FINANCIAL DISTRESS AND TAX MOTIVATION: THE
EFFECT ON EARNINGS MANAGEMENT
by Reschiwati, Harwin Hasudungan
Submission date: 06-Jan-2021 10:31PM (UTC+1030) Submission ID: 1483648763
File name: Scholar_DIJEFA_545-Article_Text-974-1-10-20200924_2.pdf (489.96K) Word count: 7089
Character count: 40028
46 %
SIMILARITY INDEX
36 %
INTERNET SOURCES
27 %
PUBLICATIONS
29 %
STUDENT PAPERS
1 3 %
2 2 %
3 2 %
4 2 %
5 2 %
6 1 %
7 1 %
8 1 %
FINANCIAL DISTRESS AND TAX MOTIVATION: THE EFFECT ON EARNINGS MANAGEMENT
ORIGINALITY REPORT
PRIMARY SOURCES
Submitted to Universitas Jenderal Soedirman
Student Paper
Submitted to Sriwijaya University
Student Paper
dinastipub.org
Internet Source
jraba.org
Internet Source
www.ijstr.org
Internet Source
Submitted to Udayana University
Student Paper
Submitted to Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Student Paper
Khanifah Khanifah, Jaka Isgiyarta, Fitri Alfiana,
Udin Udin. "Environmental Performance and
Firm Value: Testing the Role of Firm
9 1 %
10 1 %
11 1 %
12 1 %
13 1 %
14 1 %
15 1 %
16 1 %
17 1 %
Reputation", International Journal of Financial Research, 2019
Publication
ijmer.s3-ap-southeast-1.amazonaws.com
Internet Source
www.ajhssr.com
Internet Source
www.scribd.com
Internet Source
Submitted to Universitas Siswa Bangsa Internasional
Student Paper
Submitted to Universitas Mercu Buana
Student Paper
Submitted to Universiti Selangor
Student Paper
Submitted to School of Business and Management ITB
Student Paper
ijrrjournal.com
Internet Source
Lihard Stevanus Lumapow. "The Effect of
Investment and Non-Monotonic of Managerial
Ownership on Corporate Value", International
Journal of Applied Business and International
18 1 %
19 1 %
20 1 %
21 1 %
22 1 %
23 1 %
24 1 %
25 1 %
Management, 2019
Publication
eudl.eu
Internet Source
knepublishing.com
Internet Source
Cahyo Indraswono, Anggreni Dian Kurniawati.
"Manufacturing Corporate Life Cycle and
Discretionary Accruals with Piecewise Linear Model", Media Ekonomi dan Manajemen, 2020
Publication
www.trijurnal.lemlit.trisakti.ac.id
Internet Source
Submitted to PSB Academy (ACP eSolutions)
Student Paper
Sumani Sumani. "The Structure of Good
Corporate Governance and Financial Indicators as Predictor of Financial Distress in Mining
Sector Company in Indonesia", Research in Business and Management, 2019
Publication
journal.perbanas.ac.id
Internet Source
Submitted to Binus University International
Student Paper
26 1 %
27 1 %
28 1 %
29 < 1 %
30 < 1 %
31 < 1 %
32 < 1 %
33 < 1 %
34
Rini Dwi Astuti, Didit Welly Udjianto.
"Determinants of Economic Growth in ASEAN-4 Countries (Indonesia, Malaysia, Philippines, and Thailand)", Proceeding of LPPM UPN “Veteran”
Yogyakarta Conference Series 2020 – Economic and Business Series, 2020
Publication
Submitted to President University
Student Paper
e-journal.uajy.ac.id
Internet Source
Anik Yuesti, I Made Dwi Adnyana. "
Accountability for system of reporting and disclosure statements for Organizations in Indonesia ", Journal of Public Affairs, 2020
Publication
Submitted to Universitas Negeri Jakarta
Student Paper
www.neliti.com
Internet Source
Submitted to Management & Science University
Student Paper
repository.radenintan.ac.id
Internet Source
"Factors Affecting the Integrity of Manufacturing
< 1 %
35 < 1 %
36 < 1 %
37 < 1 %
38 < 1 %
39 < 1 %
40 < 1 %
Company Financial Statements in Indonesian Stock Exchange and Malaysian Stock
Exchange", International Journal of Recent Technology and Engineering, 2019
Publication
www.ijhpdindia.com
Internet Source
mafiadoc.com
Internet Source
Submitted to STKIP Sumatera Barat
Student Paper
Nur Sayidah, Aminullah Assagaf, Zulfikar Faiz.
"Does earning management affect financial distress? Evidence from state-owned
enterprises in Indonesia", Cogent Business &
Management, 2020
Publication
doczz.net
Internet Source
Purwiyanta Purwiyanta, C Ambar Pujiharjanto, Rini Dwi Astuti. "The Impact of Financial
Inclusion on Economic Growth in Indonesia:
Panel Data 34 Province", Proceeding of LPPM UPN “Veteran” Yogyakarta Conference Series 2020 – Economic and Business Series, 2020
Publication
41 < 1 %
42 < 1 %
43 < 1 %
44 < 1 %
45 < 1 %
46 < 1 %
47 < 1 %
48 < 1 %
49 < 1 %
www.researchgate.net
Internet Source
Fina Fitriyana. "THE EFFECT OF
IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE, COMPANY SIZE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT", ACCOUNTABILITY, 2020
Publication
www.abacademies.org
Internet Source
hodgedirect.com
Internet Source
Submitted to Universitas Diponegoro
Student Paper
Kodriyah Kodriyah, Ririn Fitriani Putri.
"Pengaruh Perencanaan Pajak Dan Kecakapan Manajerial Terhadap Manajemen Laba", Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK), 2019
Publication
jurnal.stie-aas.ac.id
Internet Source
Submitted to University of Greenwich
Student Paper
Sugiyanto Sugiyanto, Fitri Dwi Febrianti, Suripto
Suripto. "GOOD CORPORATE GOVERNANCE
50 < 1 %
51 < 1 %
52 < 1 %
53 < 1 %
54 < 1 %
55 < 1 %
AND TAX AVOIDANCE TO COST OF DEBT WITH GROWTH OPPORTUNITYAS
MODERATING (Empirical Study on
Manufacturing Company and Finance Service Listed in IDX 2015-2019)", The Accounting Journal of Binaniaga, 2020
Publication
www.ijsrp.org
Internet Source
Submitted to University of Westminster
Student Paper
Matonti Gaetano, Tommasetti Aurelio, Torre Carlo, Tucker Jon. "The impact of financial
difficulties on earnings management strategies:
The case of Italian non-listed firms", African Journal of Business Management, 2020
Publication
Submitted to Trisakti School of Management
Student Paper
Agnessa Britannia Paragina, Farah Margaretha Leon. "The influence of CSR and corporate
governance on the risk of share prices in
banking in Indonesia", The Management Journal of Binaniaga, 2020
Publication
Mayang Mahrani, Noorlailie Soewarno. "The
56 < 1 %
57 < 1 %
58 < 1 %
59 < 1 %
60 < 1 %
61 < 1 %
effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as
mediating variable", Asian Journal of Accounting Research, 2018
Publication
moam.info
Internet Source
Nikolaos Arnis, Konstantinos Karamanis,
Georgios Kolias. "Detecting Creative Accounting in Businesses in Financial Distress", Accounting and Finance Research, 2019
Publication
edoc.pub
Internet Source
Jafni Hashim, Mohd Nizal Haniff, Ibrahim Kamal Abdul Rahman. "Tax waiver year effect on
earnings management practices in Malaysia", Journal of Financial Reporting and Accounting, 2012
Publication
Submitted to Universitas Dian Nuswantoro
Student Paper
Eka Handriani. "Earning Management and the Effect Characteristics of Audit Committee,
Independent Commissioners: Evidence From
62 < 1 %
63 < 1 %
64 < 1 %
65 < 1 %
66 < 1 %
67 < 1 %
68 < 1 %
Indonesia", Research in World Economy, 2020
Publication
Submitted to Fakultas Ekonomi Universitas Indonesia
Student Paper
scitepress.org
Internet Source
Siti Hodijah, Candra Mustika. "Effect of labor and number of micro and small enterprises (MSEs) on poverty rate in Indonesia", Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2020
Publication
www.amyzang.org
Internet Source
Zulkifli Rangkuti. "The effects of Tier-1 capital to risk management and profitability on
performance using multiple fixed effect panel data model", Measuring Business Excellence, 2020
Publication
garuda.ristekbrin.go.id
Internet Source
Ahmad Fahrurrozi, Muh. Alim Fasieh. "The
effect of sharia supervisory board (DPS), board
of directors, and board of commissioners on the
69 < 1 %
70 < 1 %
71 < 1 %
72 < 1 %
73 < 1 %
74 < 1 %
75 < 1 %
financial performance of sharia people financing (BPRS)", Indonesian Journal of Islamic
Economics Research, 2020
Publication
journal.unnes.ac.id
Internet Source
Zakharia Sabatian, Francis M. Hutabarat. "THE EFFECT OF FRAUD TRIANGLE IN
DETECTING FINANCIAL STATEMENT FRAUD", Jurnal Akuntansi, 2020
Publication
ugefic.gunadarma.ac.id
Internet Source
Submitted to University of Wolverhampton
Student Paper
Submitted to HELP UNIVERSITY
Student Paper
sibresearch.org
Internet Source
Helin Garlinia Yudawisastra, Daniel T. H.
Manurung, Fitria Husnatarina. "Relationship between value added capital employed, value added human capital, structural capital value added and financial performance", Investment Management and Financial Innovations, 2018
Publication
76 < 1 %
77 < 1 %
78 < 1 %
79 < 1 %
80 < 1 %
81 < 1 %
82 < 1 %
83 < 1 %
84 < 1 %
85 < 1 %
ijpbaf.org
Internet Source
media.neliti.com
Internet Source
worldwidescience.org
Internet Source
Annalisa Prencipe. "Earnings Management in Family Firms: Evidence From R&D Cost
Capitalization in Italy", Family Business Review, 3/2008
Publication
Wonsun Paek. "Earnings management in the electric utility industry", Asia-Pacific Journal of Accounting & Economics, 2001
Publication
acikerisim.ticaret.edu.tr
Internet Source
www.mdpi.com
Internet Source
www.virtusinterpress.org
Internet Source
ejournal.umm.ac.id
Internet Source
ijmsssr.org
Internet Source
86 < 1 %
87 < 1 %
88 < 1 %
89 < 1 %
90 < 1 %
91 < 1 %
92 < 1 %
93 < 1 %
repository.unair.ac.id
Internet Source
herkules.oulu.fi
Internet Source
Daniel Cohen. "The use of advertising activities to meet earnings benchmarks: evidence from monthly data", Review of Accounting Studies, 07/07/2009
Publication
center.uvt.nl
Internet Source
epdf.pub
Internet Source
eprints.uny.ac.id
Internet Source
Maylia Pramono Sari, Nindya Pramasheilla, Fachrurrozie -, Trisni Suryarini, Imang Dapit Pamungkas. "Analysis of Fraudulent Financial Reporting With the Role of KAP Big Four as a Moderation Variable: Crowe's Fraud's Pentagon Theory", International Journal of Financial
Research, 2020
Publication
Sely Megawati Wahyudi. "The Effect of
Corporate Social Responsibility, Investment
94 < 1 %
95 < 1 %
Exclude quotes Off Exclude bibliography On
Exclude matches Off
Opportunity Set, Leverage, And Size of
Companies on Corporate Value", European Journal of Business and Management
Research, 2020
Publication
Imran Shanwari, S. M. Aamir Shah. "Detecting Earning Management: Deferred Taxes vs
Accruals: A Pakistani Perspective", Journal of Accounting and Finance in Emerging
Economies, 2015
Publication
journals.ums.ac.id
Internet Source