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Journal : Jurnal Akuntansi

DIVERSIFIKASI USAHA DAN MANAJEMEN LABA DENGAN PENDEKATAN CONDITIONAL REVENUE MODEL Haryanto, Matthew; Lina, Lina
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.51 KB) | DOI: 10.24912/ja.v21i2.200

Abstract

Generally, go public companies are belong to large-scale companies or even international ones. Mostly those companies have more than one business divisions, therefore the financial reports might be published in more than one segments. According to Financial Accounting Standard 5, the company financial reports can be distinguished between geographical segments and operating segments. This study aims to give the empirical evidence about the influence of the business diversification towards earnings management. The amount of the geography segments and the operating segments are used as proxy to represent the business diversification. The earnings management is measured by conditional revenue model. The data is collected from the company annual reports by accessing through Indonesia Stock Exchange website for period 2011-2013. The sampling method used is purposive sampling. Data analysis used multiple linear regressions. The result of the study shows that the geography segments have no influence on the earnings management, meanwhile the operating segments have positive influence on earnings management.
Co-Authors Abadi, Reagent Abdul Rozzaq, Abdul Adelia, Firdha Adi Neka Fatyandri Adri, M. Afrinovera Afrita, Indra Agus Budi Dharmawan Agus Hendra Al Rahmad Ahmad Dwi Nur Khalim Ahmad Fajar Ahmad Shofiyuddin Ichsan Ajienegoro, Daniel Alchalidi Alchalidi Alfian Helmi Alvin Christo Tjiptiadi Andreas Sarjono Anthony Domenico Antonius Singgih Setiawan Arbin Janu Setiyowati, Arbin Ardhytia Nugraha, Ardhytia Arfimasri, Arfimasri Aripin Ahmad, Aripin Arlends Chris Arlenggo, Arlenggo AS, Emilda Aurelia, Agnes Azwarni, Azwarni Bachmid, Franzezka Claire Bagus Mulyawan Bahtiyar, Yusuf Benyamin Kusumoputro Bryce Clement Sutedja Christina Christina Daniel Antineus, Daniel Delfia, Eva Devyanti, Catarine Dewi, Anggi Pascalia Dewi, Silfia Dini Anggorowati Effendy, Nurul Hajmi Emilda, Emilda Engla Sari, Novi Eni Rosnija Ery Dewayani Evi Silvana Muchsinati Fahmi Fahmi Farida Mayar Farrell Ionwyn Eduardo Fauzi, Achmad Ridwan Fazdria . Fernando, Agustinus Fernando, Luis Ferrary, Delvin Fitria, Sherley Fitriani agustina Gamar Binti Non Shamdas Harahap, Lili Kartika Sari Harahap, Meliani Sukmadewi Hardini Yanis, Natasya Putri Hardiyana, Minati Rina Harprori Patti Haryanto, Matthew Hasanah, Latifa Nur Hasnani, Fenti Hayani, Nora Hayyatun Mawaddah Henniwati, Henniwati heri, Ignatius Hery Haryanto Hesniati, Hesniati Ignasius Heri Satrya Wangsa Ilcham, Alda Indiarti, Indiarti Isnaini, Dewi Lailatul Isneini Isneini, Isneini Isyanti, Amalia Putri Ivada, Bernika Irnadia Jacelyin, Jacelyin Jayusman, Iqbal Sadjali Joey, Joey Jonathan Kenny Juen Josephine Tyra, Maria Jovianto, Jovianto Juni, Juni Kasad, Kasad Kelly Anthony Kelvin Kelvin Keristian, Bambang Keumalahayati, Keumalahayati Khaira, Nuswatul Khairunnas, Muhammad Lay, Andrean Lely Hiryanto Leovani, Ega Lestari, Tati Lia Lajuna Lilies Lilies Lindawati Lindawati liong, Saw Luthfi, Taufik Magfirah, Magfirah Mahardika, Bagus Mahdi, Annisa Luthfiah Maria Josephine Tyra, Maria Josephine Tyra, Marpaung, Rikardo Marsella, Marsella Marunduh, Arthur Adhitya Maula, Inayatul Mike Tyson, Mike Monica Monica, Monica Mufidaturrofi’ah, Mufidaturrofi’ah Muhammad Arif Kurniawan Muhammad Ikhsanudin, Muhammad Muhtarom, Hadi Mustafidah, Neili Yumna Nasrah, Rasidah Nasrullah Nasrullah Nasution, Ahmad Khomeni Nasution, AK. Nelly Nelly Nirwana, Ida Nora Veri Nst, Nurhamidah Nur Aini Nur Hidayah Nurdahliana, Nurdahliana Nurhayati Nurhayati Oktaviana Oktaviana Onny, Johan Gunady Ony, Johan Gunady Panggabean, Maya Sabirina Parwati, Maria Ignasia Galuh Penti Ernitasari, Eka Pentiernitasari, Eka Petra, Michael Yan Prasetianto, Aditia Pratomo, Anton Widio Putra, Ramadhani Kirana Putra, Vincentius Randy Putri, Isnaini Raihan, Ulfah Raihana, Raihana Ramon, Fhauzan Ratnawati Ratnawati Ridho, Wildan Rosyid Rinaldy, Nigel William riyanto, agustinus Rohmah, Faizah Syifa Roza, Seflidiana Rudiyanto Rudiyanto, Rudiyanto Rusli, Laurencya Stephanie Sabarudin Sabarudin Safira, Helen Samosir, Mangaratua Samsudin Samsudin Sari, Novi Engla Satria Ramadhan, Satria Silvia Novi Yanti Siska Wulandari, Siska Siska Yulia Defitri SITI MARYAM Sofian, Sofian Sri Yanti Sriyanti, Esi Su, Jason Sukmadewi, Meliani Supriyanti Supriyanti Syafei, Zakirullah Syahputra, Anda Syaifunnida, Ahmad Tantri Palupi Tarigan, Jefri Tiufany, Britney Tony Tony Triana, Yeni Tsaniyah, Sirliya Sa’idatus Tyra, M.J Ulhaq, Dhiya Valentina, Felicia Vinatan, Tristama Viviani, Viviani Wahyuni, Lora Wasino Wasino Wijaya, Calvin Yeni, Afni Yori Yori, Yori Yusni, Sri Zulherma, Zulherma