Accrual earning management and future performance: Evidence from family firm in Indonesia
The purpose reasearch is to examine the effect of earnings management on future performance. We also will assess whether auditor have important role in family firms. The population is all companies listed on the Indonesian stock exchanges from 2012 to 2014 (financial industry was excluded). The tot...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2020-09-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
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| Online Access: | https://journal.uii.ac.id/JAAI/article/view/14151 |
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| _version_ | 1850190532852056064 |
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| author | Edy Suprianto Doddy Setiawan |
| author_facet | Edy Suprianto Doddy Setiawan |
| author_sort | Edy Suprianto |
| collection | DOAJ |
| description | The purpose reasearch is to examine the effect of earnings management on future performance. We also will assess whether auditor have important role in family firms. The population is all companies listed on the Indonesian stock exchanges from 2012 to 2014 (financial industry was excluded). The total sample used in this study as many as 918 firm-years or observations. Model by Kaznik (1999) model was used as an earning management proxy because it better than the other models. We suggest that the average value of the firms family future performance (CFOt+1 and NIt+1) is greater than non-family firms. We also show that accrual earnings management in Indonesia is more efficiency than opportunistic. Accrual earning management which conducted by Family Firms is more efficient than Non-Family Firms. Finally, auditor in family firms will increase future performance.
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| format | Article |
| id | doaj-art-eed60cf7a12a4d56a9cfe555c9862896 |
| institution | OA Journals |
| issn | 1410-2420 2528-6528 |
| language | English |
| publishDate | 2020-09-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj-art-eed60cf7a12a4d56a9cfe555c98628962025-08-20T02:15:15ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282020-09-0124110.20885/jaai.vol24.iss1.art49768Accrual earning management and future performance: Evidence from family firm in IndonesiaEdy Suprianto0Doddy Setiawan1Universitas Islam Sultan Agung, Semarang, IndonesiaUniversitas Sebelas Maret, Surakarta, IndonesiaThe purpose reasearch is to examine the effect of earnings management on future performance. We also will assess whether auditor have important role in family firms. The population is all companies listed on the Indonesian stock exchanges from 2012 to 2014 (financial industry was excluded). The total sample used in this study as many as 918 firm-years or observations. Model by Kaznik (1999) model was used as an earning management proxy because it better than the other models. We suggest that the average value of the firms family future performance (CFOt+1 and NIt+1) is greater than non-family firms. We also show that accrual earnings management in Indonesia is more efficiency than opportunistic. Accrual earning management which conducted by Family Firms is more efficient than Non-Family Firms. Finally, auditor in family firms will increase future performance. https://journal.uii.ac.id/JAAI/article/view/14151Accrual Earning Managementfuture cash flowsfuture net income and family firms |
| spellingShingle | Edy Suprianto Doddy Setiawan Accrual earning management and future performance: Evidence from family firm in Indonesia Jurnal Akuntansi dan Auditing Indonesia Accrual Earning Management future cash flows future net income and family firms |
| title | Accrual earning management and future performance: Evidence from family firm in Indonesia |
| title_full | Accrual earning management and future performance: Evidence from family firm in Indonesia |
| title_fullStr | Accrual earning management and future performance: Evidence from family firm in Indonesia |
| title_full_unstemmed | Accrual earning management and future performance: Evidence from family firm in Indonesia |
| title_short | Accrual earning management and future performance: Evidence from family firm in Indonesia |
| title_sort | accrual earning management and future performance evidence from family firm in indonesia |
| topic | Accrual Earning Management future cash flows future net income and family firms |
| url | https://journal.uii.ac.id/JAAI/article/view/14151 |
| work_keys_str_mv | AT edysuprianto accrualearningmanagementandfutureperformanceevidencefromfamilyfirminindonesia AT doddysetiawan accrualearningmanagementandfutureperformanceevidencefromfamilyfirminindonesia |