Does Family Control Strengthen the Negative Influence of Earnings Management on the Performance of IDX Listed Banks?

Surifah, Surifah (2015) Does Family Control Strengthen the Negative Influence of Earnings Management on the Performance of IDX Listed Banks? Universitas teknologi Yogyakarta, http://journal.uty.ac.id/index.php/IJETS/article/view/24/17.

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Abstract

This study aims to provide empirical evidence about the influence of family control on the relationship between earnings management with the performance of the banks listed on the Indonesia Stock Exchange (IDX). Performance of banks is observed in terms of three dimensions: efficiency, profitability and the level of risk. The results show that family control reinforces the bad influence of real earnings management (REM) on the performance in terms of efficiency, profitability and the level of risk. Family Control also reinforces bad influence accruals earnings management (AEM) on the performance of efficiency and profitability, but does not affect the relation between AEM on level of risk. Both AEM and REM in family-controlled banks negatively affect the performance in terms of efficiency, profitability, and risk level. These results indicate that the family control uses both accruals and real earnings management to hide and get private benefits. REM in non-family controlled banks also has a negative effect on efficiency and profitability. REM does not affect the level of risk in non-family banks but adversely AEM positively (bad) affects the level of risk. AEM in non-family controlled banks positively affects performance in terms of efficiency and profitability. It indicates that the non-family control uses accrual-based earnings management which is not for expropriating

Item Type: Other
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Dr. Surifah S.E., M.Si.
Date Deposited: 03 Apr 2023 06:53
Last Modified: 03 Apr 2023 06:53
URI: http://eprints.uty.ac.id/id/eprint/12541

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