• Corpus ID: 166731120

PENGARUH MANAJEMEN LABA PADA TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERMASUK DALAM INDEKS LQ-45

@inproceedings{Halim2005PENGARUHML,
  title={PENGARUH MANAJEMEN LABA PADA TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERMASUK DALAM INDEKS LQ-45},
  author={Julia Halim and Bisnis Dan and Carmel Meiden and Rudolf L. Tobing},
  year={2005}
}
This research examines rhe relationship between corporate disclosure and earnings management. Earnings management occurs when managers use judgement in financial reporting. Earnings management may also result when shareholders do not have access to relevant information to monitor manager's action which may give rise to the practice of the earnings management. Because of that, managers prefer to disclose less information in financial report. The research presents two hypothesis that have… 
ANALISIS PENGARUH FAKTOR RISIKO KECURANGAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2011-2013)
This study aims to analyze effect of fraud risk factors in fraud  triangle  for  earnings management. Fraud  triangle theory by Cressey (1953) states that three conditions applied for risks of 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYISIHAN PENGHAPUSAN AKTIVA PRODUKTIF (PPAP) (Studi Komparasi Bank Konvensional & Bank Syariah di Indonesia)
Loan loss provisioning is an allowance that is established by charging current operations to accommodate the losses that may arise as a result of the receipt all or part of productive assets. Loan
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA
This research is meant to test the influence of ownership structure, firm size, and audit quality to the earnings management. The result of this research shows that the variable which has significant
Pengaruh Leverage, UkuranPerusahan, Kualitas Audit dan Independensi Auditor Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2015-2017.
Abstrak : The problem in this study is how the influence of leverage, company size, audit quality and auditor independence on earnings management. The purpose of this study was to determine the
PENGARUH FRAUD PENTAGON DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD BENEISH MODEL
This study aims to obtain evidence related to the effect of fraud pentagon theory and corporate governance on financial statement fraud. This study is conducted by selecting a sample of a
ANALYSIS OF EARNINGS MANAGEMENT ON PT BERKAH
Earnings management is an intervention activity with certain objectives in the external financial reporting process, to obtain several benefits. This study aims to analyze earnings management at
Effect of Firm Size and Leverage on Earning Management
Financial reports provide all the information needed for stakeholders, especially investors, and what investors pay attention to is profit as a proxy for management performance and performance. The
THE EFFECT OF EARNING MANAGEMENT AND TAX AVOIDING ON COMPANY VALUE
This study aims to examine and analyze the effect of earnings management on firm value and tax avoidance on earnings management relationships with firm value on agricultural companies listed on the
Value Relevance of Accounting Information in the Presence of Earnings Management
This study examines the value relevance of accounting information. This study investigates whether accounting information has impact on the share prices. In addition, it examines whether earnings
The Effects of the Information Disclosure and Transparency Rankings System on Earnings Management
Abstract In an attempt to achieve greater transparency and disclosure, the Taiwan Stock Exchange Corporation (TSEC) and the GreTai Securities Market (GTSM) implemented an information disclosure and
...
...

References

SHOWING 1-10 OF 16 REFERENCES
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN GO PUBLIC DI INDONESIA
Earnings management is a management act in financial statement preparing process in order to obtain whether his personality welfare or his company's value. This research is a replication from Dechow
Pengaruh Informasi Asimetri dan Disclosure terhadap Cost of Capital
This study intends to identify the interactive effect of asymmetry information and disclosure on cost of capital. Data is selected using stratified random sampling. The analysis units are 72
DETECTING EARNINGS MANAGEMENT
This paper evaluates alternative models for detecting earnings management. The paper restricts itself to models that assume the construct being managed is discretionary accruals, since such models
Disclosure Quality and Earnings Management
TLDR
By documenting a consistent negative relationship between corporate disclosure and earnings management, the study provides evidence on how management uses the flexibility afforded it under current minimum disclosure requirements to exercise discretion in reporting earnings.
Financial Accounting Theory
1. Introduction. The Objective of this Book. The Complexity of Information in Financial Accounting and Reporting. The Role of Accounting Research. The Importance of Information Asymmetry. The
Disclosure level and the cost of equity capital
The effect of disclosure level on the cost of equity capital is a matter of considerable interest and importance to the financial reporting community. However, the association between disclosure
Managerial Economics in a Global Economy
Tastes, production, labor markets, financial markets, and competition have become highly globalized; financial and economic crises have become more frequent, and the risks of doing business have
Positive Accounting Theory
This book reviews the theory and methodology underlying the economics-based empirical literature in accounting. An accounting theory theory is an explanation for observed accounting and auditing
...
...