaryo (Universitas Indonesia Membangun (INABA), Bandung)
Lenggogeni Lenggogeni (Universitas Trisakti. Jakarta)
Dayan Hakim NS (Universitas Indonesia Membangun (INABA), Bandung)
Wikrama Wardana (Universitas Pramita Indonesia, Tangerang)
Omo Permana (Universitas Islam Nusantara, Bandung)
Maria Lusiana Yulianti (Universitas Winaya Mukti, Bandung)
Riyandi Nur Sumawidjaja (Universitas Indonesia Membangun (INABA), Bandung)

Article Info

Publish Date
09 May 2023

Abstract

In the span of 2014-2017, manufacturing firms situated in Indonesia's stock exchange were considered for analysis of the correlation between Earnings Management as an independent variable, Leverage, Profitability and Timeliness of Financial Reporting as a secondary dependent variable and Firm Value as a major dependent variable. The prime focus of the research was to formulate an understanding of how these variables impact the aforementioned businesses. The research questions were put to the test using Canonical Correlation Analysis as a method of data analysis. Through purposive sampling, organizations available were chosen. Over a span of 4 consecutive years, a total of 104 manufacturing companies were surveyed, sampled from 26 different establishments. In analyzing and testing the data, it was discovered that while the control variable leverage and profitability had an impact on firm value, the timeliness of financial reporting did not. However, the earnings management variables made a noteworthy impact.

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Journal Info
International Journal of Advanced Multidisciplinary
Website

Abbrev

IJAM

Publisher

Green Publisher Indonesia

Subject

Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Description

International Journal of Advanced Multidisciplinary (IJAM) is an international, peer reviewed, open access, scientific and scholarly journal which publishes Research papers, Review papers, Mini reviews, Case reports, Case studies, Short communications, Letters, Editorials, Books, Thesis, ...