Difference Analysis and Optimization Short-Term Income Manegemen Changes Before And After Capital Market Supervisory Agency Over Mandatory Disclosures Annual Report

Dedi Putra SE,.M.S.Ak (Institut Informatika dan Bisnis Darmajaya)
Pebrina Swissia (Institut Informatika dan Bisnis Darmajaya)
Taufik Taufik (Institut Informatika dan Bisnis Darmajaya)
Agus Panjahitan (Institut Informatika dan Bisnis Darmajaya)

Proceeding International Conference on Information Technology and Business
2019: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 5

This study aims to provide empirical evidence that companies are optimizing the short term in order to achieve a certain profit target (to avoid reporting losses and a decrease in income) have mandatory information disclosure level is low. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. The sample selection using purposive sampling method, observation data obtained 40 Hypothesis testing using different test Paired Sample T test, with a confidence level of 95%. These results indicate that the Amendment Regulation of Capital Market Supervisory Board on mandatory disclosure of the annual report does not affect the Company's Profit Optimization and Short-Term Management, seen from the test results showed no difference.Keywords: Corporate Profits, Optimizing the Management of Short-Term