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dc.contributor.authorSasongko, Noer
dc.contributor.authorFauziah, Emi
dc.date.accessioned2017-01-07T01:30:38Z
dc.date.available2017-01-07T01:30:38Z
dc.date.issued2011-02-13
dc.identifier.citationAli Irfan (2002). Pelaporan Keuangan dan Asimetri Informasi dalam Hubungan Agensi. Lintasan Ekonomi Vol. XIX. No.2. Juli 2002. Alijoyo, F. Antonius. 2002. Komite Audit yang Efektif: Belajar dari Kasus Enron. http:/www.fcgi.or.id. Deni Darmawati, Khomsiyah dan Rika Gelar Rahayu. (2004). Hubungan Corporate Governance dan Kinerja Perusahaan. Simposium Nasional Akuntansi VII, IAI, 2004. Dezoort, F. Todd, et al. 2002. Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature. Journal of Accounting Literature. Gainesville. Vol.21, hlm.38-75. Jensen, M.C., 1993. The Modern Industrial Revolution, Exit, and The Failure of Internal Control Systems. The Journal of Finance Vol. 48, No3, 831-880. Gideon SB Boediono. (2005). Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governace dan Dampak Manajemen Laba dengan Menggunakan Analisis Jalur. Simposium Nasional Akuntansi VIII, IAI, 2005. Gujarathi, M.R. and Hoskin, R.E. (December 1992). “Evidence of Earnings Managementby The Early Adopters of SFAS 96”. Accounting Horizon, page: 18-31. Jurnal Akuntansi & Keuangan Vol. 2, No. 2, Nopember 2000: 104 – 115 Healy,P.M., dan J.M. Wahlen. “A Review of the Earnings Management Literature and Its Implications for Standard Setting,” Accounting Horizon (1999), 13: 365-383. Healy P.M and K.G Palepu. 1993. “The Effect of Firms’ Financial Disclosure Strategieson Stock Prices”, Accounting Horizons, Vol 7 No.1, March 1993:1-11 ,American Accounting Association Ujiyantho,MuhArief,2007 Mekanisme Corporate Governance, Manajemen Laba Dan Kinerja Keuangan, jurnal Studi Pada Perusahaan go publik Sektor Manufaktur Midiastuty, Pratana P., dan Mas’ud Machfoedz. 2003. Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Manajemen Laba. Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 6 Surabaya tanggal 16-17 Oktober 2003 Michaelson, S.E., J.J. Wagner, dan C.W. Wotton. 2000. “The Relationship beetwen the Smoothing of reported Income and Risk-Adjusted Returns”. Journal of Economics and Finance. Volume.2, No.2. Summer, pp. 141—159. Setiawati, Lilis, dan Ainun Na’im. “Manajemen Laba,” Jurnal Ekonomi dan Bisnis Indonesia, (2000),hal.424-441. Suad Husnan, (1998), Dasar-Dasar Teori Portofolio Dan Analisis Sekuritas, Edisi III, Penerbit UPP AMP YKPN, YogYakarta. Schipper, Katherine. (1989). Comentary Katherine on Earnings Management. Accounting Horizon Shleifer, A. dan R.W. Vishny. (1997). A Survey of Corporate Governance. Journal of Finance, Vol.52. No.2. Juni, hal.737-783. Short, Helen dkk., 1999, Corporate Governance: From Accountability to Enterprise, Accounting and Business Research, Vol. 29, No. 4, Hal. 337-352. Scott, R. William. 2000. Financial Accounting Theory 2 MIICEMA 12 th nd Edition. Prentice-Hall, New Jersey Trueman, B. and S. Titman. 1988. "An Explanation for Accounting Income Smoothing". Journal of Accounting Resserach 26 (Supplement), pp. 127—139. Wild, J.J, K.R. Subramanyam, and R.F. Halsey (2003). Financial Statement Analysis. Eight Edition. Singapore: McGraw-Hill. Wilopo. 2004. The Analysis of Relationship of Independent Board of Directors, Audit Committee, Corporate Performance, and Discretionary Accruals. Ventura Volume 7 No. 1 April: 73-83 Wedari, L.K. 2004. Analisis Pengaruh Dewan Komisaris dan Keberadaan Komite Audit terhadap Aktivitas Manajemen Laba. Makalah pada Simposium Nasional Akuntansi VII. Denpasar. Watts, R, L., and Zimmerman, J, L. (1986). Positive Accounting Theory. New York, Prentice Hall. Dikutip dari Jurnal Akuntansi & Keuangan Vol. 2, No. 2, Nopember 2000: 104 -115. Watts, R, L., and Zimmerman, J, L. (1990). “Positive Accounting Theory: A Ten Year Perspective”. The Accounting Review, 60 (1): 131-156. Di kutip dari Jurnal Akuntansi & Keuangan Vol. 2, No. 2, Nopember 2000: 104-115.in_ID
dc.identifier.isbn978-­979-9431-­68-­4
dc.identifier.urihttp://hdl.handle.net/11617/8112
dc.description.abstractEarnings 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 accounting. This is an opportunity for management to select accounting methods (Scott, 2006); Second, because of the asymmetry of information. In this case, management has greater information than the principal (Morris, 1987); Third, as regards the company as a nexus of contracts. It is based on the theory of agency that is the difference of interests between agents and principals. The action is related to earnings management bonus plans, debt covenants and political costs (Watts and Zimmerman, 1990). In this case, management has 2 related behavior of earnings management is opportunistic behavior and efficient behavior contract. The purpose of this study was to identify the trend of earnings management in companies incorporated in the BEI LQ45, and magnitude of earnings management by the management. The samples were incorporated in the LQ 45 from year 2004 to 2010 with a total samples 187 firm years. The results showed that the average value of EM 2004 = 4.01, EM 2005 = 0.15, EM 2006 = -0.24, EM 2007 = 0.54, EM 2008 = 0.87, EM 2009 = - 0.51, EM 2010 = -2.52, and the total average EM = 0.89, these results showed no significant average EM conducted by management. The results also indicate the trend of EM that do not give the same direction from year to year. However, the average total EM has positive value. This finding supports previous research done by Cahan (1992), DeFond and Jiambalvo (1994), Sweeney (1994); Kusumawati and Sasongko (2005), and Dechow et. al. (2010), which provides empirical evidence regarding the identification of trends of earnings management in the form of maximizing or minimizing the reported earnings. Earnings management perspective used in this study do not lead to opportunistic perspective or not. However, this study illustrates the tendency of earnings management performed.in_ID
dc.language.isoenin_ID
dc.publisherFakultas Ekonomi Universitas Bengkuluin_ID
dc.subjectLQ 45in_ID
dc.subjectEarnings Managementin_ID
dc.subjectMaximizing Profitin_ID
dc.subjectMinimizing Incomein_ID
dc.titleIdentification of Earnings Management on The Company Listed on The Index LQ 45 in Indonesia Stock Exchangein_ID
dc.typeArticlein_ID


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