Jurnal Ilmiah

Pengujian Peran Perlindungan Investor dan Kultur terhadap Perilaku Managemen Laba pada Perusahaan Keluarga: Studi Internasional

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No. Panggil

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: ., 0

Deskripsi Fisik

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Bahasa

Indonesia

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Klasifikasi

E-BOOK

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

perlindungan investor, kultur, perusahaan keluarga

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Prior researches have proved that the level of investor protection has positive relationship with earnings quality, because the inside shareholders take benefit from outside shareholders. However, alignment approach views that family firms which the majority of shares owned by individual or family concern with the firm value, so family ownership has positive relationship with earnings quality. Based on the inconsistency results, this study examines the role of investor protection level for increasing the family firms’ earnings quality. This study also examines the role of culture in a country for increasing the family firms’ earnings quality, because culture influences accounting practice in the firm. The investor protection level is measured by LaPorta et al.’s proxy, culture uses power distance and individualism/collectivism, and family ownership is proxied by the percentage of share owned by individual or family. The study only uses the firms that their shares at least 20% owned by individual or family as sample. The sample is taken from 2002-2008 OSIRIS data base. Based on the examination of family firms in around 17 countries, this study reveals that the individual or family as inside shareholders has positive effect to the earnings quality. This evidence reveals that family firms tend to choose the alignment behaviour. Surprisingly, investor protection has less benefit in increasing the family firms’ earnings quality, but culture in a country influences the family’s behaviour through ameliorating or deteriorating the earnings quality.

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