Accounting Information On Earnings Management Practices As Investment Decisions
DOI:
https://doi.org/10.37385/msej.v6i3.7806Keywords:
Earnings Management, Stock Price, Investment DecisionsAbstract
This study aims to determine the effect of accounting information in the form of earnings management on investment decisions. The type of research used is quantitative research using secondary data. The population used is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) 2019-2023 as many as 110 samples. With the data used in this study are financial statements and company stock prices. The results showed that earnings management has an effect on stock prices. Thus, this research can be used by investors as one of the information for making investment decisions.
References
Alik Katur Rofiah, B., & Pujiono, P. (2022). Manajemen laba model jones dimodifikasi dan arus kas operasi terhadap keputusan investasi pada sektor aneka industri di BEI setelah implementasi IFRS. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(11), 5000–5007. https://doi.org/10.32670/fairvalue.v4i11.1798
Atin, T., & Pujiono, P. (2022). Analisis Laba Bersih dan Manajemen Laba Model Jones Dimodifikasi Untuk Keputusan Investasi Pada Sektor Agrikultur Di BEI Setelah Implementasi Full IFRS. Owner, 6(3), 1580–1590. https://doi.org/10.33395/owner.v6i3.940
Ghozali, I. (2018). Book_2018_Ghozali.pdf (p. 30).
Karen, K., Yenanda, K., & Evelyn, V. (2022). Analisa Pelanggaran Kode Etik Akuntan Publik Pada Pt Garuda Indonesia Tbk. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 2(1), 189–198. https://doi.org/10.54443/sibatik.v2i1.519
Meckling, J. &. (1976). Jensen and Meckling. The Corporate Financiers, 3, 305–360. https://doi.org/10.1057/9781137341280.0038
Meita, I. (2019). Faktor-Faktor yang Mempengaruhi Perencanaa Pajak dan Manajemen Laba terhadap Harga Saham. Ejournal-Binainsani.Ac.Id, 4(Desember), 253–268. http://www.ejournal-binainsani.ac.id/index.php/JOIA/article/view/1202
Rahmawati, A., Putri, M. N., Kunci, K., Perusahaan, N., Laba, M., Manajerial, K., & Institusional, K. (2020). Jurnal Riset Akuntansi dan Manajemen PERAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN. Jurnal Riset Akuntansi Dan Manajemen, 9(1), 63–75.
Sihanta, D. N. A., & Pujiono, P. (2024). Praktik Manajemen Laba Sebagai Pertimbangan Keputusan Pasar Pada Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Dan Manajemen, 2(2), 167–177.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D.
Template
