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Identification of Earnings Management on The Company Listed on The Index LQ 45 in Indonesia Stock Exchange

Sasongko, Noer; Fauziah, Emi (Fakultas Ekonomi Universitas Bengkulu, 2011-02-13)

Earnings management is a management action to maximize or minimize the portion of accruals in earnings. Management often perform earnings management for several reasons: first, because the use of the accrual basis of ...

Earnings Management Practices: The Comparative Studies Between Shariah Index (JII) and Conventional Index (LQ-45) In Indonesian Stock Exchange

Trisnawati, Rina; Nugroho, Sidiq Permono (Fakultas Teknik Universitas Muhammadiyah Surakarta, 2011-02-13)

Earnings management is a phenomenon that is difficult to avoid because the impact of using the accrual basis for preparation of financial statements. The practice of earnings management can be viewed from two different ...