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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Neraca Peradaban Jurnal Web Informatika Teknologi [J-WIT]
Herawati, Iis Dewi
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Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Web Informatika Teknologi [J-WIT]

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PENGENDALIAN PENDAPATAN PADA TITIK TRANSISI TAHAP LIFE CYCLE: STUDI KASUS PERUSAHAAN MANUFAKTUR Herawati, Iis Dewi
Jurnal Web Informatika Teknologi Vol. 7 No. 2 (2022): Jurnal Web Informatika Teknologi (J-WIT)
Publisher : LPPM STMIK WIT

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Abstract

Corporations pass every stage of their life cycles through different ways. At each point of these stages a company has the possibility to turn into decline. When this occurs, a company has the incentive to manage earnings in order to maintain its performance reflected in reported earnings. The objective of this study is to examine whether earnings management choices are different in corporate life cycles from growth to mature and mature to stagnant. The differences in earning management behaviour were indicated by negative and positive discretionary accruals. The sample was taken from manufacturing firms listed on the Indonesia Stock Exchange (2006 to 2013) in different life stages. The results show that firms in growth-mature and mature-stagnant did manage earnings through discretionary accruals, as indicated by significant differences as compared to those in other corporate life cycles.
PENGENDALIAN PENDAPATAN PADA TITIK TRANSISI TAHAP LIFE CYCLE: STUDI KASUS PERUSAHAAN MANUFAKTUR Herawati, Iis Dewi
Jurnal Web Informatika Teknologi Vol. 7 No. 2 (2022): Jurnal Web Informatika Teknologi (J-WIT)
Publisher : LPPM STMIK WIT

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corporations pass every stage of their life cycles through different ways. At each point of these stages a company has the possibility to turn into decline. When this occurs, a company has the incentive to manage earnings in order to maintain its performance reflected in reported earnings. The objective of this study is to examine whether earnings management choices are different in corporate life cycles from growth to mature and mature to stagnant. The differences in earning management behaviour were indicated by negative and positive discretionary accruals. The sample was taken from manufacturing firms listed on the Indonesia Stock Exchange (2006 to 2013) in different life stages. The results show that firms in growth-mature and mature-stagnant did manage earnings through discretionary accruals, as indicated by significant differences as compared to those in other corporate life cycles.
Co-Authors Andriyansah, Karpi Arigawati, Desy Aryani, Diana Latifa Difa, Anisa Cahya Fadilla, Yulianti Julaeha NB, Meila Siti Putri, Estiatma Caraolia Simbolon, Merintan Simbolon, Merintan Berliana Wiyani, Natalia Titik