Analysis of opportunistic behavior of management to company performance

• Autorzy: Suryani A. , Pirzada K. , Mufidah

Identyfikatory

DOI

10.17512/pjms.2018.18.1.28

Warianty tytułu

PL

Analiza oportunistycznego zachowania zarządzania w działaniu spółki

• Języki publikacji: EN

Abstrakty

EN

The purpose of this research is to empirically analyze the effect of opportunistic behavior of management on company performance. Opportunistic behavior is measured by accrual-based earnings management and real earnings management. Meanwhile, company performance is measured by return on assets. This research examines manufacturing companies listed on the Indonesian Stock exchange between 2015 and 2017. A total of 57 companies are used. The data is analyzed using associate descriptive analysis with multiple linier regression analysis tools by testing classical assumption, testing hypotheses and using coefficients of determination. The results of this study show that management opportunistic behavior, as measured by accrual-based earnings management, does have an affect on company performance, while management opportunistic behavior, as measured by real earnings management, does not affect company performance.

PL

Celem przeprowadzonych badań jest empiryczne przeanalizowanie wpływu oportunistycznych zachowań zarządzania na wyniki firmy. Zachowania oportunistyczne mierzone są za pomocą zysków opartych na przychodach i zarządzania prawdziwymi zarobkami. Tymczasem wyniki firmy mierzy się zwrotem z aktywów. Na potrzeby artykułu przebadano firmy produkcyjne notowane na giełdzie w Indonezji w latach 2015-2017. W sumie przebadano 57 firm. Dane przeanalizowane zostały za pomocą skojarzonej analizy opisowej z wieloma narzędziami do analizy regresji liniowej poprzez testowanie klasycznego założenia, testowanie hipotez i stosowanie współczynników determinacji. Wyniki tego badania pokazują, że oportunistyczne zachowanie kierownictwa, mierzone na podstawie zasad naliczania zysków, ma wpływ na wyniki firmy, a oportunistyczne zachowanie kierownictwa, mierzone rzeczywistym zarządzaniem zarobkami, nie wpływa na wydajność firmy.

Słowa kluczowe

EN

opportunistic behavior; company performance; management

PL

zachowanie oportunistyczne; działalność przedsiębiorstwa; zarządzanie

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2018
• Tom: Vol. 18, No. 1
• Strony: 379--388
• Opis fizyczny: Bibliogr. 28 poz., tab.

Twórcy

autor

Suryani A.

• Batanghari University, Faculty of Economics

autor

Pirzada K.

• TISSA, University Utara Malaysia, Malaysia

autor

Mufidah

• Batanghari University, Faculty of Economics

Bibliografia

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• 23. Pirzada K., Mustapha M.Z.B., Wickramasinghe D., 2015, Firm Performance, Institutional Ownership and Capital Structure: A Case of Malaysia, “Procedia-Social and Behavioral Sciences”, 211.
• 24. Roychowdhurry S., 2006, Earning Management through Real Activities Manipulation, “Journal of Accounting and Economics”, 42(3).
• 25. Scott W.R., 2009, Financial Accounting Theory, (5th Edition), Canada Prentice Hall.
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Uwagi

Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2018).