{"id":"https://openalex.org/W4286254564","doi":"https://doi.org/10.37481/sjr.v5i3.515","title":"REAL EARNING MANAGEMENT ANALYSIS ON COMPANY\u2019S PERFORMANCE (CASE STUDY IN PANDEMIC TIME OF COVID-19)","display_name":"REAL EARNING MANAGEMENT ANALYSIS ON COMPANY\u2019S PERFORMANCE (CASE STUDY IN PANDEMIC TIME OF COVID-19)","publication_year":2022,"publication_date":"2022-07-01","ids":{"openalex":"https://openalex.org/W4286254564","doi":"https://doi.org/10.37481/sjr.v5i3.515"},"language":"en","primary_location":{"id":"doi:10.37481/sjr.v5i3.515","doi":"https://doi.org/10.37481/sjr.v5i3.515","is_oa":true,"landing_page_url":"https://doi.org/10.37481/sjr.v5i3.515","pdf_url":"http://ojspustek.org/index.php/SJR/article/download/515/378","source":{"id":"https://openalex.org/S4210230661","display_name":"SCIENTIFIC JOURNAL OF REFLECTION Economic Accounting Management and Business","issn_l":"2615-3009","issn":["2615-3009","2621-3389"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ojspustek.org/index.php/SJR/article/download/515/378","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030868479","display_name":"Febryanti Simon","orcid":"https://orcid.org/0009-0001-1889-3762","observed_orcids":["https://orcid.org/0009-0001-1889-3762"]},"institutions":[{"id":"https://openalex.org/I4405274644","display_name":"Universitas Pradita","ror":"https://ror.org/0238nm695","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274644"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Febryanti Simon","raw_affiliation_strings":["Universitas Pradita, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pradita, Indonesia","institution_ids":["https://openalex.org/I4405274644"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004943602","display_name":"Clarissa Maya Devi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274644","display_name":"Universitas Pradita","ror":"https://ror.org/0238nm695","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274644"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Clarissa Maya Devi","raw_affiliation_strings":["Universitas Pradita , Indonesia","Maret 2020. Indonesia pertama kali memberlakukan kebijakan Pembatasan Sosial Bersakal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pradita , Indonesia","institution_ids":["https://openalex.org/I4405274644"]},{"raw_affiliation_string":"Maret 2020. Indonesia pertama kali memberlakukan kebijakan Pembatasan Sosial Bersakal","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006610958","display_name":"Yovita Ariani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274644","display_name":"Universitas Pradita","ror":"https://ror.org/0238nm695","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274644"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yovita Ariani","raw_affiliation_strings":["Universitas Pradita, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pradita, Indonesia","institution_ids":["https://openalex.org/I4405274644"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5023181601","display_name":"Hansel Angga Winata","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274644","display_name":"Universitas Pradita","ror":"https://ror.org/0238nm695","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274644"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hansel Angga Winata","raw_affiliation_strings":["Universitas Pradita, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pradita, Indonesia","institution_ids":["https://openalex.org/I4405274644"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405274644"],"apc_list":null,"apc_paid":null,"fwci":1.5566,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.8215695,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":96},"biblio":{"volume":"5","issue":"3","first_page":"622","last_page":"631"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8970000147819519,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8970000147819519,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.07829999923706055,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.008100000210106373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.9900000095367432},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.746999979019165},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.6990000009536743},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9089999794960022},{"id":"https://openalex.org/keywords/large-scale-social-restrictions-psbb","display_name":"large-scale social restrictions (PSBB)","score":0.7720000147819519},{"id":"https://openalex.org/keywords/abnormal-cash-flow","display_name":"abnormal cash flow","score":0.6449999809265137},{"id":"https://openalex.org/keywords/discretionary-expenses","display_name":"discretionary expenses","score":0.9869999885559082}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6362676620483398},{"id":"https://openalex.org/C3008058167","wikidata":"https://www.wikidata.org/wiki/Q84263196","display_name":"Coronavirus disease 2019 (COVID-19)","level":4,"score":0.5268921852111816},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.5212110280990601},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.4234389662742615},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.42300593852996826},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.41849035024642944},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.41823646426200867},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3993934094905853},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3624430298805237},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2801055312156677},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.165703684091568},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.09181582927703857},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C2779134260","wikidata":"https://www.wikidata.org/wiki/Q12136","display_name":"Disease","level":2,"score":0.0},{"id":"https://openalex.org/C524204448","wikidata":"https://www.wikidata.org/wiki/Q788926","display_name":"Infectious disease (medical specialty)","level":3,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37481/sjr.v5i3.515","doi":"https://doi.org/10.37481/sjr.v5i3.515","is_oa":true,"landing_page_url":"https://doi.org/10.37481/sjr.v5i3.515","pdf_url":"http://ojspustek.org/index.php/SJR/article/download/515/378","source":{"id":"https://openalex.org/S4210230661","display_name":"SCIENTIFIC JOURNAL OF REFLECTION Economic Accounting Management and Business","issn_l":"2615-3009","issn":["2615-3009","2621-3389"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37481/sjr.v5i3.515","doi":"https://doi.org/10.37481/sjr.v5i3.515","is_oa":true,"landing_page_url":"https://doi.org/10.37481/sjr.v5i3.515","pdf_url":"http://ojspustek.org/index.php/SJR/article/download/515/378","source":{"id":"https://openalex.org/S4210230661","display_name":"SCIENTIFIC JOURNAL OF REFLECTION Economic Accounting Management and Business","issn_l":"2615-3009","issn":["2615-3009","2621-3389"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4286254564.pdf","grobid_xml":"https://content.openalex.org/works/W4286254564.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W1566497015","https://openalex.org/W1870923882","https://openalex.org/W1917973669","https://openalex.org/W2257024953","https://openalex.org/W2329973242","https://openalex.org/W3034334103","https://openalex.org/W3113856728","https://openalex.org/W3124365414"],"related_works":["https://openalex.org/W4309204512","https://openalex.org/W7223083238","https://openalex.org/W4402365993","https://openalex.org/W4379797387","https://openalex.org/W4382789332","https://openalex.org/W4382537270","https://openalex.org/W4392174579","https://openalex.org/W4390411486","https://openalex.org/W4388824265","https://openalex.org/W7216813956"],"abstract_inverted_index":{"The":[0,93,111,124,180,201],"first":[1,6,39,51],"case":[2],"of":[3,31,60,68,70,76,78,136,156,182,199],"Covid-19":[4,86,91],"was":[5,73,117],"stated":[7],"in":[8,100,114,143,212],"Indonesia":[9,38],"on":[10,53,176,221],"March":[11],"2,":[12],"2020.":[13,56],"Severe":[14],"acute":[15],"respiratory":[16],"syndrome":[17],"coronavirus":[18,32],"2":[19],"(SARS-CoV-2)":[20],"better":[21],"known":[22],"as":[23],"the":[24,41,50,61,66,85,90,97,102,134,145,149,157,164,222],"Corona":[25],"virus":[26],"is":[27,58,96,127,154,190],"a":[28,74,137,196,218],"new":[29],"type":[30],"that":[33,80,159],"can":[34,160],"be":[35,161],"easily":[36],"transmitted.":[37],"imposed":[40],"large":[42],"scale":[43],"social":[44],"restrictions":[45],"called":[46],"PSBB":[47,57],"policy":[48],"for":[49,106,109],"time":[52],"April":[54],"15,":[55],"one":[59,155],"government's":[62],"efforts":[63],"to":[64,132,166],"break":[65],"chain":[67],"spread":[69],"Covid-19.":[71],"There":[72],"decrease":[75],"70%":[77],"companies":[79],"conducted":[81,191],"IPOs":[82],"from":[83],"before":[84],"period":[87],"and":[88,105,139,187,206],"during":[89],"period.":[92],"company's":[94,103,112,223],"performance":[95,113,135,142],"crucial":[98],"matter":[99],"achieving":[101],"targets":[104],"increasing":[107],"returns":[108],"shareholders.":[110],"this":[115,171],"study":[116,202],"measured":[118],"using":[119,184,192],"Return":[120],"On":[121],"Assets":[122],"(ROA).":[123],"ROA":[125],"ratio":[126],"often":[128],"used":[129],"by":[130,148,163],"management":[131,153,165,216],"measure":[133],"company":[138],"assess":[140],"operational":[141],"utilizing":[144],"resources":[146],"owned":[147],"company.":[150],"Real":[151],"earning":[152],"ways":[158],"done":[162],"achieve":[167],"profit":[168,215],"targets.":[169],"In":[170],"study,":[172],"it":[173],"will":[174],"focus":[175],"real":[177,214],"earnings":[178],"management.":[179],"selection":[181],"samples":[183],"purposive":[185],"sampling":[186],"hypothesis":[188],"tests":[189],"SPSS":[193],"25":[194],"with":[195],"signification":[197],"rate":[198],"0.05.":[200],"shows":[203],"abnormal":[204],"CFO":[205],"discretionary":[207],"expenses":[208],"which":[209],"are":[210],"factors":[211],"measuring":[213],"have":[217],"significant":[219],"effect":[220],"financial":[224],"performance.":[225]},"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-07-21T00:00:00"}
