Reputasi perusahaan keluarga: Accrual dan real earnings management | Zendy

William Sebastian Tanusaputra | Zendy; Rizky Eriandani | Zendy

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Reputasi perusahaan keluarga: Accrual dan real earnings management

Author(s) -

William Sebastian Tanusaputra,

Rizky Eriandani

Publication year - 2021

Publication title -

journal of business and banking

Language(s) - English

Resource type - Journals

ISSN - 2303-3460

DOI - 10.14414/jbb.v10i2.2445

Subject(s) - earnings management , accrual , reputation , business , stock exchange , nonprobability sampling , accounting , earnings per share , earnings , audit , finance , social science , population , demography , sociology

This study examined the effect of earnings management on reputation in family firms listed on the Indonesia Stock Exchange (ISE). The data were collected from audited financial reports of companies listed on the Indonesia Stock Exchange for 2017-2019. The data were slected by using a purposive sampling towards 264 companies. The data of company reputation comes from the corporate image reward website, and they were analyzed using logistic regression. The results showed there is no effect of accrual earnings management (AEM) on the family firms’ reputation. On the contrary, real earnings management (REM) has a significant negative effect on family firms. This result implies that earnings manipulation by adjusting the company’s operations will result in a bad reputation.

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