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Deviana Sijabat
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Manajemen Laba Setelah Perubahan Peringkat Obligasi Perusahaan Deviana Sijabat; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 28 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i03.p29

Abstract

This study aims to obtain empirical evidence of earnings management after changes in corporate bond ratings. The modified Jones model is used to identify companies that practice earnings management. The population in this study is all bonds of nonfinancial companies that issue bonds and those that experience upgrades or downgrades of bond ratings in the period 2010-2016. The method of determining the sample in this study used purposive sampling to obtain 30 samples of companies that experienced upgrades or downgrades. Hypothesis testing uses the One Sample T Test. The conclusion of this study is that the bond issuing company carries out earnings management that increases profits after the bond rating has undergone an upgrade or a downgrade.Keywords: Earnings Management, Bond Ratings, Discretionary Accruals
Co-Authors I Gusti Ayu Eka Damayanthi