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Journal : prosiding seminar nasional

TINJAUAN EMPIRIS BERBAGAI MODEL MANAJEMEN LABA PADA PERUSAHAAN GO PUBLIK DI INDONESIA - Wiyadi; Rina Trisnawati; Noer Sasongko
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

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Abstract

The article describes the earning management research had done with various models. They are aggregate discretionary accruals with modified jones model, Short-term and longterndiscretionary accruals, the real earning management with abnormal cashflow, abnormal production and abnormal discretionanry expenses as the proxies, and integratedearning management.. The sample are 130 companies listed in JII and 165 companies listed in LQ 45 during 2004-2010 period. Descriptive qualitative used to measure the mean value of these proxies, then aggregate earning management measured by ranking of them. Theresults showed that inconsistency from these analysis.The alternative method for measuring integrated earning management is needed.So, this model has riil contribution for future earning management researches. In the future, researcher will continue this model by looking for the relationship earning management with information asymmetric and agency cost to look at the earning management with opportunistic perspective and positiveperspective Keywords:  Integrated earning management, real and accruals earning management
Co-Authors - Wiyadi Abdul Malik Hakim Ahmad, Efendi Khoeri Ainin Nissa Hibatullah Amalia, Rika Nur Ambariyanto Ambariyanto Andy Dwi Bayu Bawono Ardella Wahyu Luthvia Arif Nur Rahman Astri Arfani Nur Kusumawati Atika Dewi Pratiwi Banu Witono Bekti Wiji Lestari Candra Indriyanti Putro Cica Eka Wulantika Conteh, Abdul Damar Septian Desi Ambarwati Dewi Nugraheni Ditasari, Rollis Ayu Dwi Ariyani Dwi Ariyani Dzikriya Syukriyana Eka Setiyaningsih Eni Susilowati Erma Setiawati Esti Windarti Evi Dewi Kusumawati Fadiil Maulana Fadlorrohman Fadlorrohman, Fadiil Maulana Fatchan Achyani Fatimah Hidayati Fatimah Hidayati Fifi Aswita Mandala Sari Firman Khaerudin Hana Agustin Hesty Nur Maghfiroh Imam Thohari Imron Rosyadi Indrawati, Lykna Inez Permatasari Kartika Toyibi Khoirudin Khoirudin, Khoirudin Khusniya, Sinta Kusuma Wijayanto Kusumawati, Astri Arfani Nur Lulu Hardiana Lulu Hardina Muhammad Rizal Nuha Mukhtar Mustofa Mustofa Mustofa, M Nugroho , Singgih Habib Nur Aeni Waly Nur Alfarizzi, Ahmad Nur Amalina Nur Amalina Nurhana, Inka Ayu Nurlita Arum S Nurlita Arum S Oktaviyanto, Ryan Funky Wahyu Puspawati, Ragil Kuning Putri, Eskasari Putri, Nia Novia Ragil Kuning Puspawati Rahman, Arif Nur Ramadhan, Malinda Reka Zayyana Dini Saputri Retno Susanty, Theresia Novie Rifai Hakim Bintang Wiyadi Rina Trisnawati Rosalina Ayu Ketrin Sangrah Fitriana Wijayantika Santi Utami Santoso, Victor Devin Saputri, Reka Zayyana Dini Septian, Damar Setiyaningsih, Eka Sheila Aida Mayasari Sinta Khusniya Thoyibbah, Kartika Triyono Triyono Triyono Triyono Triyono Triyono Triyono, T Utami, Setiyawati Budi Wafa Khairani Wahyu Luthvia, Ardella Wi yadi Wijayantika, Sangrah Fitriana Windarti, Esti Wiyadi Wiyadi Wiyadi, W Wulandari, Dwita Zulfikar Zulfikar