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ANALISIS PENGARUH MANAJEMEN LABA TERHADAP TINGKAT PENGUNGKAPAN LAPORANKEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

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The purpose of this research is to find out the correlation which occurs between earnings management
which is measured by using short-term discretionary accruals and long-term discretionary accruals with
financial statement disclosure with financial statement disclosure level at manufacturing companies which are
listed in Indonesia Stock Exchange in 2010-2012. This research is based on the comprehension that among these
two variables can influence one to another. The data analysis technique is simultaneous equation model by using
two-stage least square test method and purposive sampling method is used in determining sample. The result of
the research shows that there is simultaneous influence between earnings management through long-term
discretionary accruals and financial statement disclosure level. Whereas the earnings management through
short-term discretionary accruals has not been proven have simultaneous correlation with the financial
statement disclosure level. This research also uses some exogenous variables which have an influence to the
earnings management and disclosure level that is company’s size, profitability, leverage, and liquidity. The
result of t-test shows that leverage variable has no influence to the earnings management through long-term
discretionary accruals whereas the financial statement disclosure index only profitability variable that has no
influence to the financial statement disclosure index.

Keywords: Long-term Discretionary Accruals, Financial Statement Disclosure Level, Simultaneous

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Informasi Detil

Judul Seri

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No. Panggil

AMA-142214

Penerbit

: ., 2014

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AMA-142214

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

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