How to cite this paper
Pratiwi, C., Suprasto, H., Sari, M & Ariyanto, D. (2022). The effect of financial distress on earning management practices using classification shifting: The moderating effect of good corporate governance.Accounting, 8(2), 187-196.
Refrences
Abbadi, S. S., Hijazi, Q. F., & Al-Rahahleh, A. S. (2016). Corporate governance quality and earnings management: Evidence from Jorand. Australasian Accounting, Business and Finance Journal, 10(2), 54-75.
Amelia, W., & Hernawati, E. (2016). Pengaruh Komisaris independen, ukuran perusahaan and profitabilitas terhadap manajemen laba. Neo-Bis, 10(1), 62-77.
Astika, I. B. P. (2010). Manajemen Laba and Motif yang Melandasinya. Jurnal Ilmiah Akuntansi and Bisnis, 5(1).
Busirin, M. F., Azmi, N. A., & Zakaria, N. B. (2015). How Effective is Board Independence to the Monitoring of Earnings Manipulation?. Procedia Economics and Finance, 31, 462-469.
Cahyaningtyas, S. R., Husnaini, W., Hendri, R. S., Ramadhani, R. S., Lenap, I. P. & Campa, D. (2019). Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies. Research in International Business and Finance, 50, 457-471.
Chiorean, R., Kirschenheiter, M., & Ramakrishnan, R. T. (2017). Earnings Management Through OCI Components. Available at SSRN 2947818.
Chrisdianto, B. (2013). Peran komite audit dalam good corporate governance. Jurnal Akuntansi Aktual, 2(1), 1-8.
Damayanti, C. R., & Kawedar, W. (2018). Pengaruh Profitabilitas, Mekanisme Pemantauan and Financial Distress Terhadap Manajemen Laba (Doctoral dissertation, Fakultas Ekonomika and Bisnis).
Davidson, R., Goodwin‐Stewart, J., & Kent, P. (2005). Internal governance structures and earnings management. Accounting & Finance, 45(2), 241-267.
Debbianita, D., Siregar, S. V., & Adhariani, D. (2016). Manajemen Laba Menggunakan Classification Shifting and Kualitas Audit. Jurnal Keuangan and Perbankan, 20(2), 178843.
Dewi, K. R. C., Rasmini, N. K., & Ratnadi, N. M. D. The Effect of Independent Board of Commissioners, Institutional Ownership, and Managerial Ownership in Firm Values with Environmental Disclosure as Moderating Variable.
Dwiyanti, K. T., & Astriena, M. (2019). Pengaruh Kepemilikan keluarga and Karakteristik Komite Audit Terhadap Manajemen Laba. Jurnal Riset Akuntansi And Bisnis Airlangga, 3(2).
Feldo, F., & Yuliati, R. (2019). Hubungan Kesulitan Keuangan Dengan Manajemen Laba Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2016. Equity, 21(2), 141-151.
Ghazali, A. W., Shafie, N. A., & Sanusi, Z. M. (2015). Earnings management: An analysis of opportunistic behaviour, monitoring mechanism and financial distress. Procedia Economics and Finance, 28, 190-201.
Gunawan, F. F., Rudiawarni, F. A., & Sutanto, A. C. (2014). Hubungan antara financial distress dengan earnings management pada baand usaha sektor manufaktur yang terdaftar di bei periode 2010-2012. CALYPTRA, 3(1), 1-18.
Gupta, A. T., & Suartana, I. W. (2018). Pengaruh financial distress and kualitas corporate governance pada manajemen laba. E-Jurnal Akuntansi Universitas Udayana, 23(2), 26.
Hartomo, A. B. (2015). Keberadaan Corporate Governance sebagai Variabel Moderasi Pengaruh Financial Distress terhadap Earnings Management (Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) (Doctoral dissertation, Perpustakaan STIE YKPN).
Idris, M., Siam, Y. A., & Nassar, M. (2018). Board independence, earnings management and the moderating effect of family ownership in Jorand. Management & Marketing. Challenges for the Knowledge Society, 13(2), 985-994.
Jacoby, G., Li, J., & Liu, M. (2019). Financial distress, political affiliation and earnings management: the case of politically affiliated private firms. The European Journal of Finance, 25(6), 508-523.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Johari, N. H., Saleh, N. M., Jaffar, R., & Hassan, M. S. (2009). The influence of board independence, competency and ownership on earnings management in Malaysia. The influence of board independence, competency and ownership on earnings management in Malaysia. International Journal of Economics and Management, 2 (2), 281-306.
Kanakriyah, R., Shankat, M. M., & Freihat, A. R. M. S. (2017). Exploitation of earnings management concept to influence the quality of accounting information: Evidence from Jorand. Research Journal of Finance and Accounting, 8(22), 53-61.
Kazemian, S., Shauri, N. A. A., Sanusi, Z. M., Kamaluddin, A., & Shuhiand, S. M. (2017). Monitoring mechanisms and financial distress of public listed companies in Malaysia. Journal of International Studies, 10(1).
Kurniawati, A., & Panggabean, R. R. (2020). Firm Size, Financial Distress, Audit Quality, and Earnings Management of Banking Companies. Kurniawati, A. and Panggabean, RR, Firm Size, Financial Distress, Audit Quality, and Earnings Management of Banking Companies. Advances in Social Science, Education and Humanities Research, 436, 413-417.
Li, Y., Li, X., Xiang, E., & Djajadikerta, H. G. (2020). Financial distress, internal control, and earnings management: Evidence from China. Journal of Contemporary Accounting & Economics, 16(3), 100210.
Lippolis, S., & Grimaldi, F., (2015). Corporate governance e politiche di Earnings Management: aspetti teorici ed evidenze empiriche. Corporate governance e politiche di Earnings Management, 1-151.
Malindasari, P., Sukartha, I. M., & Wirakusuma, M. G. (2016). PENGARUH DEPRESIASI NILAI RUPIAH PADA RETURN SAHAM AND VOLUME PERDAGANGAN SAHAM PERUSAHAAN MULTINASIONAL DI BURSA EFEK INDONESIA. E-Jurnal Ekonomi and Bisnis Universitas Udayana.
Mansor, N., Che-Ahmad, A., Ahmad-Zaluki, N. A., & Osman, A. H. (2013). Corporate governance and earnings management: A study on the Malaysian family and non-family owned PLCs. Procedia Economics and Finance, 7, 221-229.
Marsha, F., & Ghozali, I. (2017). Pengaruh ukuran komite audit, audit eksternal, jumlah rapat komite audit, jumlah rapat dewan komisaris and kepemilikan institusional terhadap manajemen laba (studi empiris perusahaan manufaktur yang terdaftar di bei tahun 2012-2014). Diponegoro Journal of Accounting, 6(2), 91-102.
McVay, S. E. (2006). Earnings management using classification shifting: An examination of core earnings and special items. The Accounting Review, 81(3), 501-531.
Nagar, N., & Sen, K. (2017). Do financially distressed firms misclassify core expenses?. Accounting Research Journal.
Noviantari, N. W., & Ratnadi, N. M. D. (2015). Pengaruh financial distress, ukuran perusahaan, and leverage pada konservatisme akuntansi. E-Jurnal Akuntansi, 11(3), 646-660.
Oktaviani, H. D. (2016). Pengaruh Ukuran Dewan Direksi, Proporsi Dewan Komisaris Independen, and Ukuran Komite Audit Terhadap Praktik Manajemen Laba Pada Perusahaan Farmasi yang Terdaftar di BEI Tahun 2009-2014. Jurnal Akuntansi AKUNESA, 4(2).
Putri, B. N. L., & Rachmawati, S. (2019). Analisis Financial Distress and Free Cash Flow dengan Proporsi Dewan Komisaris Independen sebagai Variabel Moderasi Terhadap Manajemen Laba. Jurnal Keuangan and Perbankan, 14(2), 54-61.
Ranjbar, S., & Amanollahi, G. (2018). The effect of financial distress on earnings management and unpredicted net earnings in companies listed on Tehran Stock Exchange. Management Science Letters, 8(9), 933-938.
Rosellyn A, N., & Lusmeida, H. (2019). The Impact of firm and board characteristics towards earnings management.
Satrio, A., Oktaroza, M. L., & Purnamasari, P. (2019). Pengaruh Kualitas Audit and Komite Audit terhadap Manajemen Laba.
Supardi, S., & Asmara, E. N. (2019, May). Financial Factors, Corporate Governance and Earnings Management: Evidence from Indonesian manufacturing industry. In 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018) (pp. 727-736). Atlantis Press.
Wiyadi, W., Trisnawati, R., & Sulistyowati, E. (2019). MEKANISME CORPORATE GOVERNANCE AND MANAJEMEN LABA MODEL LONG TERM DISCRETIONARY ACCRUAL PADA PERUSAHAAN GO PUBLIK DI INDONESIA. Jurnal Manajemen Dayasaing, 21(1), 55-69.
Zalata, A., & Roberts, C. (2016). Internal corporate governance and classification shifting practices: An analysis of UK corporate behavior. Journal of Accounting, Auditing & Finance, 31(1), 51-78.
Zehri, F., & Zgarni, I. (2020). Internal and external corporate governance mechanisms and earnings management: an international perspective. Accounting and Management Information Systems, 19(5), 33-64.
Amelia, W., & Hernawati, E. (2016). Pengaruh Komisaris independen, ukuran perusahaan and profitabilitas terhadap manajemen laba. Neo-Bis, 10(1), 62-77.
Astika, I. B. P. (2010). Manajemen Laba and Motif yang Melandasinya. Jurnal Ilmiah Akuntansi and Bisnis, 5(1).
Busirin, M. F., Azmi, N. A., & Zakaria, N. B. (2015). How Effective is Board Independence to the Monitoring of Earnings Manipulation?. Procedia Economics and Finance, 31, 462-469.
Cahyaningtyas, S. R., Husnaini, W., Hendri, R. S., Ramadhani, R. S., Lenap, I. P. & Campa, D. (2019). Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies. Research in International Business and Finance, 50, 457-471.
Chiorean, R., Kirschenheiter, M., & Ramakrishnan, R. T. (2017). Earnings Management Through OCI Components. Available at SSRN 2947818.
Chrisdianto, B. (2013). Peran komite audit dalam good corporate governance. Jurnal Akuntansi Aktual, 2(1), 1-8.
Damayanti, C. R., & Kawedar, W. (2018). Pengaruh Profitabilitas, Mekanisme Pemantauan and Financial Distress Terhadap Manajemen Laba (Doctoral dissertation, Fakultas Ekonomika and Bisnis).
Davidson, R., Goodwin‐Stewart, J., & Kent, P. (2005). Internal governance structures and earnings management. Accounting & Finance, 45(2), 241-267.
Debbianita, D., Siregar, S. V., & Adhariani, D. (2016). Manajemen Laba Menggunakan Classification Shifting and Kualitas Audit. Jurnal Keuangan and Perbankan, 20(2), 178843.
Dewi, K. R. C., Rasmini, N. K., & Ratnadi, N. M. D. The Effect of Independent Board of Commissioners, Institutional Ownership, and Managerial Ownership in Firm Values with Environmental Disclosure as Moderating Variable.
Dwiyanti, K. T., & Astriena, M. (2019). Pengaruh Kepemilikan keluarga and Karakteristik Komite Audit Terhadap Manajemen Laba. Jurnal Riset Akuntansi And Bisnis Airlangga, 3(2).
Feldo, F., & Yuliati, R. (2019). Hubungan Kesulitan Keuangan Dengan Manajemen Laba Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2016. Equity, 21(2), 141-151.
Ghazali, A. W., Shafie, N. A., & Sanusi, Z. M. (2015). Earnings management: An analysis of opportunistic behaviour, monitoring mechanism and financial distress. Procedia Economics and Finance, 28, 190-201.
Gunawan, F. F., Rudiawarni, F. A., & Sutanto, A. C. (2014). Hubungan antara financial distress dengan earnings management pada baand usaha sektor manufaktur yang terdaftar di bei periode 2010-2012. CALYPTRA, 3(1), 1-18.
Gupta, A. T., & Suartana, I. W. (2018). Pengaruh financial distress and kualitas corporate governance pada manajemen laba. E-Jurnal Akuntansi Universitas Udayana, 23(2), 26.
Hartomo, A. B. (2015). Keberadaan Corporate Governance sebagai Variabel Moderasi Pengaruh Financial Distress terhadap Earnings Management (Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) (Doctoral dissertation, Perpustakaan STIE YKPN).
Idris, M., Siam, Y. A., & Nassar, M. (2018). Board independence, earnings management and the moderating effect of family ownership in Jorand. Management & Marketing. Challenges for the Knowledge Society, 13(2), 985-994.
Jacoby, G., Li, J., & Liu, M. (2019). Financial distress, political affiliation and earnings management: the case of politically affiliated private firms. The European Journal of Finance, 25(6), 508-523.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Johari, N. H., Saleh, N. M., Jaffar, R., & Hassan, M. S. (2009). The influence of board independence, competency and ownership on earnings management in Malaysia. The influence of board independence, competency and ownership on earnings management in Malaysia. International Journal of Economics and Management, 2 (2), 281-306.
Kanakriyah, R., Shankat, M. M., & Freihat, A. R. M. S. (2017). Exploitation of earnings management concept to influence the quality of accounting information: Evidence from Jorand. Research Journal of Finance and Accounting, 8(22), 53-61.
Kazemian, S., Shauri, N. A. A., Sanusi, Z. M., Kamaluddin, A., & Shuhiand, S. M. (2017). Monitoring mechanisms and financial distress of public listed companies in Malaysia. Journal of International Studies, 10(1).
Kurniawati, A., & Panggabean, R. R. (2020). Firm Size, Financial Distress, Audit Quality, and Earnings Management of Banking Companies. Kurniawati, A. and Panggabean, RR, Firm Size, Financial Distress, Audit Quality, and Earnings Management of Banking Companies. Advances in Social Science, Education and Humanities Research, 436, 413-417.
Li, Y., Li, X., Xiang, E., & Djajadikerta, H. G. (2020). Financial distress, internal control, and earnings management: Evidence from China. Journal of Contemporary Accounting & Economics, 16(3), 100210.
Lippolis, S., & Grimaldi, F., (2015). Corporate governance e politiche di Earnings Management: aspetti teorici ed evidenze empiriche. Corporate governance e politiche di Earnings Management, 1-151.
Malindasari, P., Sukartha, I. M., & Wirakusuma, M. G. (2016). PENGARUH DEPRESIASI NILAI RUPIAH PADA RETURN SAHAM AND VOLUME PERDAGANGAN SAHAM PERUSAHAAN MULTINASIONAL DI BURSA EFEK INDONESIA. E-Jurnal Ekonomi and Bisnis Universitas Udayana.
Mansor, N., Che-Ahmad, A., Ahmad-Zaluki, N. A., & Osman, A. H. (2013). Corporate governance and earnings management: A study on the Malaysian family and non-family owned PLCs. Procedia Economics and Finance, 7, 221-229.
Marsha, F., & Ghozali, I. (2017). Pengaruh ukuran komite audit, audit eksternal, jumlah rapat komite audit, jumlah rapat dewan komisaris and kepemilikan institusional terhadap manajemen laba (studi empiris perusahaan manufaktur yang terdaftar di bei tahun 2012-2014). Diponegoro Journal of Accounting, 6(2), 91-102.
McVay, S. E. (2006). Earnings management using classification shifting: An examination of core earnings and special items. The Accounting Review, 81(3), 501-531.
Nagar, N., & Sen, K. (2017). Do financially distressed firms misclassify core expenses?. Accounting Research Journal.
Noviantari, N. W., & Ratnadi, N. M. D. (2015). Pengaruh financial distress, ukuran perusahaan, and leverage pada konservatisme akuntansi. E-Jurnal Akuntansi, 11(3), 646-660.
Oktaviani, H. D. (2016). Pengaruh Ukuran Dewan Direksi, Proporsi Dewan Komisaris Independen, and Ukuran Komite Audit Terhadap Praktik Manajemen Laba Pada Perusahaan Farmasi yang Terdaftar di BEI Tahun 2009-2014. Jurnal Akuntansi AKUNESA, 4(2).
Putri, B. N. L., & Rachmawati, S. (2019). Analisis Financial Distress and Free Cash Flow dengan Proporsi Dewan Komisaris Independen sebagai Variabel Moderasi Terhadap Manajemen Laba. Jurnal Keuangan and Perbankan, 14(2), 54-61.
Ranjbar, S., & Amanollahi, G. (2018). The effect of financial distress on earnings management and unpredicted net earnings in companies listed on Tehran Stock Exchange. Management Science Letters, 8(9), 933-938.
Rosellyn A, N., & Lusmeida, H. (2019). The Impact of firm and board characteristics towards earnings management.
Satrio, A., Oktaroza, M. L., & Purnamasari, P. (2019). Pengaruh Kualitas Audit and Komite Audit terhadap Manajemen Laba.
Supardi, S., & Asmara, E. N. (2019, May). Financial Factors, Corporate Governance and Earnings Management: Evidence from Indonesian manufacturing industry. In 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018) (pp. 727-736). Atlantis Press.
Wiyadi, W., Trisnawati, R., & Sulistyowati, E. (2019). MEKANISME CORPORATE GOVERNANCE AND MANAJEMEN LABA MODEL LONG TERM DISCRETIONARY ACCRUAL PADA PERUSAHAAN GO PUBLIK DI INDONESIA. Jurnal Manajemen Dayasaing, 21(1), 55-69.
Zalata, A., & Roberts, C. (2016). Internal corporate governance and classification shifting practices: An analysis of UK corporate behavior. Journal of Accounting, Auditing & Finance, 31(1), 51-78.
Zehri, F., & Zgarni, I. (2020). Internal and external corporate governance mechanisms and earnings management: an international perspective. Accounting and Management Information Systems, 19(5), 33-64.