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Shintya Dewi Adi Putri
Fakultas Ekonomi Universitas Islam Sultan Agung (UNISSULA)
Economics, Econometrics & Finance

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MOTIF KECURANGAN, ADANYA KESEMPATAN DAN MANIPULASI LABA Shintya Dewi Adi Putri
Jurnal Akuntansi Indonesia Vol 4, No 2 (2015): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.4.2.133-141

Abstract

This research examines the relationship between fraud motives (leverage and dividends) and earnings manipulation; and the relationship between opportunities (quality audit and free cash flow) and earnings manipulation. This research used a sample of 24 companies listed on the Indonesia Stock Exchange in 2011-2013. The results of this research analysis is that there is a significant negative correlation between dividend payments and earningsmanipulation. This research also proved that free cash flow has a positive correlation with earnings manipulation.
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