Deteksi Manajemen Laba Menggunakan Classification Shifting: Pengujian Dengan Core Earnings, Operasi yang Dihentikan, dan Special Items dan Pengaruhnya Terhadap Return Saham Perusahaan
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Date
2018-06Author
Kotimah, Siti Chusnul
Meilani, Sayekti Endah Retno
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This research aims to detect earnings management through classification shifting by
classifying core expenses as discontinued operation or special items to increase core
earnings. This research also aimed to examine the effect of earnings management on firm
stock return. Sample of this research are obtained with purposive sampling from all
manufactured companies listed in Indonesia Stock Exchange from 2012 until 2016. Final
samples are 40 observation from 2014 until 2015 and analysis data using multiple regression.
Result showed that discontinued operations and special items are associated with unexpected
core earnings. Discontinued operation and special items in current year are also assosiated
with unexpected change in core earnings in the following year. Earnings management
negatively affect stock return.