Analysis of earnings management practices in PROPER companies
Publish Year: 1402
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_NASME-6-4_003
تاریخ نمایه سازی: 24 مهر 1402
Abstract:
This research aims to determine and analyze earnings management practices by companies by using the Jones Model to calculate discretionary accruals that proxy earnings management. The research was conducted at PROPER companies listed on the Indonesia stock exchange from ۲۰۱۷ to ۲۰۲۱. This research will be a descriptive study with a quantitative approach which is a differentiator from other research that tends to conduct associative research, so this research can explore the earnings management practices carried out more intensely. The research result reveal that all PROPER companies are indicated to practice earnings management and are dominated by companies that have made environmental management efforts required following the provisions. This research can be a consideration for stakeholders in making decisions.
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Authors
Lalu Dea Putra Adani
Departement of Accounting, Faculty of Economic and Business, Mataram University, Indonesia
Muhammad Ali Fikri
Departement of Accounting, Faculty of Economic and Business, Mataram University, Indonesia
Nurabiah Nurabiah
Departement of Accounting, Faculty of Economic and Business, Mataram University, Indonesia