Jurnal Riset Akuntansi dan Keuangan
Vol 6, No 2 (2010): Jurnal Riset Akuntansi dan Keuangan

PERBEDAAN EARNINGS MANAGEMENTBERDASARKAN UKURAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Fensy Oktavia Komala (Unknown)

Article Info

Publish Date
02 Aug 2010

Abstract

The purpose of this reseacrh is to investigate Earnings management differences accross companies according to its size. Previous researches show company size tend to affect earnings management behavior. Sample are collected from companies listed on Indonesian Stock Exchange year over 2003-2009. Using Chi-Square Test, the result shows that statistically there is no differences of Earnings management magnitude between small, medium and large companies. Keywords:  Earnings Management, Discretionary Accruals, Non Discretionary Acruals, Total Accruals.

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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Kristen Duta Wacana

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi ...