چکیده:
This research aims to determine and analyze earnings management practices by companies by using the Jones Model to calculate discretionary accruals that proxy earnings management. The research was conducted at PROPER companies listed on the Indonesia stock exchange from 2017 to 2021. This research will be a descriptive study with a quantitative approach which is a differentiator from other research that tends to conduct associative research, so this research can explore the earnings management practices carried out more intensely. The research result reveal that all PROPER companies are indicated to practice earnings management and are dominated by companies that have made environmental management efforts required following the provisions. This research can be a consideration for stakeholders in making decisions.
خلاصه ماشینی:
Departement of Accounting, Faculty of Economic and Business, Mataram University, Indonesia Abstract This research aims to determine and analyze earnings management practices by companies by using the Jones Model to calculate discretionary accruals that proxy earnings management.
The research result reveal that all PROPER companies are indicated to practice earnings management and are dominated by companies that have made environmental management efforts required following the provisions.
Keywords: Earnings management, Discretionary accrual, Jones model, PROPER companies.
(2015), Ramadhan (2017), and Yimenu & Surur (2019) provide evidence that company size has a positive effect on earnings management.
Company Performance Rating Program in Environmental Management (PROPER) Research carried out by Astuti (2014) proves that public awareness as investors and consumers affect the choices made.
This research was carried out with secondary data, which is the financial statements of companies registered as participants in the Company Performance Rating Assessment Program in Environmental Management (PROPER) and listed on the Indonesia Stock Exchange (IDX) in 2017-2021 which were collected using purposive sampling.
4. Results and Discussion Table 1 shows the descriptive statistics of earnings management practices by PROPER companies listed on the Indonesia Stock Exchange from 2017 to 2021.
Based on the appendix, it is found that 100% of PROPER companies listed on the Indonesia Stock Exchange in 2017-2021 are indicated to have practiced earnings management.
But not a little either (31%) of PROPER companies practice earnings management by increasing income.
Pengaruh Prefer abilities dan Leverage terhadap Management Laba pada Perusahaan Manufacture terdaftar di Bursa Efek Indonesia tahun 2012-2014.