Jurnal Akuntansi Indonesia
Vol 4, No 2 (2015): Jurnal Akuntansi Indonesia

MOTIF KECURANGAN, ADANYA KESEMPATAN DAN MANIPULASI LABA

Shintya Dewi Adi Putri (Fakultas Ekonomi Universitas Islam Sultan Agung (UNISSULA))

Article Info

Publish Date
14 Nov 2016

Abstract

This research examines the relationship between fraud motives (leverage and dividends) and earnings manipulation; and the relationship between opportunities (quality audit and free cash flow) and earnings manipulation. This research used a sample of 24 companies listed on the Indonesia Stock Exchange in 2011-2013. The results of this research analysis is that there is a significant negative correlation between dividend payments and earningsmanipulation. This research also proved that free cash flow has a positive correlation with earnings manipulation.

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Journal Info
Jurnal Akuntansi Indonesia
Website

Abbrev

JAI

Publisher

Universitas Islam Sultan Agung

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting ...