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All Journal EL-MUHASABA JSEH (Jurnal Sosial Ekonomi dan Humaniora) GANEC SWARA PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Jurnal Informatika Ekonomi Bisnis Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Informatika Ekonomi Bisnis Journal of Management Accounting, Tax and Production Jurnal Riset Mahasiswa Akuntansi
YUSLI MARIADI
Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Brawijaya Jl. Mayjen Haryono 165 Malang No. Telepon: 0819 977 75802, email: yusli.mariadi@gmail.com
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MOTIVASI MANAJEMEN LABA DALAM KAPITALISASI BIAYA RISET DAN PENGEMBANGAN MARIADI, YUSLI; SUTRISNO, SUTRISNO; ROSIDI, ROSIDI
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.261 KB) | DOI: 10.18860/em.v3i2.2341

Abstract

The capitalization of research and development (RD) costs is a controversial accounting issue because of the contention that such capitalization is motivated by incentives to manipulate earnings. Indonesian Financial Accounting Standards (SAK) allows for the capitalization of RD costs. Based on a sample of manufacturing companies of Indonesia Stock Exchange from 2009 to 2011, this study examines whether companies’ decisions to capitalize RD costs are affected by earnings-management motivations such as earnings smoothing and to avoid violating debt-covenant. In addition, this study aims to show that the capitalization of RD costs affects the level of firms’ earnings-management. Using a Tobit regression model to test the first and second hypotheses and linear regression model to test third hypotheses, the results show that the companies do capitalize the RD costs for earnings-smoothing and reducing the risk of violating debt-covenants purposes. In addition, the results show that the capitalization of RD cost affects the level of firms’ earnings-management and it is a part of earnings management.
Co-Authors Abdurrahman, Rio Adjie, Hendra Cahyo Anggara, Jaka Animah Animah Aprilia, Ikka Aprilian, Imam Yuardi Astuti, Zahratul Gina Ayu, Nurmaya Ade Kresna Baiq Reinelda Tri Yunarni Bambang Bambang Bambang Eni Indriani Fidduha, Arsyadila Sophia FITRIYAH, NUR Huswatun Hasanah Huza, Thufael Amrad I Wayan Januartha Isnaini, Zuhrotul Isnaini, Zuhrotul Isnawati Isnawati Isti Fadah Karim, Nina Karina Kartikasari, Nungki Maya, Devintha Elistya Nurabiah, Nurabiah Nurfitriyah, Nurfitriyah OKTAVINI, RAHAYU WANDA Pratiwi, Richa Pusparini, Herlina Putri, Helmiati Rahimana, Putri Yunita Robith Hudaya Rosidi Rosidi Santoso, Aprilia Setiawati, Rani Sutrisno, Sutrisno Widyastuti Widyastuti Wulan, Putri Cahya