AKUNTABILITAS
Vol 9, No 1: April 2016

PENGARUH EARNING POWER TERHADAP EARNING MANAGEMENT

Sarjito Surya (STIE STAN Indonesia Mandiri)
Dedi Rossidi Soetama (STIE STAN Indonesia Mandiri)
Ruly Ruliana (STIE STAN Indonesia Mandiri)

Article Info

Publish Date
04 Apr 2016

Abstract

The aim of this research is to examine how big the effect of Earning Power based on Return on Assets (ROA dimension) toward Earning Management based on Discretionary Accruals (DAC dimension,).This research are using primary data, monthly financial reports on January to July 2014. The analytical method used is simple regression analysis which consists of classical assumption (autocorrelation test) and test of hypotheses (coefficient of determination and t test).The results from this research there is significantly positve effecting between Earning Power toward Earning Management from autocorrelation test with57.91%.DOI: 10.15408/akt.v9i1.3587

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Journal Info
AKUNTABILITAS
Website

Abbrev

akuntabilitas

Publisher

Universitas Islam Negeri Syarif Hidayatullah Jakarta

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...