Perbedaan Earnings Management Berdasarkan pada Tahapan Life Cycle Perusahaan yang Terdaftar di BEI

MI Mitha Dwi Restuti (Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga)
Luluk Widyaningrum (Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga)

Jurnal Ekonomi dan Bisnis
Vol 18 No 3 (2015)

This study aimed to find out the differences in the earnings management practice based on the company life cycle (growth , mature ,and stagnant). The samples of this study consists of 224 companies in all sectors except the financial and banking, which were listed in Indonesia Stock Exchange (IDX) during 2010-2012. This study used a Kruskal Wallis test to examine whether there were differences the earnings management practice between each level of the life cycle. The results of the study showed that there were no differences in earnings management practice at each level of the life cycle. Afterward, the earnings management practices between growth and mature level, and between mature, and stagnant level are compared. The result showed that there was a significant difference between the earnings management practice by the companies in the growth and mature level, but there was no significant difference in earnings management practice by the companies in matureand stagnant level.