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April 2015

Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning

Abstrak: Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning. Studi ini bertujuan untuk menguji determinan minat keperilakuan untuk menggunakan sistem Enterprise Resource Planning (ERP) pada manajer dan karyawan PT PLN Distribusi Jawa Timur dengan menggunakan metode survei. Studi ini merupakan pengembangan model Theory of Planned Behaviour (TPB). Hasil studi menunjukkan bahwa kontrol perilaku […]

Engaging in Earnings Management to Avoid Negative Earnings

Imam Subekti Abstract The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic […]

Accrual and Real Earnings Management: One of the Perspectives of Prospect Theory

Imam Subekti Abstract Earning management has become the practice in business. Yet, not all of the companies dothis earning management. The study aims to investigate earnings management behavior measured by real and accruals transactions i.e. abnormal cash flow of operation, abnormal production cost, abnormal discretionary, short-term discretionary accruals, and long-term discretionary accruals. The study applies […]

Earnings Management, Value Relevance of Earnings and Book Value of Equity

Imam Subekti Abstract Previous studies examining relationship between earnings management and value rele­vance of accounting information show that earnings management decrease value relevance of ac­counting information. Generally, the studies apply accruals earnings management. In contrast, the present study applies integrated earnings management proxies i. e. real and accruals earnings management. Real earnings management proxies are […]