Sayidah, Nur and Assagaf, Aminullah and Faiz, Zulfikar (2020) Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia. Cogent Business & Management, 7 (1). pp. 1-15. ISSN 2331-1975
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Abstract
Financial distress in state-owned enterprises(SOEs) becomes a problem needing attention. This study aims to analyze the effect of earnings management, marketing productivity, and government subsidies on financial distress of SOEs with firm size as a control variable. The sample consisted of 19 state-owned companies receiving government subsidies and state capital participation in 2015–2017. The data analysis method used was a quantitative approach. The results showed that marketing productivity affected financial distress in state-owned companies receiving government subsidies in 2015–2017. High marketing productivity showed that SOEs were achieving high sales to meet public demand. Furthermore, earning management and subsidy had no effect on financial distress in state-owned com- panies. SOEs management performed earnings management within a certain limit so that it did not affect financial distress.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi dan Bisnis |
| Depositing User: | Husein Muhammad |
| Date Deposited: | 10 Jan 2021 03:02 |
| Last Modified: | 10 Jan 2021 03:02 |
| URI: | http://repository.unitomo.ac.id/id/eprint/3125 |
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