Explore publications.

This study looks at the effect of accounting flexibility on earnings quality in public companies listed on the Indonesia Stock Exchange during the period 2016 to 2019. This study uses two models to measure earnings quality, namely ERC and earnings persistence. The results showed that accounting flexibility, namely the limitations of companies to carry out accrual earnings management, can reduce earnings quality, as shown by the abnormal accrual model which shows a significant positive coefficient direction, and for the ERC model and earnings persistence which shows a negative and significant coefficient direction. The higher the level of accrual earnings management up to a certain limit point, the more incentive company managers will have to increase accounting flexibility and switch to real earnings management (Xu and Yang, 2013; Masri, 2018). Theoretical contributions show that the higher the level of accrual earnings management up to a certain limit point, the more incentive company managers will have to increase accounting flexibility and switch to real earnings management (Xu and Yang, 2013; Masri, 2018; Purba, Surya, Joshi & Tiagy, 2023). The Implications of this research show that accounting flexibility is carried out when abnormal accruals reach the highest limit point reflected in accounting choices in net operating assets in the balance sheet, so in this case it results in a low level of earnings informativeness and earnings persistence. 

The purpose of this study is to investigate the Constitutional Court Decision Number 168/PUU-XXI/2023 concerning Law Number 6 of 2023 and its impact on national investment growth in Indonesia. This Constitutional Court Decision was stipulated on October 31, 2024, in response to the request for a material review of Law Number 6 of 2023 concerning the Stipulation of Government Regulation instead of Law Number 2 of 2022 concerning Job Creation into a Law related to changes to provisions originally regulated in Law Number 13 of 2003 concerning Manpower and the 1945 Constitution of the Republic of Indonesia. This research methodology uses a doctrinal legal research approach that focuses on the law and involves analyzing legal rules found in primary sources. This document uses data from scientific contributions published in academic research databases. The findings of this study are that labor laws are expected to reflect the national legal commitment to maintaining harmony between industry needs and worker protection so that the benefits can be felt by all parties involved in employment relations in Indonesia. Thus, this Constitutional Court decision is expected to create fairer labor standards in the form of creating an employment ecosystem in Indonesia. This scientific contribution concludes that labor laws and regulations are expected to be able to increase national investment growth in Indonesia. This study is of interest to various stakeholders, legislators, companies, academics, and others to encourage national economic growth in general, and national investment growth in particular after the Constitutional Court Decision Number 168/PUU-XXI/2023.