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Suripto, Bambang
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MANAJEMEN LABA DAN MANAJEMEN IMPRESI DALAM LAPORAN TAHUNAN: PENELITIAN STRATEGI PENGUNGKAPAN PERUSAHAAN Suripto, Bambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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This study examines the impact of earnings management to impression management in Management Discussion and Analysis (MD&A). Earnings management is measured using an index that includes accrual discretional, income smoothing, and loss avoidance reporting. Impression management is measured using an index that includes the use of self-serving attribution and accounting explanation bias. Impression management data are obtained by content analysis of the MD&A sections of 594 annual report companies in the period between 2004 and 2009. Empirical test results show that earnings management, performance level, performance changes, and economic conditions negatively affects impression management. The study results are useful for regulators to formulate and enforce the Bapepam rules No. VIII.G.2 about annual report to minimize the possibility managers conducting earnings and impression management.
DETERMINAN PENGUNGKAPAN INFORMASI ATRIBUSI DAN DAMPAKNYA TERHADAP PERSISTENSI LABA Suripto, Bambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 1
Publisher : UI Scholars Hub

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Previous studies indicated that there were two common types’ performance explanations disclosures by Indonesian company’s managers in annual report: (1) performance attribution and (2) accounting explanation (Suripto 2013). Performance attribution disclosures were more useful and expensive than accounting explanation (Aerts et al. 2013). This study is conducted to obtain empirical answers for two research questions: (1) whether firm characteristics affect performance attribution disclosure extent in the annual report and (2) whether performance attribution information is useful to evaluate company earnings persistency. Content analysis was conducted on 594 annual reports to obtain data performance attribution disclosures. The empirical test results showed that firm’s size and corporate governance have a positive effect on performances attribution disclosures. In addition, the research results showed that performance attribution disclosures were useful for evaluating revenue persistence.
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