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Journal : Accounting

THE DIFFERENCE BETWEEN TOTAL DISCRETIONARY ACCRUAL BANKS WHICH HAVE ACQUIRED THE PROFIT AND LOSS IN INDONESIA Wulandari, Ika
Accounting 2010
Publisher : Accounting

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Abstract

Management Earnings (earnings management) is a management action in the form of interference in the process of preparing the financial statements with the intent to improve the welfare of both individuals and companies. This study grouped samples into two groups, namely the banking company which suffered losses and banking firms gain. This study aimed to determine the indication of the presence of earnings management and the difference between the two groups of banks. Based on the results of testing using several methods showed that indeed there are indications of earnings management in both groups of banks under study. Among these two groups there were significant differences in discretionary accruals between bank profits and bank losses, which the bank makes a profit of discretionary accrualnya higher than at banks that suffered losses. Keyword : Earning Management, Total Accrual, Discretionary Accrual
Co-Authors Abdul Hakim Adelia Adelia, Adelia Aditya Kurnia Rizki Agus Kismanto Akhmad Nayazik Amantara, Dodi Hendra Amelianda, Amelianda Anam, Syafi'ul Anggraeni, Galuh Annis Deshinta Ayuningtyas, Annis Deshinta Annisa, Qori Aradea, Riswan Arie Gales, Frans Arie Wahyuni As ari, Hasim Asmawati, Ismi As’ari, Hasim Ayu Kusumaning Tyas Eka Putri AYU WULANSARI, AYU Azfa Mutiara Ahmad Pabulo, Azfa Mutiara Ahmad Basompe, Irene Margareta Beda, Evalia Pulo Beo, Odilia Trisindy Bhakti, Damba Satya Buffon, Justino Caru Gaur, Maria Gracella Destia Wahyu Hidayati, Destia Wahyu dewi, Tri Dina Eka Putri Dwi Septiana Sari Dwipriyoko, Estiyan Elah Nurlaelah Endang Sri Utami Endang Sri Utami, Endang Eriyana, Diva Retafany Faizatul Widat Falestri, Dea Faransahada, Gregorius Fico Febiyana, Lina Firman Ashadi Firmansyah, Raka Fitriah, Assaniatul Fitriana, Linda Frima, Aren G. P Silitonga, Bintang Galuh Condrowati Giman Giman, Giman Gracella Amaral, Roswitha Graha, Syifa Salsabila Satya Hanif, Basit Al Hanimah, Nur Harahap, Subur Hardanik, Lisa Putri Harita, Yofan Tahamano Deo Hendri Gunawan Hermanto Hermanto Heryana, Yayan HUTABARAT, METYRIA IMELDA I, Putri E. Ika Setiawati, Ika Imamuddin, Mohammad Isdyantanti, Nisa Istiqomah, Nisa Ul Istiyanto, Dinar Catur Jauharu, Afifah Latip Rasyid Juda Suwandi, Juda Kurniawan, Mohd. Ideal Kurniawan, Mohd.Ideal Kurniawan, Nurhafit Kurniawati Kurniawati Kusuma, Dianne Amor lenny kurniati, lenny Magfirotin, Magfirotin Mahardika, Betric Prisi Manuk, Karolus Alberto Parinbala Marcell , Rehana Mardiyana Mardiyana Marfi Ario Maria Magdalena Pur Dwiastuti Martinus Budiantara, Martinus Masruroh, Barokatun Merdiana, Siska Mianika, Riani Muda, Andri Syahputra Muttafiyah, Siti Rifqiyatul N. Nurjanah Naibobe, Irene Febryanti Safe Nanang Epriyanto, Tri Nelly Ervina Ning Tias, Bella Septy Novitasari, Rewinka Nuhyal Ulia, Nuhyal Nuraini, Riana Ike Nurhanimah Nurhanimah, Nurhanimah NURUL HAYATI OIKUREMA PURWATI Oka, Marcella Tamara Oktiyanti, Tri Oktoberia, Afrina Puspita, Wita Ratna Puspitasari, Ervina Putra, Hanafi Prida Putri, Desfita Eka Putri, Rista Anjani Qolbi, Roshiful Rachman, Reno Arief Ratih Kusumawati Ratna Kusumaningrum, Ratna Ratri Isharyadi, Ratri Rhi Wadi, Claudia Ririn Linawati, Ririn Riska Novia Sari, Riska Novia Risna Nur Ainia Ristiana Dyah Purwandari Ristikasari, Danin Rochmad Bayu Utomo Rodrigo Borges, Daniel Rohman, Alfiyan Nur Romelan, Romelan Rosalina, Afni Rosdiana, Ina RR. Ella Evrita Hestiandari Saleha, Umi Ayu Salka, Elvani Malihatus Salsabilla, Inas Safira Sari, Atika Defita Sari, Enita Melisa Sari, Linda Septinia, Eva Nur Setiyoko, Agus Seuk, Natalia Trisandi Sholikhah, Maharani Dewi Simanjuntak, Syntia Margaretta Sinaga, Raffles Marinato SLAMET SETIAWAN Soeleman, M Sri Adi Widodo Sri Wahyuni Suci Ramadhani, Suci Sujarwo Supardi Supardi Syarifah Syarifah, Syarifah Tabupook, Alvi Angelica TN, Lan Marrakup Tobing, Amelia Friska Tokiman, Nurul Azlin Tri Atmojo Kusmayadi Tri Nova Hasti Yunianta tunjanan, Falens Tutut Dewi Astuti Utikawati, Anggi Nur Widiawati, Ani Widowati Pusporini, Widowati Widyastuti, Riska Nur Wiguna, Wildan Ari Wijayanti, Rizki Fitriandini Yahyasari, Sava Dila Yarsono, Samidi Yuliyanti, Sintiya Dwi Yuniardi, Rizaldi Yustiana, Sari Zaman, Delfian Zulhan Widya Baskara