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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Akuntansi Bisnis SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Bisma: Jurnal Bisnis dan Manajemen Indonesian Journal of Islamic Economics and Finance Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi dan Bisnis Review of Management and Entrepreneurship INTEGRITAS : Jurnal Pengabdian AICS Batara Wisnu : Indonesian Journal of Community Services VALUE: Journal of Business Studies eJEBA
Marmono Singgih
Universitas Jember
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi dan Bisnis

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Earnings Management antar Industri dan Faktor-Faktor Pembatasnya pada Perusahaan Publik di Bursa Efek Indonesia Tatang A. Gumanti; Marmono Singgih
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i2.49

Abstract

The purposes of this study are twofold, first, it examines differences in the level of earnings management at industrial level. Secondly, it examines the factors affecting earnings management of companies in the manufacturing sector listed at the Jakarta Stock Exchange. A sample of 109 companies with financial years of 2001 and 2002 were examined. Earnings management is proxied using discretionary accruals standardized by firm’s total assets. Leverage, company size, assets growth, sales change, and profitability were regressed over discretionary accruals. The findings reveal that there is no significant difference in the level of discretionary accruals among industry examined. Sales change and profitability both have positive and significant effect on discretionary accruals.
Co-Authors Achmad Zamroni Hazim Aditya Putra Dewantara Agus Priyono Ahmad Ahsin Kusuma Mawardi Arika Indah Kristiana Azizah, Zakiyah Lina Nur Baihaqi, Yustri Cempaka Paramita Chairul Saleh Eka Bambang G Eka Bambang G. Elisa Mardya Ratri Elisa Mardya Ratri Ema Desia Prajitiasari Gusti Ayu Wulandari Ika Barokah Suryaningsih Ike Anis Marsela Ilma, Muhammad Zidni Intan Nurul Awwaliyah Intan Nurul Awwaliyah Isti Fadah Iwanda, Risqi Akbar Ketut Indraningrat Kristian Suhartadi Widi Nugraha Kristian Suhartadi Widi Nugraha Lavista, Eka Lilik Farida Novi Puspitasari Nur Afandi, Yulianto Nur Azizah Nyoman Gede Krishnabudi Pricilia, Veryantika Putri Sri Wahyu Lelly Hana Setyanti Sumani . Sumani Sumani Susanti Prasetiyaningtiyas Susanto, Arnis Budi Syahputri, Vika Tatang A. Gumanti Tatang Ary Gumanti Tria Putri Noviasari Wahyulaili, Kurniya Wasito Wasito Widodo, Roni