Show simple item record

dc.contributor.authorTrisnawati, Rina
dc.contributor.authorNugroho, Sidiq Permono
dc.date.accessioned2017-01-05T06:40:15Z
dc.date.available2017-01-05T06:40:15Z
dc.date.issued2011-02-13
dc.identifier.citationAchmad, K., I. Subekti, dan S. Atmini, 2007. Investigasi Motivasi dan Strategi Manajemen Laba pada Company Publik di Indonesia. Kumpulan Makalah, Simposium Nasional Akuntansi (SNA) X, Makassar, 26-27 Juli, h 1-26. Aljifri, Khaled. 2007. Measurement and Motivations of Earnings Management: A Critical Perspective. Journal of Accounting, Business and Management 14 (75-95). Ardiati, Aloysia,Y. 2003. Pengaruh Manajemen Laba terhadap Return saham dengan kualitas audit sebagai variabel moderating. Simposium Nasional Akuntansi VI, Surabaya. Ikatan Akuntan Indonesia (IAI). Belkoui dan Ahmed Riahi. (2000). Teori Akuntansi (Terjemahan) Buku 1 dan 2. Edisi 4. Penerbit Salemba Empat, Jakarta. Boediono, Gideon SB., 2005. Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba dengan Menggunakan Analisis Jalur. Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 8 Solo tanggal 15 - 16 September 2005. Djakman, Chaerul D. 2003. Manajemen Laba dan Pengaruh Kebijakan Multi Papan Bursa Efek Jakarta. Makalah disampaikan dalam Simposium Nasional Akuntansi VI di Surabaya, 16-17 Oktober. Eisenhardt, Kathleem. M. 1989. Agency Theory: An Assesment and Review. Academy of Management Review, 14, p. 57-74 Fama, Eugene F. 1980. Agency Problems and The Theory of The Firm. Journal of Political Economy, Vol. 88, No. 2. Fatwa Dewan Syari'ah Nasional No: 40/DSN-MUI/X/2003 Tentang Pasar Modal dan Pedoman Umum Penerapan Prinsip Syari’ah di Bidang Pasar Modal Gumanti, Tatang Ary. 2000. Earning Management: Suatu Telaah Pustaka. Jurnal Akuntansi dan Keuangan Vol. 2, No. 2, Nopember 2000: 104 – 115. Gumanti, T.A. (2000). Earnings Management Dalam Penawaran Saham Perdana di Bursa Efek Jakarta. Makalah Simposium Nasional Akuntansi III. 124-148. Halim, Julia., Carmel Meiden, Rudolf Lumban Tobing. 2005. Pengaruh Manajemen Laba pada Tingkat Pengungkapan Laporan Keuangan pada Company Manufaktur yang termasuk pada LQ-45. SNA VIII Solo. Ikatan Akuntan Indonesia. Hanafi, Syafiq. M. 2007. Ethical Screening Pada Jakarta Islamic Index (JII): Antara Strategi Bisnis Dan Bisnis Strategi? Hanafi, Syafiq. M. 2006. Corporate Governance: Kajian Empiris Cost of Capital Jakarta Islamic Index (JII) sebagai Ethical Investment. As-Syir’ah, Vol. 40 No. 1 Tahun 2006. Healy, Paul M. and J.M. Wahlen. (1999). A Review Of The Earnings Management Literature And Its Implications For Standard Setting. Accounting Horizons 13, p. 365383. Herawati, Nurul dan Zaki Baridwan. 2007. Manajemen Laba Pada Company Yang Melanggar Perjanjian Hutang. Makalah disampaikan dalam Simposium Nasional Akuntansi XI di Makassar, 26-28 Juli. Jensen, Michael C. dan W.H. Meckling. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics 3. hal. 305-360. Jones, Jennifer J., 1991. Earnings Management During Import Relief Investigations. Journal of Accounting Research, Vol. 29, No. 2, Autumn, pp 193-228. Kusumawati, Astri Arfani Nur dan Noer Sasongko. 2005. Analisis Perbedaan Pengaturan Laba (Earnings Management) pada Kondisi Laba dan Rugi pada Company Manufaktur di Indonesia. Jurnal Akuntansi dan Keuangan, Vol. 4, No. 1. hal.1-20. 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 Nasution, Marihot dan Doddy Setiawan. 2007. Pengaruh Corporate Governance Terhadap Manajemen Laba di Industri Perbankan Indonesia. Makalah disampaikan dalam Simposium Nasional Akuntansi X di Makassar, 26-28 Juli. Ngapon. 2005. Semarak Pasar Modal Syari’ah. Peasnell, K.V, P.F. Pope. dan S.Young. (2001). Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals. Accounting and Business Research, Vol. 30. hal.41-63. Pratana Puspa Midiastuty dan Mas’ud Machfoed (2003). Analisa Hubungan Mekanisme Corporate Governanace dan Indikasi Manajemen Laba. Simposium Nasional Akuntansi VI. IAI, 2003. Rahmawati, Yacop Suparno, dan Nurul Qomariyah. 2006. Pengaruh Asimetri Informasi terhadap Praktik Manajemen Laba pada Company Perbankan Publik yang Terdaftar di Bursa Efek Jakarta. Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 9 Padang tanggal 23-26 Agustus 2006 Rajgopal, S., M. Venkatachalam, and J. Jiambalvo. 1999. Is Institutional Ownership Associated with Earnings Management and the Extent to which Stock Prices Reflect Future Earnings?. Working Paper, http://papers.ssrn. com/sol3/papers.cfm?abstract_id=163433, March, pp 1-30. Scott, William R. (2006). Financial Acconting theory. 4 Education. Setiawati, Lilis dan Ainun Na’im. 2000. Manajemen Laba. Jurnal Ekonomi Bisnis, Vol. 15, No. 4, Hal. 424-441. Shah, Syed Zulfiqar Ali., Safdar Ali Butt dan Arshad Hasan. 2009. Corporate Governance and Earnings Management an Empirical Evidence Form Pakistani Listed Companies. European Journal of Scientific Research Suwito, Edy dan Arleen Herawaty. 2005. Analisis Pengaruh Karakteristik Company Terhadap Tindakan Perataan Laba Yang dilakukan Oleh Company Yang Terdaftar Di Bursa Efek Jakarta. SNA VIII Solo, 15 – 16 September 2005 Ujiyantho, Muh. Arief, dan B. A. Pramuka, 2007. Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan: Studi Pada Company Go Publik Sektor Manufaktur. Kumpulan Makalah, Simposium Nasional Akuntansi (SNA) X, Makassar, 26-27 Juli, h 1-26. Veronica, Sylvia dan Yanivi S. Bachtiar (2003), Hubungan Antara Manajemen Laba Dengan Tingkat Pengungkapan Laporan Keuangan. Simposium Nasional Akuntansi VI. Watts, Ross L and Jerold L. Zimmerman. 1978. Towards a Positive Theory of The Determination of Accounting Standards. The Accounting Review. Vol LIII. No.1in_ID
dc.identifier.isbn978-­979-9431-­68-­4
dc.identifier.urihttp://hdl.handle.net/11617/8106
dc.description.abstractEarnings 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 perspectives, They are opportunistic behavior (negative) and management actions that should be done (positive). Healy and Wahlen (1998) consider earnings management as an act of misleading and deceiving shareholders. This is due to management has an asymmetric information about the condition of the companies. The purpose of this study is to analyze the difference of earnings management between the shariah index (JII) and conventional index (LQ-45). These samples are 153 and 187 companies listed in Indonesian stocks exchange from 2004-2010 periods. The analysis used independent sample t-test. The result shows that the average value of accruals (DACC ) on the companies listed in the conventional index is 0.8042210 and the average value of accruals (DACC 1 ) on the companies in the shariah index is 0.098318. Statistical test shows that there is not significant differences in earnings management practices (DACC) between companies in the shariah index and conventional index (prob.value = 0.335). It means that earnings management practices which tend to increase the profit made by the companies in the conventional index more than the companies in the shariah index. Earnings management perspective used in this study is opportunistic perspective. For further research, earnings management needs to be reviewed from the other perspective, such as efficiency perspective and a positive perspective.in_ID
dc.language.isoenin_ID
dc.publisherFakultas Teknik Universitas Muhammadiyah Surakartain_ID
dc.subjectEarnings managementin_ID
dc.subjectConventional indexin_ID
dc.subjectShariah indexin_ID
dc.titleEarnings Management Practices: The Comparative Studies Between Shariah Index (JII) and Conventional Index (LQ-45) In Indonesian Stock Exchangein_ID
dc.typeArticlein_ID


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record