JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 2, Tahun 2013

Analisis Pengaruh Diversifikasi Perusahaan terhadap Manajemen Laba

Aryati, Titik (Unknown)
Walansendouw, Yoel Charisma (Unknown)

Article Info

Publish Date
31 May 2013

Abstract

The objective of this research is to examine the effect of corporate diversification on earningsmanagement. Corporate diversification is measured by Herfindahl Index, while earningsmanagement is measured by discretionary current accruals. This research used 53 firms listedin Indonesia Stock Exchange on 2008-2010. The hypotheses in this research are tested by usingmultiple regression analysis. The result of this research shows that corporate diversification doesnot give significant effect to earnings management.

Copyrights © 2013




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
1274.901 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JURNAL AKUNTANSI DAN AUDITING
Website

Abbrev

akuditi

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral ...