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dc.contributor.authorTrisnawati, Rina
dc.contributor.authorWiyadi
dc.contributor.authorSasongko, Noer
dc.contributor.authorPuspitasari, Noviana
dc.date.accessioned2016-02-24T07:25:20Z
dc.date.available2016-02-24T07:25:20Z
dc.date.issued2016-02-13
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(2004).The Impact of Earnings Management on the Value Relevance of Financial Statement Information.Paper available from http://paper.ssrn.com/papers.cfm?abstra ct_id=585704, downloaded on 10 November 2006. Zang, A. Z. 2006. Evidence on The Tradeoff between Real Manipulation and Accrual manipulation.Working Paper, Duke University.in_ID
dc.identifier.issn2407-9189
dc.identifier.urihttp://hdl.handle.net/11617/6716
dc.description.abstractEarnings management is a phenomenon that is difficult to avoid because the impact of using the accrual basis for preparation of financial statements. The previous studies of earning management focus on accrual-based earnings management (Cohen and Zarowin, 2010; Gul and Tsui, 2001; Louis and Robinson, 2005; Aljifri, 2007; Hastuti dan Hutama, 2010). The recent studies of earning management indicate the important of manipulate real activities more than accrual basis (Roychowdhury, 2006; Gunny, 2005; Cohen et al., 2008; Cohen dan Zarowin, 2010). The survey by Graham, Harvey dan Rajgopal (2005) found the top managements more involve in earning management than accrual to reach earning target. The purpose of this study is to analyze the difference of real earnings management between the shariah index (JII) and conventional index (LQ-45). These samples are 201 and 260 companies listed in Indonesian stocks exchange from 2004-2013 periods. The analysis used Mann Whitney U test. The result shows the mean value of real management on the companies listed in the LQ 45 is higher than the companies in the JII index. The most companies which listed in JII dan LQ 45 manipulate the real earning management by manipute their cost production. Statistical test shows that there is not significant differences in real earnings management between companies in the shariah index and conventional index (prob.value = 0.558). It is consistent with Nugroho(2011) which found that there is no differences accrual earning management between companies listed in JII and LQ 45.in_ID
dc.language.isoidin_ID
dc.publisherLPPM STIKES Muhammadiyah Kudusin_ID
dc.subjectReal Earnings managementin_ID
dc.subjectLQ 45 indexin_ID
dc.subjectJII indexin_ID
dc.titlePraktik Manajemen Laba Riil pada Indeks JII dan LQ45 Bursa Efek Indonesiain_ID
dc.typeArticlein_ID


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