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"Earnings management using classification shifting is interesting because many previous researcheshave shown that analyst and investors pay more attention to core earnings (investors give low weight ontransitory earnings). Extraordinary items are transitory items or irregular items and their allocation requiremanagement subjectivity, thus allowing management to exercise classification shifting using extraordinaryitems to increase core earnings. This research aims to detect earnings management through classificationshifting by classifying core expenses as extraordinary items to increase core earnings. Samples of thisresearch obtained with purposive sampling from all companies listed in the capital markets of Indonesia,Malaysia, Singapore, Philippines, Thailand, and Vietnam. Final samples are 126 observations from 2004until 2008. Data analysis was performed using multiple regressions. Results show that extraordinary itemscurrent year are positively associated with unexpected core earnings this year, but extraordinary items thisyear are also positively associated with unexpected change in core earnings in the following year. Thisresearch does not provide empirical support for classification shifting by companies listed in the capitalmarkets of Indonesia, Malaysia, Singapore, Philippines, Thailand, and Vietnam. An unexpected increase incore earnings is more consistent with real economic improvements.AbstrakManajemen laba menggunakan classification shifting menarik karena banyak penelitian sebelumnyamenunjukkan bahwa analis dan investor lebih memperhatikan lebih laba usaha (investor memberikan bobotrendah pada laba transitori). Pos luar biasa merupakan pos transitori atau pos luar biasa dan pengalokasiannyamemerlukan subjektivitas manajemen, yang memungkinkan manajemen untuk melakukan classificationshifting dengan menggunakan pos luar biasa untuk meningkatkan laba usaha. Penelitian ini bertujuanuntuk mendeteksi manajemen laba melalui classification shifting dengan mengklasifikasikan beban usahasebagai pos luar biasa untuk meningkatkan laba usaha. Sampel penelitian ini dihasilkan dengan purposivesampling dari seluruh perusahaan yang terdaftar di pasar modal Indonesia, Malaysia, Singapura, Filipina,Thailand, dan Vietnam. Sampel akhir sebanyak 126 observasi dari tahun 2004 sampai dengan 2008. Datadianalisis dengan menggunakan regresi berganda. Hasilnya menunjukkan bahwa pos luar biasa tahun inisecara positif berhubungan dengan unexpected core earnings tahun ini, tetapi pos luar biasa tahun ini jugasecara positif berhubungan dengan unexpected change in core earnings tahun yang akan datang. Penelitianini tidak memberikan dukungan secara empiris classification shifting oleh perusahaan-perusahaan yangterdaftar di pasar modal Indonesia, Malaysia, Singapura, Filipina, Thailand, dan Vietnam. Peningkatanunexpected core earnings konsisten dengan real economic improvement."

"Discontinuities in earnings distribution have been discovered by several studies in United States and Australia. These studies examined the pooled, cross sectional distribution of earnings and found discontinuities around earnings threshold which indicates the exercise of management discretion to exceed earnings threshold. This study examines the distribution of earnings in Indonesia for two important purposes which are avoiding losses and avoiding earnings decline.The result on listed companies at the JSX during 1999 - 2002 show abnormality in earnings distribution, whereas total small profit firms are above expectations, meanwhile total small loss firms are the opposite. We didn 't find such abnormality in the distribution of earnings changes, whereas total small decrease firms in contrary are above expectations. This suggests that the most important earnings threshold for Indonesian firms is to avoid reporting losses."

"Managers manage their earnings because they want to influence the investors perception about firm s performance, subsequently the firms could extract low cost exsternal fund. Managers have incentive to practice income-increasing earnings management before they make initial public offerings (1PO) in order to get high offering price. However, these practice could decrease the opportunity of managers to manage their earnings in the future periods. If earnings management before public offering cause investors to be over optimistic about future earnings, investors will be disappointed with firm s performance after IPO and the firm value tend to decrease in the periods after the IPO. This study investigates the effect of earnings management on the firm's value and performance in the periods before and after the initial public offering.Results of (his study show that managers practice income-increasing earnings management before their initial public offerings. Earnings management have positive impact on firm value in the initial public offering period, but this has negative impact in the periods after IPO. Firms 'values in the end of IPO are lower than firms 'values in the IPO period. Firms' performances in the years after the initial public offering were higher than firms 'performances in the year of IPO, but the average of return of asset decreases in the periods after IPO."

"This study examines the impact of earnings management to impression management in ManagementDiscussion and Analysis (MD&A). Earnings management is measured using an index that includes accrualdiscretional, income smoothing, and loss avoidance reporting. Impression management is measured usingan index that includes the use of self-serving attribution and accounting explanation bias. Impressionmanagement data are obtained by content analysis of the MD&A sections of 594 annual report companiesin the period between 2004 and 2009. Empirical test results show that earnings management, performancelevel, performance changes, and economic conditions negatively affects impression management. The studyresults are usefull for regulators to formulate and enforce the Bapepam rules No. VIII.G.2 about annualreport to minimize the possibility managers conducting earnings and impression management.AbstractPenelitian ini menguji pengaruh manajemen laba terhadap manajemen impresi dalam Analisis danPembahasan Manajemen (MD&A). Manajemen laba diukur menggunakan indeks yang mencakup akrualdiskresional, perataan laba, dan penghindaran pelaporan rugi. Manajemen impresi diukur menggunakanindeks yang mencakup atribusi self-serving dan bias penjelasan akuntansi. Data manajemen impresidiperoleh melalui analisis konten bagian MD&A 594 laporan tahunan perusahaan dari tahun 2004 sampai2009. Penelitian ini berhasil memberikan bukti bahwa manajemen laba, tingkat kinerja, perubahan kinerja,dan kondisi ekonomi berpengaruh negatif pada manajemen impresi. Hasil penelitian berguna bagi regulatordalam merumuskan dan menegakkan aturan Bapepam No. VIII.G.2 mengenai laporan tahunan gunameminimalkan kemungkinan manajer melakukan manajemen laba dan manajemen impresi."

"This study aims to examine the effect of accrual or real earnings management on the possibility of companiesinvolved in tax shelter activities by using Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency)as a proxy to measure the tax shelter. By using a sample of companies who received Surat Ketetapan PajakKurang Bayar (notice of tax deficiency) in manufacturing industry and listed in Indonesia Stock Exchangeduring the period 2001-2010, this study finds that the company tends to favor accrual earnings managementfor decreasing possibility of aggressive tax shelter activities. This finding is not supporting the hyphotesis.Real earnings management via abnormal operating cash flows and abnormal discretionary productionincreasing possibility of aggressive tax shelter activities. Both findings are supporting the hypothesis. Thisstudy also finds that both practices of accrual earnings management or real earnings management havesubstitute effect in explaining the possibility of companies involved in tax shelter activities.AbstrakPenelitian ini bertujuan untuk menguji pengaruh manajemen laba akrual atau manajemen laba riilterhadap kemungkinan perusahaan terlibat dalam aktivitas tax shelter dengan menggunakan sanksi pajakberdasarkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) untuk mengidentifikasi perusahaan yangterindikasi melakukan aktivitas tax shelter. Dengan menggunakan sampel perusahaan yang menerima danmendapatkan ketetapan final SKPKB pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesiaperiode 2001-2010, hasil penelitian menunjukkan perusahaan cenderung menggunakan manajemen labaakrual untuk menurunkan kemungkinan perusahaan terlibat dalam kegiatan tax shelter. Temuan tersebuttidak sesuai dengan dugaan penelitian. Temuan yang sesuai dengan dugaan penelitian adalah manajemenlaba riil melalui diskresi arus kas operasi dan biaya produksi menaikkan kemungkinan perusahaan terlibatdalam kegiatan tax shelter. Studi ini juga menemukan bahwa penggunaan manajemen laba akrual atau riildalam aktivitas tax shelter dapat saling bersubstitusi."

"This study aims to determine whether the companies paying dividend in the previous year (payers)are more likely to perform earnings management than companies that do not (non-payers) inorder to meet the expected dividend. The study also examines the impact of premanaged earningsand expected dividend on earnings management practices. Sample used in this research aremanufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The findings suggestthat there is a significant negative relationship between premanaged earnings and discretionaryaccruals, and a significant positive relationship between the expected dividends and discretionaryaccruals. This study concludes that dividend is important determinant of earnings thresholds.However, dividend is not a unique motivation to perform earnings management.AbstrakPenelitian ini bertujuan untuk mengetahui apakah perusahaan yang membayarkan dividen ditahun sebelumnya (payers) lebih cenderung melakukan manajemen laba daripada perusahaanyang tidak membayarkan dividen di tahun sebelumnya (non-payers) agar dapat memenuhidividen yang diharapkan. Penelitian menguji bagaimana pengaruh premanaged earnings dandividen yang diharapkan dengan praktik manajemen laba. Penelitian ini menggunakan sampelbadan usaha manufaktur yang terdaftar di BEI periode 2010-2012 dengan menggunakan teknikpurposive/judgement sampling. Temuan menunjukkan premanaged earnings berpengaruh negatifsignifikan terhadap akrual diskresioner yang merupakan proksi dari manajemen laba. Penelitian inimenyimpulkan meskipun dividen yang diharapkan adalah salah satu penentu earnings threshold,namun dividen bukan menjadi unique motivation untuk melakukan manajemen laba."

"Penelitian ini bertujuan (a) memahami penafsiran laba akuntansi oleh akuntan dan non-akuntan; serta (b)melakukan pencarian makna (semiotika) secara dekonstruktif atas teks yang berkaitan dengan penafsiranlaba akuntansi oleh para informan. Penelitian dilakukan berdasarkan pendekatan kritikal-posmodernberbasis filsafat Jacques Derrida. Dengan berbasis pada filsafat Jacques Derrida, kajian semiotikadekonstruktif mengungkap realitas bahwa (a) laba akuntansi adalah jejak, balk jejak sebagai "sejarahteks" maupun jejak sebagai pengalaman dan kepentingan penafsir; (b) tidak ada realitas di luar teks labaakuntansi karena makna laba akuntansi bersifat intertekstual, labq akuntansi hanya hasil dart simulasi,dan makna laba akuntansi tidak melampaui kepentingan dan pengalaman penafsir; (c) laba akuntansiadalah metafisika kehadiran, dalam arti ada dan hadir melalui proses mengada, representasi dart realitasyang ada dart adaan-adaan, sehingga laba akuntansi adalah ilusi yang bermuara pada reifikast; (d)laba akuntansi adalah produk logosentrisme, yaitu logika atau rasio sebagai pusat kebenaran, sehinggaidealisme akuntansi dalam penetapan laba lebih mengemuka daripada pragmatisme.

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AbstractThe main aims of the research are (a) to understand the interpretation of accounting earnings by accountantsand non-accountants,· and (b) to perform a deconstructively semiotics-reading about the text related with their interpretations of qccounting earnings. This research is performed based on the critical-postmodern approach, especially based on the Jacques Derrida s philosophy. Based on the Jacques Derrida s philosophy, deconstructive semiotics analysis expresses some realities that are (a) accounting earnings are traces, either the trace as a history of text or as an experience and interest of interpreter; (b) nothing outside thetext of accounting earnings because the meanings of accounting earnings are jntertextual, accounting earnings are the result of simulation only, and the meanings of accounting earnings do not exceed the experience and interest of interpreter; (c) accounting earnings are the metaphysics of presence, in the means of "being" and "presence" through the process called "becoming", representation of "the being of beings" realities, so that accounting earnings are illusion ended to reification; (d) accounting earnings are the product of logocentrism, that is ratio as a centre of truth, so that accounting idealism in earnings determination is more conspicuous than pragmatism."

"ABSTRAKPenelitian ini bertujuan untuk menguji hubungan antara manajemen laba danfraud pada laporan keuangan. Manajemen laba diukur dengan aggregated priordiscretionary accruals, abnormal book-tax differences, unexpected revenue peremployee (Dechow et al, 1996; Perols dan Barbara, 2011; Tang dan Firth, 2011).Sampel penelitian terdiri dari 16 perusahaan yang melakukan fraud dan 16perusahaan yang tidak melakukan fraud. Pemilihan sampel menggunakan metodematching sample berdasarkan industri dan ukuran perusahaan. Hasil penelitianmenunjukkan bahwa aggregated prior discretionary accruals dan unexpectedrevenue per employee memiliki hubungan positif dengan fraud. Sementaraabnormal book-tax differences memiliki hubungan negatif dengan fraud.

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ABSTRACTThe purpose of this research is to examine the relation between earningsmanagement and financial statement fraud. Earnings management is measured byusing aggregated prior discretionary accruals, abnormal book-tax differences,unexpected revenue per employee (Dechow et al, 1996; Perols dan Barbara, 2011;Tang dan Firth, 2011). The research is conducted by using samples of 16 fraudfirms and 16 non fraud firms. The samples are matched based on industry andcompany size. The results show that aggregated prior discretionary accruals andunexpected revenue per employee have positive relation with financial statementfraud. On the other hand, abnormal book-tax differences have negative relationwith financial statement fraud."

"Penelitian ini menguji pengaruh kondisi operasional (yaitu siklus operasi dan volatilitas penjualan) serta kebijakan operasional manajemen (yaitu total akrual, volatilitas arus kas, dan leverage) terhadap prediktabilitas laba dengan variabel kontrol: ukuran perusahaan, umur perusahaan, dan klasifikasi industri. Penelitian ini menggunakan sampel perusahaan dagang yang terdaftar di Bursa Efek Indonesia pada periode 2009-2012. Mengacu pada penelitian yang dilakukan oleh Fanani (2010), penelitian ini menggunakan prediktabilitas laba sebagai variabel terikat berdasarkan model Francis et al. (2004). Hasil penelitian menunjukkan bahwa sehubungan dengan kondisi operasional perusahaan, hanya volatilitas penjualan yang berpengaruh signifikan terhadap prediktabilitas laba. Sedangkan sehubungan dengan kebijakan operasional manajemen, hanya total akrual dan leverage yang berpengaruh signifikan terhadap prediktabilitas laba. Penelitian ini tidak menemukan bahwa siklus operasi, volatilitas arus kas, ukuran perusahaan, dan klasifikasi industri berpengaruh terhadap prediktabilitas laba.

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This study investigates the impact of operational condition (i.e., cycles of operation and sales volatility), and management’s operational policy (i.e., accruals, cash flow volatility, and leverage) on earnings predictability while controling firm's size, firm's age, and industry classification. Firms of IDX listed trading from 2009-2012 are used as sample. This study refers to a research conducted by Fanani (2010) with a modification on using earnings predictability as the dependent variable based on the model by Francis et al. (2004).

The empirical result shows that in terms of operational condition, only sales volatility has impact with earnings predictability. While in terms of management's operational policy, accruals and leverage have impact on earnings predictability. This study does not find any impact of operation cycles, cash flow volatility, firm's size, and industry classification on earnings predictability."

"Previous studies indicated that there were two common types? performance explanationsdisclosures by Indonesian company?s managers in annual report: (1) performance attributionand (2) accounting explanation (Suripto 2013). Performance attribution disclosures were moreuseful and expensive than accounting explanation (Aerts et al. 2013). This study is conductedto obtain empirical answers for two research questions: (1) whether firm characteristics affectperformance attribution disclosure extent in the annual report and (2) whether performanceattribution information is useful to evaluate company earnings persistency. Content analysiswas conducted on 594 annual reports to obtain data performance attribution disclosures. Theempirical test results showed that firm?s size and corporate governance have a positive effect onperformances attribution disclosures. In addition, the research results showed that performanceattribution disclosures were useful for evaluating revenue persistence.AbstrakPenelitian sebelumnya menunjukkan terdapat dua jenis informasi penjelasan kinerja yang biasadiungkap oleh manajer perusahaan Indonesia dalam laporan tahunan: (1) penjelasan atribusi dan(2) penjelasan akuntansi (Suripto 2013). Pengungkapan informasi penjelasan atribusi lebih bergunadan lebih mahal dibandingkan dengan penjelasan akuntansi (Aerts et al. 2013). Penelitian inidilakukan untuk memperoleh jawaban empiris atas dua pertanyaan riset: (1) apakah karakteristikperusahaan memengaruhi luas pengungkapan informasi penjelasan atribusi dalam laporantahunan dan (2) apakah informasi penjelasan atribusi berguna untuk mengevaluasi persistensilaba perusahaan. Analisis konten dilakukan terhadap 594 laporan tahunan untuk memperoleh datamengenai pengungkapan informasi atribusi kinerja. Hasil pengujian empiris menunjukkan ukuranperusahaan dan tata kelola perusahaan berpengaruh positif terhadap pengungkapan informasipenjelasan atribusi. Selain itu, hasil riset menunjukkan pengungkapan informasi penjelasan atribusiberguna untuk mengevaluasi persistensi pendapatan."