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Taufik Taufik
Institut Informatika dan Bisnis Darmajaya
Computer Science & IT Economics, Econometrics & Finance

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Difference Analysis and Optimization Short-Term Income Manegemen Changes Before And After Capital Market Supervisory Agency Over Mandatory Disclosures Annual Report Dedi Putra SE,.M.S.Ak; Pebrina Swissia; Taufik Taufik; Agus Panjahitan
Prosiding International conference on Information Technology and Business (ICITB) 2019: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 5
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

This study aims to provide empirical evidence that companies are optimizing the short term in order to achieve a certain profit target (to avoid reporting losses and a decrease in income) have mandatory information disclosure level is low. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. The sample selection using purposive sampling method, observation data obtained 40 Hypothesis testing using different test Paired Sample T test, with a confidence level of 95%. These results indicate that the Amendment Regulation of Capital Market Supervisory Board on mandatory disclosure of the annual report does not affect the Company's Profit Optimization and Short-Term Management, seen from the test results showed no difference.Keywords: Corporate Profits, Optimizing the Management of Short-Term
Co-Authors Agus Panjahitan Dedi Putra SE,.M.S.Ak Pebrina Swissia