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Dedi Rossidi Soetama
STIE STAN Indonesia Mandiri
Economics, Econometrics & Finance

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PENGARUH EARNING POWER TERHADAP EARNING MANAGEMENT Sarjito Surya; Dedi Rossidi Soetama; Ruly Ruliana
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.253 KB) | DOI: 10.15408/akt.v9i1.3587

Abstract

The aim of this research is to examine how big the effect of Earning Power based on Return on Assets (ROA dimension) toward Earning Management based on Discretionary Accruals (DAC dimension,).This research are using primary data, monthly financial reports on January to July 2014. The analytical method used is simple regression analysis which consists of classical assumption (autocorrelation test) and test of hypotheses (coefficient of determination and t test).The results from this research there is significantly positve effecting between Earning Power toward Earning Management from autocorrelation test with57.91%.DOI: 10.15408/akt.v9i1.3587
Co-Authors Ruly Ruliana Sarjito Surya