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Analisis hubungan antara manajemen laba dan fraud dalam laporan keuangan

The purpose of this research is to examine the relation between earnings management and financial statement fraud. Earnings management is measured by using aggregated prior discretionary accruals, abnormal book-tax differences, unexpected revenue per employee (Dechow et al, 1996; Perols dan Barbara, 2011; Tang dan Firth, 2011). The research is conducted by using samples of 16 fraud firms and 16 non fraud firms. The samples are matched based on industry and company size. The results show that aggregated prior discretionary accruals and unexpected revenue per employee have positive relation with financial statement fraud. On the other hand, abnormal book-tax differences have negative relation with financial statement fraud.Ada tabel

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Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Financial reporting
Financial statements
Fraud
Earnings management
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 76 p. : il. ; 30 cm.
Info Detail Spesifik -
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