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All Journal Jurnal Teknik Kimia USU EL-MUHASABA International Journal of Applied Technology Research SOCIAL : Jurnal Inovasi Pendidikan IPS Jurnal Difusi Jurnal Teknik Kimia USU Industrial Research Workshop and National Seminar
Endang Kusumawati
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Islam Bekasi
Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Physics Social Sciences Other

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Journal : EL-MUHASABA

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PENGARUH SIKLUS HIDUP DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Kusumawati, Endang; Cahyati, Ari Dewi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.912 KB) | DOI: 10.18860/em.v5i1.2831

Abstract

Title: [Life Cycle and Company Size Effect on Earning Management of Corporates are Listed on Indonesia Stock Exchange]The study goal was to determine whether there is influence of the life cycle and firm size on earnings management in companies listed on the Stock Exchange Indonesia. Data tehnique collection is done by purposive sampling. The data used in this study is secondary data, engineering data collection is done by purposive sampling. The total sample of 78 manufacturing companies. The results showed that the life cycle variables significant positive effect on earnings management practices while the firm size variable is not significant effect on earnings management practices. In general it can be concluded that the only variable that has a life cycle just significant positive effect on earnings management. Subsequent researchers expected to add other factors influence earnings management as another independent variable, because it is possible that other factors not included in this study influence the practice of earnings management.
Co-Authors Ahmad Fauzan Ari Dewi Cahyati Azzahra, Rheisya Talitha Bambang Soeswanto Chrissanty, Mega Berliana Elizabeth, Lidya Febrianti, Pipit Fitrianti, Yanis Herawati Budiastuti Hidayatulloh, Irwan Keryanti, Keryanti Muhammad Hanif Muhammad Rifai Paramitha, Tifa Pringgandini, Regita Thory Ramadhani, Laily lsna Syabila, Mira Rachmawati Trirahayu, Dhyna Analyes