Image of Analisis hubungan trade-of antara manjemen laba akrual dengan manajemen laba riil di Indonesia periode 2007-2010

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Analisis hubungan trade-of antara manjemen laba akrual dengan manajemen laba riil di Indonesia periode 2007-2010

The main purpose of this research is to analyze whether there is trade-off between accrual-based and real earnings management in manufacturing firms in Indonesia . This research use suspect firms (firms who are suspected to engage in earnings management) as research sample with total observations 262 firm-years. In this research, trade-off between accrual and real earnings management is analyzed by costs related to both activities, which are scrutiny by auditor, flexibility within accounting system, market leader status, financial health, institutional ownership, and family ownership. Besides that, this research also analyzes the trade-off based on time difference when the two methods of earnings management are engaged. The result of this study is there is no trade-off between real earnings management and accrual earnings management in Indonesia, based on related costs and time difference. Ada tabel

Ketersediaan

Call NumberLocationAvailable
8153PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Trade
Earnings
of
Earnings mangement
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv ; 94 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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