The impact of firm attributes on earnings management

• Autorzy: Setyoputri Lusi Shintia , Mardijuwono Agus Widodo

Identyfikatory

DOI

10.17512/pjms.2020.22.1.32

Warianty tytułu

PL

Wpływ atrybutów firmy na zarządzanie zarobkami

• Języki publikacji: EN

Abstrakty

EN

The determinants of earnings management is a widely studied area which provides understanding of managerial behavior to investors and regulators. This study aims to provide empirical evidence regarding the effect of managerial ownership, leverage and firm size on earnings management. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analysis technique used is multiple linear regression analysis method with SPSS version 20. The results of this study indicate that managerial ownership and leverage affect earnings management. But the size of the company has no effect on earnings management. This result implies the importance of restrictions in the company over managerial ownership and high leverage to avoid earnings management in the company.

PL

Determinanty zarządzania dochodami to szeroko badany obszar, który zapewnia zrozumienie zachowań menedżerów inwestorom i organom regulacyjnym. Niniejsze badanie ma na celu dostarczenie dowodów empirycznych dotyczących wpływu własności menedżerskiej, dźwigni finansowej i wielkości firmy na zarządzanie dochodami. Próbka w tym badaniu to firmy produkcyjne notowane na indonezyjskiej giełdzie papierów wartościowych (IDX). Zastosowaną techniką analizy jest metoda analizy wielokrotnej regresji liniowej z SPSS w wersji 20. Wyniki tego badania wskazują, że własność menedżerska i dźwignia mają wpływ na zarządzanie dochodami. Ale wielkość firmy nie ma wpływu na zarządzanie wynikami. Wynik ten wskazuje na znaczenie ograniczeń w firmie w zakresie własności menedżerskiej i dużej dźwigni w celu uniknięcia zarządzania zyskami w firmie.

Słowa kluczowe

EN

managerial ownership; leverage; firm size; earnings management

PL

własność menedżerska; dźwignia finansowa; wielkość firmy; zarządzanie dochodami

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2020
• Tom: Vol. 22, No. 1
• Strony: 502--512
• Opis fizyczny: Bibliogr. 25 poz., tab.

Twórcy

autor

Setyoputri Lusi Shintia

• Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia

autor

Mardijuwono Agus Widodo

• Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2021).