Tri Yulaeli


The purpose of this study is To know how the influence of cost of rem can influence real earnings management with control variable asset and market to book value, the study population is 147 manufactured companies registered in Bursa Efek Indonesia in 2011-2016 and the sample research into 35 companies with research methods. The type of research used is associative research that is associative technique of associative research using quantitative analysis technique (statistic). To know the amount of influence between variable of writer use data analysis with help SPSS 20. The result of research proves that there is financial distress no significant to real earnings management or hypothesis (H1) rejected, institutional ownerships no significant to real earnings management or hypothesis (H2) rejected and H3 accepted means family ownerships have a negative significant to real earnings management. .

Keyword :real earnings management, financial distress, institutional ownership, family ownership

Full Text:




Achleitner, Ann-Kristin, Nina Fichtl dan Christoph kaserer. 2008. Accounting and Real Earnings Management in Family Firms.Center for Entrepreneurial and financial Studies (CEFS). Altman, Edward I. 1968. Financial Ratios: Discriminan Analysis and the Prediction of Corporate Bankruptcy. Journal Of Finance Edition 123 September, pp. 589609.

Alves, Sandra. 2012. Ownership Structure and Earnings Management: Evidence from Portugal. Issue 1 Australasian Accounting Business and Finance Journal Volume 6, 2012, 57-74.

Brigham, Eugene F dan Houston. 2006. Fundamental of FinancialManagement: Dasar-Dasar Manajemen Keuangan. Edisi 10. Jakarta: Salemba Empat.

BusheeB. 1998, “The Influence of Institutional Investors on Myopic R&D Investment Behavior”, The Accounting Review, vol. 73 n. 3, pp. 305-333.

Dechow, P. M. Hutton, A. P., Kim, J. H. dan Sloan, R. G. 2012. Detecting Earnings Management: A New Approach.Journal Accounting Research, 50 (2).

Faccio, M., Lang, L., & Young, L. (2001).Dividends and expropriation.American Economic Review, 91(1),54–78.

Ghabdian, Bashir, Navid Attaran dan Omid Froutan. 2012. Ownership Structure and Earnings Management: Evidence From Iran. International Journal of Business and Management, Vol. 7, No. 15, 2012.

Hadani, M. Goraova, M. dan Khan R. 2011. Institutional Investors, Shareholders Activism and Earnings Management. Journal of Business Research, 64 (12), 1352-1360.

Hassanpour, Sara dan Mehdi Nazemi Ardakani. 2017. The Effect of Pre-Bankruptcy Financial Distress on Earnings Management Tools. International Review of Management and Marketing, 2017, 7(3), 213-219.

Hsu, Ming-Feng dan Shiow-Ying Wen. 2015. The Influence of Corporate Governance in Chinese Companies on Discretionary Accruals and Real Earnings Management. Asian Economic and Financial Review, 2015, 5(3): 391-406.

Jensen M. C. dan Meckling, W. H. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics. Vol. 3, Pages 305-360.

LaPorta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (2000).Investor protection and corporate governance.Journal of Financial Economics, 58, 3–27.Liu, Jo-Lan dan Ching-Chieh Tsai. 2015. Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management; Evidence from Taiwan. Accounting and Finance Research vol. 4, No. 4, 2015.

Man, C.-K. dan Wong, B. 2013. Corporate governance and earnings management: A survey.Journal of Applied Business Research, 29, 391-418.

Munir, Sa’adiah, Norman Mohd Saleh, Romlah Jaffar dan Puan Yatim. 2013. Family Ownership, Related-Party Transaction and Earnings Quality. AAMJAF Vol. 9, No. 1, 129-153, 2013.

Mohammadi, Farhad dan Peyman Amini. 2016. Investigating The Relationship Between Financial Distress and Earnings Management in Corporations of Accepted in Tehran Stock Exchange. International Academic Journal of Accounting and Financial Management Vol. 3, No. 6, 2016, pp. 41-50.

Nagar, Neerav dan Kaustav Sen. 2016.Earnings Management Strategies During Financial Distress. Indian Institute of Management Ahmedabad India, W.P. No. 2016-02-03 February 2016.

Plat, H.O dan Platt, M.B. 2006. Understanding Diferences Between Finacial Distress and Bankcrupty. Review of Applied Economics.2 (2): 141-157

Roychowdhury, S. 2006. Earnings management through real activities manipulation.Journal of Accounting and Economics, 42(3), 335–370. Sankar, M. R. dan Subramanyam, K. R. 2001.Reporting Discretion and Private Information Communication Through Earnings. Journal of Accounting Research, 39 (2), 365-386.

Stocken, P. C. dan Verrecchia, R. E. 2004. Financial Reporting Choice and Disclosure Management.The Accounting Review, 79 (4), 1181-1203.

Stockmans, A., Lybaert, N. and Voordeckers, W. (2010) Socioemotional Wealth andEarnings Management in Private Family Firms, Family Business Review, 23(3), pp.280–294.

Swai, Janeth dan Cosmas S. Mbogela. 2016. Accrual-Based Versus Real Earnings Management: The Effect of Ownership Structure: Evidence From East Africa. ACRN Oxford Journal of Finance and Risk Perspectives 5.2 (2016): 121-140.Zang, Amy. 2012. Evidence on The Trade-Off Between Real Activities Manipulation and Accrual-Based Earnings Management. The Accounting Review Vol. 87, No. 2 2012 pp. 675-703.


  • There are currently no refbacks.