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08.05.52.0122 Novan Sakti Ardianto
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Economics, Econometrics & Finance

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HUBUNGAN INTERDEPENDENSI ANTARA MANAJEMEN LABA DENGAN INDEKS PENGUNGKAPAN SUKARELA Novan Sakti Ardianto, 08.05.52.0122; Anggana, Greg
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This study is a study that examined the relationship between earnings management relations with interdependence between voluntary disclosure index.The population in this study is a manufacturing company listed on the Stock Exchange in 2010. In this study, researchers used purposive sampling and obtained samples of some 93 companies.Results research get the value of p = 0.003 for the relationship between the index of disclosure of earnings management.. In contrast, earnings management conducted no significant effect on disclosure index (p value = 0.430).Keywords: Earnings management, Leverage, Stock Capitalization, Return, Net Profit, Voluntary DisclosureIndex
Co-Authors Greg Anggana