The Effect Of Earnings Smoothing, Investment Opportunities, And Return Of Asset On Earnings Aggresiveness

Malau, Melinda (2019) The Effect Of Earnings Smoothing, Investment Opportunities, And Return Of Asset On Earnings Aggresiveness. In: Jornal of International Conference Proceedings (JICP). Association of International Bussiness & Professional Management (AIBPM), Yogyakarta, Indonesia, pp. 128-139. ISBN 2622 0989

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Abstract

This study aims to examine and analyze whether earnings smoothing, investment, and return on asset affect the earnings aggresiveness. The method is panel regression analysis. The sample used 500 observations in Indonesia from manufacturing companies for the period 2013-2017. The results show that earnings smoothing has a significant positive effect on the earnings aggressiveness. Return on asset has a significant negative effect on earnings aggressiveness. This research gives theoretical implications that earnings smoothing and return on asset have a significant effect on the earnings aggressiveness. It has managerial implication for regulators. The formulation of regulations in a country's Financial Accounting Standards is applied as form of limiting the flexibility of accounting policies and to narrow the opportunist attitudes of management. Keywords: earnings aggresiveness, earnings smoothing, investment, return on asset.

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