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Analisis pengaruh patokan laba terhadap manajemen laba melalui diskresi pengakuan pendapatan : ( Studi empiris pada perusahaan non-finansial yang terdaftar di bursa efek Indonesia tahun 2008-2010)
This study aims to give empirical evidence about the impacts of earnings benchmarks on earnings management through the discretions of revenue recognition. Abnormal changes of account receivable and deferred revenue are the proxy variables of earnings management through discretions in revenue recognition, which are used as the dependent variable. The tendency of an entity to achieve earnings benchmarks is the independent variable and takes form as a dummy variable. Unlike prior studies, this study considers return-on-assets ratio as a controlling variable to monitor the effect of profitability on the earnings management. The test was done by using linear regression on the selected sample. The result shows that the benchmarks of avoiding losses and avoiding earnings decrease have no impact on the abnormal changes of gross account receivable, but have significant impacts on the abnormal changes of deferred revenue. Meanwhile, the benchmark of beating consensus analysts? forecast has no impacts on both account receivable and deferred revenue accounts. This result explanis that all the earnings behcmarks apparently don?t influence managements? decision to manipulate the earnings, especially through the discretions of revenue recognition, in Indonesia.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8210 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Non Earnings management Revenue recognition Earnings bench marks financial companies : Earning |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvi, 83 p. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |