Melola Discovery

← Melola Discovery

Akses terbuka Jurnal

Comparative Analysis Of Profit Management Of Plantation Companies Listed On The Indonesia Stock Exchange And The Malaysia Stock Exchange In The 2016-2018 Period

Jurnal Cakrawala Akuntansi · Vol. 16 No. 1 (2024) · hlm. 93–108

DOI
10.22437/jca.v16i1.46750
ISSN
3123-1918, 1979-4851
Terbit
2024-02-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to analyze earnings management practices in plantation companies listed on the Indonesia Stock Exchange during the 2016–2018 period using the discretionary accrual approach. The study employs secondary data derived from published financial statements, including asset data, net income, and cash flows. The analysis methods consist of both descriptive and inferential statistical techniques. Discretionary accruals were used as a proxy to detect earnings management behavior.The results reveal that both Indonesian and Malaysian plantation companies engaged in earnings management practices, as indicated by the presence of both positive and negative discretionary accrual values. Descriptive analysis shows that the average discretionary accruals of Indonesian plantation companies are higher than those of Malaysian plantation companies over the observed period. However, inferential analysis using the Independent Sample T-Test indicates that there is no statistically significant difference in the extent of earnings management between plantation companies listed on the Indonesia Stock Exchange and those listed on Bursa Malaysia. Moreover, the average discretionary accruals reflect a negative value, suggesting that earnings management was predominantly conducted through income-decreasing strategies.This study contributes to the comparative financial reporting literature by providing empirical evidence on earnings management behavior in the Southeast Asian plantation sector. The findings offer insights for regulators, auditors, and investors regarding the quality of reported earnings and the financial transparency of publicly listed agricultural firms.

Kata kunci

Jaringan kolaborasi para penulis

30 penulis · 78 tautan kepenulisan bersama · 2 lintas organisasi

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • Hasanuddin University
  • Universitas Syiah Kuala
  • Universitas Halu Oleo
  • Universitas Internasional Semen Indonesia
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Wirmie Eka PutraAfiliasi tidak diketahui3
Afrizal AfrizalAfiliasi tidak diketahui2
Yuliusman YuliusmanAfiliasi tidak diketahui2
Sri RahayuHasanuddin University2
Yusrizal YusrizalUniversitas Syiah Kuala1
Jefri MarzalAfiliasi tidak diketahui1
JUNAIDI JUNAIDIAfiliasi tidak diketahui1
Ratih KusumastutiAfiliasi tidak diketahui1
Susfayetti SusfayettiAfiliasi tidak diketahui1
Dedy SetiawanAfiliasi tidak diketahui1
RAHAYU RAHAYUUniversitas Halu Oleo1
Muhammad RidwanHasanuddin University1
Yudi YudiAfiliasi tidak diketahui1
Hamzah HamzahAfiliasi tidak diketahui1
Rainiyati RainiyatiAfiliasi tidak diketahui1
Putri AmeliaUniversitas Internasional Semen Indonesia1
Roselika AgryadiniAfiliasi tidak diketahui1
Leli SaraswatiAfiliasi tidak diketahui1
Dedi SetiawanAfiliasi tidak diketahui1
Iskandar SamAfiliasi tidak diketahui1
Anju SaputraAfiliasi tidak diketahui1
Firmansyah FirmansyahHasanuddin University1
Novita SariAfiliasi tidak diketahui1
Tona Aurora LubisAfiliasi tidak diketahui1
Ahmad Nur Budi UtamaAfiliasi tidak diketahui1
Maryati NingsihAfiliasi tidak diketahui1
Vinni Rizki LestariAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">Comparative Analysis Of Profit Management Of Plantation Companies Listed On The Indonesia Stock Exchange And The Malaysia Stock Exchange In The 2016-2018 Period</dc:title>
	<dc:creator xml:lang="en"> Izzuddin, Muhammad</dc:creator>
	<dc:creator xml:lang="en">Mukhzarudfa, Mukhzarudfa</dc:creator>
	<dc:creator xml:lang="en">Jumaili, Salman</dc:creator>
	<dc:subject xml:lang="en">Earnings Management and Discreationary Accrual</dc:subject>
	<dc:description xml:lang="en">This study aims to analyze earnings management practices in plantation companies listed on the Indonesia Stock Exchange during the 2016–2018 period using the discretionary accrual approach. The study employs secondary data derived from published financial statements, including asset data, net income, and cash flows. The analysis methods consist of both descriptive and inferential statistical techniques. Discretionary accruals were used as a proxy to detect earnings management behavior.The results reveal that both Indonesian and Malaysian plantation companies engaged in earnings management practices, as indicated by the presence of both positive and negative discretionary accrual values. Descriptive analysis shows that the average discretionary accruals of Indonesian plantation companies are higher than those of Malaysian plantation companies over the observed period. However, inferential analysis using the Independent Sample T-Test indicates that there is no statistically significant difference in the extent of earnings management between plantation companies listed on the Indonesia Stock Exchange and those listed on Bursa Malaysia. Moreover, the average discretionary accruals reflect a negative value, suggesting that earnings management was predominantly conducted through income-decreasing strategies.This study contributes to the comparative financial reporting literature by providing empirical evidence on earnings management behavior in the Southeast Asian plantation sector. The findings offer insights for regulators, auditors, and investors regarding the quality of reported earnings and the financial transparency of publicly listed agricultural firms.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2024-02-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/46750</dc:identifier>
	<dc:identifier>10.22437/jca.v16i1.46750</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi ; 93-108</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46750/21670</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Muhammad Izzudidin, Mukhzarudfa Mukhzarudfa, Salman Jumaili</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>