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| dc.description.abstract | Earning Management(EM) isa behavior of managers in presenting the financial
statements, Managers choose accounting methods based on accounting standards for
theincrease(decrease) in income for the period of the business unit responsibilities,
without causing an increase (decrease) in the unit of economic profitability in the long
run(Gul and Tsui, 2001; Aljifri, 2007; Cohen and Zarowin, 2010;Louis and Robinson,
2005;Hastuti dan Hutama, 2010). This study developed a modified model ofJones(Kang
and Sivaramakrishnan,1995; Kothari, 2001; Fields, Lys, and Vincent,2001; Whelan dan
McNamara, 2004). The model isdivided intoshort-term discretionaryaccruals(STDAM)
andlong-term discretionaryaccruals(LTDAM). STDAMis anEMcaused by theuse
ofaccounting methodsthroughchanges incurrent assetsthathave an impact
onrevenuesorcosts, whileLTDAMis anEMofchanges infixed assetsthathave an impact
onrevenuesandexpenses.This study aims to analyze differences between methods
STDAM with LTDAM of companies listedonthe shariah index (JII). This study is
across sectional study that takesthe data fromtheyears2004-2010. The sample inthis
study amounted to130firm years.
The result shows adifferencebetween modelsofSTDAM with LTDAMoncompanies in
the shariah index. Differencebetween STDAMwith LTDAMoccurdueto STDAMtend to
be lowerthan LTDAM. Wheredifferences inthe use ofaccounting methodsoncurrent
assetssuch ascredit sales, accounts receivable, andinventorytend
togivelowerincome/reduced. While the use ofaccountingmethodsonfixed assetssuch
asfixed assets depreciationmethodtends to givehigherincomeorincrease. | in_ID |
