Meta-Analysis: Satu Dekade Penelitian Manajemen Laba di Indonesia

Eny, Nur (2019) Meta-Analysis: Satu Dekade Penelitian Manajemen Laba di Indonesia. Akuntabilitas : Jurnal Ilmu Akuntansi, 12 (1). pp. 19-36. ISSN 2461-1190

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Abstract

Abstract This study aims to examine whether corporate characteristics and information asymmetry affects earnings management in Indonesia. This study use meta-analysis techniques approach with 35 samples from international and national accredited journals as well as Indonesian National Symposium of Accounting proceedings. Research results reinforce meta- analysis findings of previous studies where earnings management is done for different purposes. Management’s motivation to perform earnings management varies between opportunistic and efficient contract motives. Empirical evidence shows that corporate characteristics are predictors of earnings management. Cash flow from operations and information asymmetry significantly affect earnings management. This empirical evidence supports several previous meta-analysis in accounting field where moderator measurement variables has an effect on heterogeneity of research findings.

Item Type:	Article
Uncontrolled Keywords:	earnings management, corporate characteristics, information asymmetry, meta-analysis
Subjects:	FAKULTAS EKONOMI KARYA ILMIAH DOSEN Universitas Negeri Makassar > KARYA ILMIAH DOSEN
Divisions:	KOLEKSI KARYA ILMIAH UPT PERPUSTAKAAN UNM MENURUT FAKULTAS > KARYA ILMIAH DOSEN KARYA ILMIAH DOSEN
Depositing User:	Herling HR Sahade
Date Deposited:	25 Apr 2021 07:36
Last Modified:	25 Apr 2021 08:52
URI:	http://eprints.unm.ac.id/id/eprint/19992

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