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All Journal Sodality: Jurnal Sosiologi Pedesaan Sabda: Jurnal Kajian Kebudayaan Jurnal Manajemen Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen PROFIT : Jurnal Administrasi Bisnis Masyarakat, Kebudayaan dan Politik SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI EconBank : Journal Economics and Banking Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Sinergi Abdimas: Jurnal Pengabdian Masyarakat
Wita Ramadhanti
Fakultas Ekonomi Universitas Jenderal Soedirman Jl. HR Bunyamin Grendeng Purwokerto Jawa Tengah Telp. 0281 637970
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : PROFIT : Jurnal Administrasi Bisnis

 1 
AKRUAL DISKRESIONER PADA PERUSAHAAN PUBLIK DI INDONESIA YANG MENGALAMI PERGANTIAN DIREKTUR Ramadhanti, Wita
Profit: Jurnal Adminsitrasi Bisnis Vol. 2 No. 1 (2008): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

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Abstract

Abstract This research is intended to know whether there are or not earnings management surrounding director turnover. Discretionary accruals based on Jones modified model are used in this research. Data are taken from listed company in Jakarta Stock Exchange that experience executive turnover during 2000 until 2003. This research then classified director changes into routine and non routine. The results show that in routine changes successors upward earnings in the year after executive changes. The successor motives are to proved that he is qualified for his job and also better than his predecessors. On non routine turnover, former director especially from bad performance company, tend to increase earnings to delay or even cancel the possibilities of being fired from their job. The new executives also increase earnings in the year of executive changes to avoid being terminated as their predecessors. Keywords: Earnings management, discretionary accruals, income increasing, income decreasing, director turnover, routine director changes, non routine director changes.
Co-Authors Adi Indrayanto Aditya Aditya Afifah, Azahra Nur Arofah, Triani Atiek Sri Purwati Aulia, Chairunnisa Shandy Bambang Agus Pramuka Dalhar Shodiq, Dalhar Dewanto, Devi Aulia Rahma Dona Primasari, Dona Dyah Sulistyowati Rahayu Eliada Herwiyanti Fatmawati, Fatmawati Fatyadi, Ahsan Mu’afi Fatyadi Mu’afi Hijroh Rokhayati, Hijroh Hiroshi Osada Hudaya, Zuhdan Ali Jati, Dian Purnomo Kartikasari, Dyah Ayumurni Kurniawan Kurniawan Kusuma, Poppy Dian Indira Mukhrodin, Mukhrodin Nur Aini Octisari, Sully Kemala Oktafiani Catur Pratiwi Oman Rusmana Prahari, Dika Pramono Hariadi Praptapa, Agung Pratama Septiyani, Resa Pide Pratama Septiyani, Resa Pide Pratiwi, Oktafiani C. PUJI LESTARI Putri, Resha Monica Septiani, Sevira Wulan Setiyawati, Sri Murni Sholihah, Siti Mar'atush Sofa Marwah Solehan Solehan Sri Mangesti Rahayu Sri Murni Setyawati Sri Wijayanti Sudibyo, Yudha Aryo Sudibyo, Yudha Aryo Titis Perdani Tri Murniati Tyas Retno Wulan Widodo, Taufik Margi Widodo, Taufik Margi Yanuar E. Restianto