Analysis of earnings management practices in PROPER companies

Document Type : Original Article

Authors

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 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.

Keywords

Main Subjects

References

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New Applied Studies in Management, Economics & Accounting
Volume 6, Issue 4
December 2023
Pages 34-43

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History

  • Receive Date: 01 May 2023
  • Revise Date: 27 May 2023
  • Accept Date: 20 July 2023

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