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| dc.description.abstract | This research aims to analyze the pattern of earnings management practices by the long
term and short term discretionary accrual model in LQ - 45 during 2004 to 2010. The
samples are 165 firms by using the purposive sampling method. Based on the results of
descriptive statistic analysis, earnings management practices in the long term
discretionary accrual models tend to use a pattern of earnings increasing. While the
practice of earnings management by short term discretionary accrual models tend to use
pattern of earnings decreasing. The pattern of increasing earnings are carried by
manipulating the amount of net income and total assets owned, the removal of fixed
assets and intangible assets, recognizing the various expenditures as costs, changes in
accounting methods to change the method of depreciation of fixed assets. Usage the
pattern decrease in earnings figures are carried by manipulating the use of accounting
methods: recording of inventory, other current assets recognition less, to reduce
accounts receivable, to increase other current liabilities, recognized expenses in the
future, the losses in the current period that are still recognized the receivable is
recognized as a cost, and the reserve accounts of higher losses. Furthermore, from the
results of Wilcoxon test states there are significant differences between long term
discretionary accrual models with short-term discretionary accruals in earnings
management practice (Prob. value 0,000). The future study, it would be added the other
model such as real management and then compare among these models. | in_ID |
